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Michigan Statutes, Title 141

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Title 141, MUNICIPAL FINANCING

66 chapters · 621 sections in this title.

All chapters in Title 141621 Ch 284-of-1964, CITY INCOME TAX ACT100 Ch 34-of-2001, REVISED MUNICIPAL FINANCE ACT58 Ch 94-of-1933, THE REVENUE BOND ACT OF 193351 Ch 436-of-2012, LOCAL FINANCIAL STABILITY AND CHOICE ACT36 Ch 227-of-1985, SHARED CREDIT RATING ACT30 Ch 2-of-1968, UNIFORM BUDGETING AND ACCOUNTING ACT29 Ch 100-of-1990, CITY UTILITY USERS TAX ACT27 Ch 140-of-1971, GLENN STEIL STATE REVENUE SHARING AC…22 Ch 554-of-2008, REGIONAL CONVENTION FACILITY AUTHORI…15 Ch 203-of-1999, THE CONVENTION FACILITY AUTHORITY ACT14 Ch 244-of-1989, REGIONAL TOURISM MARKETING ACT13 Ch 395-of-1980, COMMUNITY CONVENTION OR TOURISM MARK…13 Ch 181-of-2014, MICHIGAN FINANCIAL REVIEW COMMISSION ACT12 Ch 383-of-1980, CONVENTION AND TOURISM MARKETING ACT12

621 sections·Filtered byTitle 141✕

Mich. Comp. Laws § 141.1431a Legislative findings.
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Sec. 1a. (1) The legislature finds all of the following: (a) Tourism is a major source of employment, income, and tax revenues in this state, and the expansion of the tourism industry is vital to the growth of the state's economy. (b) The tourism industry is important to this sta…
Mich. Comp. Laws § 141.1432 Definitions.
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Sec. 2. As used in this act: (a) "Assessment" means the amount levied against an owner of a transient facility within an assessment district computed by application of the applicable percentage against aggregate room charges with respect to that transient facility during the appl…
Mich. Comp. Laws § 141.1433 Marketing program notice; filing; contents; mailing to owners of transient facility owners; right of referendum; assessment contained in notice; effectiveness; written referendum; effect of approval or disapproval of assessment.
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Sec. 3. (1) A bureau that has its principal place of business in an assessment district may file a marketing program notice with the director. The notice shall state that the bureau proposes to create a marketing program under this act and cause an assessment to be collected from…
Mich. Comp. Laws § 141.1434 Marketing program; provisions.

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Sec. 4. A marketing program may include all or any of the following: (a) Provisions for establishing and paying the costs of advertising, marketing, and promotional programs to encourage convention business and tourism in the assessment district. (b) Provisions for assisting tran…

Mich. Comp. Laws § 141.1435 Assessment payments; computation; statement of room charges; forwarding copies of use tax returns; use by certified public accountants; interest; delinquency charge; attorney fees and court costs; liability for payment after mailing of notice.

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Sec. 5. (1) Upon the effective date of an assessment, each owner of a transient facility in the assessment district shall be liable for payment of the assessment, computed using the percentage set forth in the marketing program notice. The assessment shall be paid by the owner of…

Mich. Comp. Laws § 141.1436 Assessment revenues; deposit; disbursement; mailing audited financial statements and report; failure of bureau to provide copies within certain time limit; penalty.

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Sec. 6. (1) The assessment revenues collected pursuant to this act shall not be state funds. The money shall be deposited in a bank or other depository in this state, in the name of the bureau, and disbursed only for the expenses properly incurred by the bureau with respect to th…

Mich. Comp. Laws § 141.1436a Board meeting; annual marketing plan.

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Sec. 6a. The board at regular intervals, but not less than twice per year, shall convene a formal meeting at which the board shall review its current annual marketing plan and its proposed annual marketing plan for the succeeding 1-year period. Once a year at these formal meeting…

Mich. Comp. Laws § 141.1436b Master plan; travel bureau; disapproval of annual marketing plan.

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Sec. 6b. (1) The vice-president of the travel bureau and the president or chief administrative officer of the bureau shall meet periodically, but at least once each year, to discuss the master plan and the annual marketing plan approved by the board. (2) The bureau and the travel…

Mich. Comp. Laws § 141.1437 Referendum to discontinue assessment.

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Sec. 7. (1) At any time 3 years or more after the effective date of an assessment, and upon the written request of owners of transient facilities located within the assessment district representing not less than 40% of the total number of owners or not less than 40% of the total …

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…

Mich. Comp. Laws § 141.863 Mandatory provisions of ordinance.

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Sec. 3. A county or local unit of government levying an excise tax shall provide in the ordinance for all of the following: (a) The effective date of the ordinance, which must comply with section 5. (b) The rate of the excise tax to be imposed. (c) The rate and manner of the impo…

Mich. Comp. Laws § 141.864 Discretionary provisions of ordinance.

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Sec. 4. A county or local unit of government levying an excise tax may provide in the ordinance for 1 or more of the following: (a) The adoption and enforcement of rules to apply, interpret, effectuate, and administer the ordinance and the purposes of the excise tax. (b) The pres…

Mich. Comp. Laws § 141.865 Effective date of ordinance.

