Bill Text: MI SB0595 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Taxation; other; adult entertainment tax act; create and impose. Creates new act.

Spectrum: Moderate Partisan Bill (Republican 16-5)

Status: (Introduced - Dead) 2013-10-03 - Referred To Committee On Families, Seniors And Human Services [SB0595 Detail]

Download: Michigan-2013-SB0595-Introduced.html

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SENATE BILL No. 595

 

 

October 3, 2013, Introduced by Senators GREEN, HANSEN, ANDERSON, WARREN, JANSEN, JONES, SCHUITMAKER, BIEDA, HOPGOOD, ANANICH, ROBERTSON, PAPPAGEORGE, MARLEAU, CASPERSON, MOOLENAAR, BRANDENBURG, MEEKHOF, CASWELL, BOOHER, KAHN and EMMONS and referred to the Committee on Families, Seniors and Human Services.

 

 

     A bill to impose a state excise tax on persons engaged in the

 

business of operating an adult entertainment facility; to provide

 

for the levy, assessment, and collection of the tax; to provide for

 

the disposition of the collections from the tax; and to prescribe

 

the powers and duties of certain state officers.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 1. This act shall be known and may be cited as the "adult

 

entertainment tax act".

 

     Sec. 3. As used in this act:

 

     (a) "Adult entertainment facility" means a business,

 

nightclub, bar, restaurant, bookstore, video store, or similar

 

commercial enterprise at which a nude or partially denuded

 

individual, regardless of whether the individual is an employee or

 

an independent contractor of the adult entertainment facility,

 

performs a service on the premises of that facility.

 

     (b) "Nude" or "partially denuded" means either of the

 

following:

 

     (i) Entirely unclothed.

 

     (ii) Clothed in a manner that leaves uncovered or visible

 

through less than fully opaque clothing any portion of the breasts

 

below the top of the areola of the breasts, if the person is

 

female, or any portion of the genitals or buttocks.

 

     (c) "Person" means an individual, firm, limited partnership,

 

limited liability partnership, copartnership, partnership, joint

 

venture, association, corporation, subchapter S corporation,

 

limited liability company, or other legal entity.

 

     Sec. 5. (1) There is levied upon and shall be collected from a

 

person engaged in the business of operating an adult entertainment

 

facility an excise tax. The rate of the excise tax is $3.00 for

 

each entry by each customer admitted into the adult entertainment

 

facility.

 

     (2) The tax levied under this act is in addition to any other

 

taxes, charges, or fees imposed by law on the operator.

 

     (3) This section does not require the person operating an

 

adult entertainment facility to impose a fee on a customer of the

 

adult entertainment facility. The person operating an adult

 

entertainment facility may determine the manner in which the adult

 

entertainment facility derives the money required to pay the tax

 

imposed by this act.

 

     Sec. 7. (1) An excise tax under this act shall be collected at

 

the same time and in the same manner as the use tax pursuant to the

 

use tax act, 1937 PA 94, MCL 205.91 to 205.111.

 

     (2) The tax shall be administered by the revenue division of

 

the department of treasury under 1941 PA 122, MCL 205.1 to 205.31.

 

     Sec. 9. The collections from the tax imposed under this act

 

shall be deposited in the domestic violence prevention and

 

treatment fund created in section 5 of 1978 PA 389, MCL 400.1505.