Bill Text: MI SB0015 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Sales tax; collections; distribution of certain amount of revenue collected restricted to fund for tourism marketing and promotion; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-01-16 - Referred To Committee On Outdoor Recreation And Tourism [SB0015 Detail]
Download: Michigan-2013-SB0015-Introduced.html
SENATE BILL No. 15
January 16, 2013, Introduced by Senator WALKER and referred to the Committee on Outdoor Recreation and Tourism.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2012 PA 226.
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) Not less than 27.9% of 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 shall be deposited each
year into the comprehensive transportation fund created in section
10b of 1951 PA 51, MCL 247.660b.
(5) For the fiscal year ending September 30, 2013 only, an
amount equal to 18% of the collections of the tax imposed at a rate
of 4% under this act from the sale of motor fuel, as that term is
defined in section 4 of the motor fuel tax act, 2000 PA 403, MCL
207.1004, shall be distributed as follows:
(a) An amount sufficient to match available federal highway
funds shall be deposited into the state trunk line fund created in
section 11 of 1951 PA 51, MCL 247.661, for the purpose of matching
federal aid highway funds as those federal funds are made available
to this state, but not less than 39.1% subject to subdivision (c).
(b) After the distribution under subdivision (a), any
remaining balance, subject to subdivision (c), shall be distributed
as follows:
(i) 66% to the county road commissions of this state, which
distribution shall be administered under section 12 of 1951 PA 51,
MCL 247.662.
(ii) 34% to the cities and villages of this state, which
distribution shall be administered under section 13 of 1951 PA 51,
MCL 247.663.
(c) Funds distributed under this subsection shall not exceed
$100,000,000.00.
(6) For the fiscal year ending September 30, 2013 only and
except as otherwise limited in 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 aviation fuel
and aviation products shall be deposited in the state aeronautics
fund 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. Not more than
$10,000,000.00 shall be deposited in the state aeronautics fund
under this subsection. As used in this subsection, "state
aeronautics fund" means the state aeronautics fund created in
section 34 of the aeronautics code of the state of Michigan, 1945
PA 327, MCL 259.34.
(7) 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.
(8) After the allocations and distributions are made pursuant
to subsections (2) through (7), an amount equal to 25% of the
collections of the tax imposed at a rate of 4% under this act shall
be deposited into a restricted fund in the state general fund,
which restricted fund shall be administered by travel Michigan and
used only for tourism marketing and promotion.
(9) (8)
The balance in the state general
fund shall be
disbursed only on an appropriation or appropriations by the
legislature.