Sec. 28. Except as provided in section 21, a political subdivision of this state shall not assess or collect an excise or license tax or fee from a person licensed under this act based upon an activity performed under this act.
Assessment or collection of tax or fees prohibited; exception.
Mich. Comp. Laws § 431.328, under HORSE RACING LAW OF 1995.
Mich. Comp. Laws § 431.328