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66 chapters · 621 sections in this title.
Mich. Comp. Laws § 141.861 Definitions.
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Sec. 1. As used in this act: (a) "Accommodations" means the room or other space provided for sleeping, including furnishings and other accessories in the room or other space. Accommodations do not include food and beverages. (b) "Administrator" means the official designated by th…
Mich. Comp. Laws § 141.862 County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; increase subject to vote of electors in compliance with state constitution and subsection (1).
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Sec. 2. (1) The county board of commissioners of a county that has a population of less than 600,000 and that has a city with a population of not less than 40,000 may enact an ordinance to levy, assess, and collect an excise tax from all persons engaged in the business of providi…
Mich. Comp. Laws § 141.862a Local unit of government excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; subject to vote of electors in compliance with state constitution and subsection (1).
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Sec. 2a. (1) Subject to subsection (4), the local governing body of a local unit of government that is located in a county with a population of more than 600,000 and less than 775,000 may enact an ordinance to levy, assess, and collect an excise tax from all persons engaged in th…