Bill Text: MI HB5773 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Taxation; utility users; public notice for rules relating to the city utility users tax; revise to make reference to the local government public notice act. Amends sec. 5, ch. 2 of 1990 PA 100 (MCL 141.1165). TIE BAR WITH: HB 5560'14

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-09-10 - Printed Bill Filed 09/10/2014 [HB5773 Detail]

Download: Michigan-2013-HB5773-Introduced.html

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HOUSE BILL No. 5773

September 9, 2014, Introduced by Rep. Durhal and referred to the Committee on Local Government.

 

     A bill to amend 1990 PA 100, entitled

 

"City utility users tax act,"

 

by amending section 5 of chapter 2 (MCL 141.1165).

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

CHAPTER 2

 

     Sec. 5. (1) The administrator may adopt, amend, and repeal

 

rules relating to the administration and enforcement of this

 

ordinance, but not in conflict with the ordinance, subject to the

 

approval of the city governing body. The Before January 1, 2015,

 

the rules, amendments, and repeals, after approval by the city

 

governing body, shall become effective upon being published in the

 

official newspaper of the city. Beginning January 1, 2015, the

 

rules, amendments, and repeals, after approval by the city

 

governing body, become effective upon tier C public notice being

 

provided as set forth in the local government public notice act.

 

     (2) The administrator shall enforce this ordinance and the

 

rules. The administrator shall prepare, adopt, and make available

 

to taxpayers and other persons all forms necessary for compliance

 

with this ordinance.

 

     (3) The city treasurer shall collect all taxes and payments

 

due under this ordinance and deposit them in a designated city

 

depository.

 

     (4) A taxpayer, public utility, or resale customer desiring a

 

special ruling on a matter pertaining to this ordinance or rules

 

shall submit in writing to the administrator all the facts involved

 

and the ruling sought. A taxpayer, public utility, or resale

 

customer , aggrieved by a special ruling may appeal as provided in

 

section 14 of this chapter.

 

     (5) The administrator or his or her duly authorized agent may

 

examine the books, papers, and records of any person, public

 

utility, resale customer, taxpayer, or his or her agent or

 

representative , for the purpose of verifying the accuracy and

 

completeness of a return filed, or, if no return was filed, to

 

ascertain the tax, penalties, or interest due under this ordinance.

 

     Enacting section 1. This amendatory act does not take effect

 

unless Senate Bill No.____ or House Bill No. 5560 (request no.

 

03796'13) of the 97th Legislature is enacted into law.