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27 chapters · 407 sections in this title.
Mich. Comp. Laws § 207.371 Short title.
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Sec. 1. This act shall be known and may be cited as the "airport parking tax act".
Mich. Comp. Laws § 207.372 Definitions.
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Sec. 2. As used in this act: (a) "Airport parking facility" means an area, space, garage, parking structure, or other facility upon or in which motor vehicles are parked, stored, or housed for a consideration and that is located within the boundaries or within 5 miles of the boun…
Mich. Comp. Laws § 207.373 Excise tax on airport parking facility; rate.
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Sec. 3. There is levied upon and shall be collected from a person engaged in the business of providing an airport parking facility an excise tax. Through December 31, 2002, the rate of the excise tax is 30% of the amount of the charge for the transaction. Beginning January 1, 200…
Mich. Comp. Laws § 207.374 Tax cumulative.
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Sec. 4. A tax levied under this act shall be in addition to any other taxes, charges, or fees imposed by law on the operator.
Mich. Comp. Laws § 207.375 Collection and administration of tax.
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Sec. 5. (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, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws. (2) The tax shall be administered…