Bill Text: MI SB1048 | 2011-2012 | 96th Legislature | Introduced
Bill Title: Sales tax; distribution; distribution of certain revenue from aviation fuel to be earmarked into the state aeronautics fund; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75).
Spectrum: Partisan Bill (Republican 7-0)
Status: (Introduced - Dead) 2012-03-27 - Referred To Committee On Transportation [SB1048 Detail]
Download: Michigan-2011-SB1048-Introduced.html
SENATE BILL No. 1048
March 27, 2012, Introduced by Senators CASPERSON, NOFS, KOWALL, PROOS, MEEKHOF, SCHUITMAKER and WALKER and referred to the Committee on Transportation.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2010 PA 160.
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.
For the fiscal year ending September 30, 2010 only, the amount
deposited to the comprehensive transportation fund under this
subdivision shall be reduced by $5,700,000.00 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 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) For the fiscal year ending September 30, 2013 and each
fiscal year ending after September 30, 2013, after the allocations
and distributions are made pursuant to subsections (2) and (3),
except as otherwise provided in this subsection, 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 less than $10,000,000.00 shall be deposited
in the state aeronautics fund on an annual basis 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) (6)
The balance in the state general
fund shall be
disbursed only on an appropriation or appropriations by the
legislature.