Bill Text: MI HB6451 | 2009-2010 | 95th Legislature | Introduced
Bill Title: Sales tax; distribution; distribution of certain revenue into the state aeronautics fund; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75).
Spectrum: Partisan Bill (Republican 16-0)
Status: (Introduced - Dead) 2010-09-21 - Printed Bill Filed 09/17/2010 [HB6451 Detail]
Download: Michigan-2009-HB6451-Introduced.html
HOUSE BILL No. 6451
September 16, 2010, Introduced by Reps. Agema, Rogers, Genetski, Rick Jones, Wayne Schmidt, Paul Scott, Caul, Proos, Knollenberg, Lund, DeShazor, Opsommer, Meekhof, Stamas, Green and Ball and referred to the Committee on Tax Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2008 PA 361.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 25. (1) All money received and collected under this act
shall be deposited by the department in the state treasury to the
credit of the general fund, except as otherwise provided in this
section.
(2) Fifteen percent of the collections of the tax imposed at a
rate of 4% shall be distributed to cities, villages, and townships
pursuant to the Glenn Steil state revenue sharing act of 1971, 1971
PA 140, MCL 141.901 to 141.921.
(3) Sixty percent of the collections of the tax imposed at a
rate of 4% shall be deposited in the state school aid fund
established in section 11 of article IX of the state constitution
of 1963 and distributed as provided by law. In addition, all of the
collections of the tax imposed at the additional rate of 2%
approved by the electors March 15, 1994 shall be deposited in the
state school aid fund.
(4) For the fiscal year ending September 30, 1988 and each
fiscal year ending after September 30, 1988, of the 25% of the
collections of the general sales tax imposed at a rate of 4%
directly or indirectly on fuels sold to propel motor vehicles upon
highways, on the sale of motor vehicles, and on the sale of the
parts and accessories of motor vehicles by new and used car
businesses, used car businesses, accessory dealer businesses, and
gasoline station businesses as classified by the department of
treasury remaining after the allocations and distributions are made
pursuant to subsections (2) and (3), the following amounts shall be
deposited each year into the respective funds:
(a) For the fiscal year ending September 30, 2003 and for the
fiscal year ending September 30, 2006 and each fiscal year ending
after September 30, 2006, not less than 27.9% to the comprehensive
transportation fund. For the fiscal year ending September 30, 2004
through the fiscal year ending September 30, 2005, not less than
24% to the comprehensive transportation fund. For the fiscal year
ending September 30, 2006 only, the amount deposited to the
comprehensive transportation fund under this subdivision shall be
reduced by $11,100,000.00. For the fiscal year ending September 30,
2007 only, the amount deposited to the comprehensive transportation
fund under this subdivision shall be reduced by $10,270,000.00. For
the fiscal year ending September 30, 2008 only, the amount
deposited to the comprehensive transportation fund under this
subdivision shall be reduced by $5,000,000.00 and shall be
deposited in the state treasury to the credit of the general fund.
(b) The balance to the state general fund.
(5)
After Prior to the
effective date of the amendatory act
that added subsection (6), after the allocations and distributions
are made pursuant to subsections (2) and (3), an amount equal to
the collections of the tax imposed at a rate of 4% under this act
from the sale at retail of computer software as defined in section
1a shall be deposited in the Michigan health initiative fund
created in section 5911 of the public health code, 1978 PA 368, MCL
333.5911, and shall be considered in addition to, and is not
intended as a replacement for any other money appropriated to the
department of community health. The funds deposited in the Michigan
health initiative fund on an annual basis shall not be less than
$9,000,000.00 or more than $12,000,000.00.
(6) Beginning on the effective date of the amendatory act that
added this subsection, after the allocations and distributions are
made pursuant to subsections (2) and (3), an amount equal to the
collections of the tax imposed at a rate of 4% under this act from
the sale at retail of computer software as defined in section 1a
shall be deposited in the state aeronautics fund created in section
34 of the aeronautics code of the state of Michigan, 1945 PA 327,
MCL 259.34, and shall be expended, on appropriation, only for those
purposes authorized in the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.1 to 259.208.
(7) (6)
The balance in the state general
fund shall be
disbursed only on an appropriation or appropriations by the
legislature.
