Bill Text: MI HB5162 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Taxation; excise taxes; excise tax on businesses providing accommodations; modify. Amends sec. 2 of 1974 PA 263 (MCL 141.862).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-10-30 - Bill Electronically Reproduced 10/30/2019 [HB5162 Detail]
Download: Michigan-2019-HB5162-Introduced.html
HOUSE BILL NO. 5162
October 29, 2019, Introduced by Rep. Miller and
referred to the Committee on Commerce and Tourism.
A bill to amend 1974 PA 263, entitled
"An act to permit counties to impose and collect an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; to provide for the disposition of the revenues thereof; and to prescribe penalties,"
by amending section 2 (MCL 141.862), as amended by 2004 PA 118.
the people of the state of michigan enact:
Sec. 2. (1) The county board of commissioners of a
county having a population of less than
600,000 persons, and having a city of at least 40,000 population may
enact an ordinance to levy, assess, and collect an excise tax from all persons
engaged in the business of providing rooms for dwelling, lodging, or sleeping
purposes, except in hospitals or nursing homes, to transient guests, whether or
not membership is required for the use of the accommodations.
(2)
If a county meets the requirements of subsection (1) on the date it enacts an
ordinance under this act and, after the 1990 decennial census, the county has a
population of less than 120,000 persons and has a city with a population of
35,000 or more persons, that county may continue to levy, assess, and collect
the excise tax under this act until October 1, 1991.
(3)
If a county described in subsection (2) has any accommodations located within
the county that are also located within the boundaries of a city in which the
majority of the population of that city reside in an adjoining county, then the
accommodation is exempt from the tax under this act.
(4)
If a county described in subsection (2) has any accommodations located within
the county that are also located within the boundaries of a city with a
population of less than 5,000 persons, then the accommodation is exempt from
tax under this act.
(2)
(5) The ordinance provided by this act may be amended or
repealed in the same manner as it was adopted.
(3)
(6) The tax imposed pursuant to this act shall be at a
rate of not more than 5% of the total charge for accommodations subject to this
act.
(7) If a county meets the requirements of subsection (1) on the date it enacts an ordinance under this act, the county may continue to levy, assess, and collect the excise tax under this act.
