Bill Text: MI HB5815 | 2011-2012 | 96th Legislature | Introduced
Bill Title: Property tax; other; assessment increase for mobile homes; provide for and index annually. Amends secs. 41 & 42 of 1959 PA 243 (MCL 125.1041 & 125.1042).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-09-11 - Printed Bill Filed 08/16/2012 [HB5815 Detail]
Download: Michigan-2011-HB5815-Introduced.html
HOUSE BILL No. 5815
August 15, 2012, Introduced by Rep. Farrington and referred to the Committee on Tax Policy.
A bill to amend 1959 PA 243, entitled
"An act to define, license and regulate trailer coach parks; to
prescribe the powers and duties of the state health commissioner
and other state and local officers; to provide for the levy and
collection of specific taxes on occupied trailers in trailer coach
parks and the disposition of the revenues therefrom; to provide
remedies and penalties for the violation of this act; and to repeal
certain acts and parts of acts,"
by amending sections 41 and 42 (MCL 125.1041 and 125.1042), section
41 as amended by 2008 PA 5 and section 42 as amended by 1994 PA
365.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 41. (1) Each licensee shall collect and remit a specific
tax
of $3.00 per month, or major fraction thereof, per occupied
trailer
coach, under this section, which shall be a tax upon the
owners or occupants of each occupied trailer coach, including
trailer coaches licensed under the Michigan vehicle code, 1949 PA
300, MCL 257.1 to 257.923, notwithstanding any provision of the
Michigan vehicle code, 1949 PA 300, MCL 257.1 to 257.923, to the
contrary, occupying space within the trailer coach park. The
specific tax under this section shall be in the following amount:
(a) For a person who is the owner or occupant of a trailer
coach on the effective date of the amendatory act that added this
subdivision, and which person occupied that same trailer coach and
was subject to the specific tax levied under this act prior to the
effective date of the amendatory act that added this subdivision,
$3.00 per month or major fraction of a month.
(b) For a person who becomes the owner or occupant of a
trailer coach after the effective date of the amendatory act that
added this subdivision, and which person did not occupy that same
trailer coach prior to the effective date of the amendatory act
that added this subdivision, $24.00 per month or major fraction of
a month, adjusted annually by the consumers price index. As used in
this subdivision, "consumers price index" means the United States
consumer price index for all urban consumers as defined and
reported by the United States department of labor, bureau of labor
statistics.
(2) The specific tax shall be in lieu of any property tax
levied
upon the trailer coach pursuant to the provisions of under
the
general property tax act, 1893 PA 206, MCL 211.1 to 211.157,
211.155, upon or on account of the trailer while located in the
trailer
coach park. The
(3) Except as otherwise provided in subsection (4), the
licensee of a trailer coach park shall not collect a monthly tax
for any space occupied by a trailer coach accompanied by an
automobile
when if the trailer coach and automobile bear license
plates issued by any state other than this state for an accumulated
period not to exceed 90 days in any 12-month period, if all the
occupants
of the trailer coach with and
accompanying automobiles
are
tourists or vacationers. When
(4) If 1 or more persons occupying a trailer coach bearing a
foreign license are employed or are conducting any manner of
business or furnishing any service for gain within this state,
there
shall be is no exemption from the specific tax under this
act.subsection (3).
(5) (2)
If a licensee does not remit the
specific tax by the
date required under section 43, the licensee shall pay a late
payment penalty of 3% of the unpaid balance. Interest shall accrue
on the unpaid balance at a rate of 1% per month and the licensee
shall be liable for a civil fine of not more than $10.00 per
occupied trailer coach for each month the licensee does not remit
the specific tax authorized under this section.
Sec.
42. (1) The treasurer of the municipality , in which a
trailer
coach park is located , shall
accept and verify the monthly
reports from licensees and collect and disburse the monthly tax
payments
as provided in this act.section.
(2) The municipal treasurer shall issue a receipt in
triplicate
for all money collected under this act.
, the The
original
receipt to shall be given to the licensee, the duplicate
to
1 copy shall be retained by the treasurer for municipal records,
and
the triplicate, together with 50 cents per trailer coach 1 copy
shall
be transmitted to the county treasurer.
,
(3) The municipal treasurer shall distribute the specific tax
collected under this act as follows:
(a) The specific tax collected under section 42(2)(a) shall be
distributed as follows:
(i) 50 cents per trailer coach to the county treasurer, who
shall issue a receipt for the amount received and credit the
proceeds
to the county general fund. The municipal treasurer shall
credit
the municipal general fund with
(ii) 50 cents per trailer coach located within the
municipality, credited to the municipal general fund. For taxes
transmitted
after June 30, 1994, the municipal treasurer shall
transmit
(iii) $2.00 for each trailer coach parked in the municipality to
the state treasury for credit to the state school aid fund
established by section 11 of article IX of the state constitution
of 1963.
(b) The specific tax collected under section 42(2)(b) shall be
distributed as follows:
(i) 16.6% per trailer coach to the county treasurer, who shall
issue a receipt for the amount received and credit the proceeds to
the county general fund.
(ii) 16.6% per trailer coach located within the municipality,
credited to the municipal general fund.
(iii) 66.8% for each trailer coach parked in the municipality to
the state treasury for credit to the state school aid fund
established by section 11 of article IX of the state constitution
of 1963.