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Sec. 5. An ordinance adopted pursuant to this act shall not become effective before the first day of the month following the expiration of 60 days after the ordinance is adopted.

Mich. Comp. Laws § 141.866 Excise taxes cumulative.

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Sec. 6. (1) The excise taxes are in addition to any other taxes, charges, or fees. (2) The excise taxes levied by a local unit of government are in addition to any excise taxes levied by a county. (3) The excise taxes levied by a county are in addition to any excise taxes levied …

Mich. Comp. Laws § 141.867 Deposit and use of revenues.

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Sec. 7. The revenues derived from the excise taxes must be deposited in a special fund to be used by the county, by the local unit of government, or by an authority that is organized pursuant to state law, together with other available funds only to pay for 1 or more of the follo…

Mich. Comp. Laws § 141.471 Short title.

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Sec. 1. This act shall be known and may be cited as the "health and safety fund act".

Mich. Comp. Laws § 141.472 Definitions.

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Sec. 2. As used in this act: (a) "Distribution" means the amount of money a county receives under sections 4 and 5. (b) "Fund" means the health and safety fund created in section 3. (c) "Jail facility" means a jail, holding cell, holding center, or lockup as those terms are defin…

Mich. Comp. Laws § 141.473 Health and safety fund; creation; deposits.

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Sec. 3. (1) The health and safety fund is created in the state treasury. (2) The state treasurer shall credit the health and safety fund with the portion of the proceeds from the excise tax on cigarettes authorized to be deposited into the health and safety fund under section 12 …

Mich. Comp. Laws § 141.474 Distribution from fund generally.

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Sec. 4. The department of management and budget upon authorization by the state treasurer shall cause to be distributed from the health and safety fund the total amount available in the 1987-88 fiscal year to each county that had a patient care management system in the 1986-87 fi…

Mich. Comp. Laws § 141.475 Distribution from fund; amounts.

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Sec. 5. The state treasurer shall distribute from the health and safety fund the following amounts in each fiscal year: (a) One-fourth of the collections deposited in the fund under section 3(2) shall be used for the Medicaid program. (b) After the distribution in subdivision (a)…

Mich. Comp. Laws § 141.476 Distribution under MCL 141.475(b)(ii) and 141.475(c).

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Sec. 6. A distribution to a county under section 5(b)(ii) and 5(c) shall be included for purposes of calculations required to be made by section 24e of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.24e of the Michigan Compiled Laws. If th…

Mich. Comp. Laws § 141.477 Withholding or assignment of distribution.

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Sec. 7. The state treasurer may withhold from a county and a county may assign a distribution to offset what that county owes for outstanding obligations for services rendered before March 1, 1984 under the resident county hospitalization program, the community mental health shar…

Mich. Comp. Laws § 141.478 Appropriations.

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Sec. 8. (1) There is hereby appropriated from the health and safety fund an amount necessary to make the distributions under section 4. (2) Beginning in the 1988-89 fiscal year and for each fiscal year thereafter, the legislative shall appropriate an amount necessary to make the …

Mich. Comp. Laws § 141.479 Conditional effective date.

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Sec. 9. This act shall not take effect unless all of the following bills of the 84th Legislature are enacted into law: (a) Senate Bill No. 624. (b) Senate Bill No. 625. (c) Senate Bill No. 571. (d) House Bill No. 4452.

Mich. Comp. Laws § 141.501 City income tax act; short title.

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Sec. 1. This act shall be known and may be cited as the "city income tax act".

Mich. Comp. Laws § 141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.

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Sec. 2. No village shall impose and collect any excise tax levied on or measured by income after January 1, 1964. Except as otherwise provided in this section, no city shall impose an excise tax levied on or measured by income until the lawful adoption by the city of the entire u…

Mich. Comp. Laws § 141.502a Imposition of excise tax; condition.

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Sec. 2a. Beginning January 1, 1995, a city shall not impose an excise tax on income under this act unless at least 1 of the following applies: (a) The city had in effect on January 1, 1995 an excise tax on income under this act. (b) The imposition of an excise tax on income under…

Mich. Comp. Laws § 141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.

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Sec. 3. (1) The governing body of a city, by a lawfully adopted ordinance that incorporates by reference the uniform city income tax ordinance set forth in chapter 2, may levy, assess, and collect an excise tax on income as provided in the ordinance. The ordinance shall state the…

Mich. Comp. Laws § 141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.

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Sec. 3a. (1) The specific rates to be levied by a city on corporations, resident individuals, and nonresident individuals shall be established within the applicable limitations allowed under this section and section 3 of this chapter in the ordinance which otherwise incorporates …

Mich. Comp. Laws § 141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.

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Sec. 3b. A city that levied the tax authorized by this act before the effective date of this section may amend the ordinance to increase the rate to an annual tax of not more than 1.4% on corporations and resident individuals and not more than 0.7% on nonresident individuals. The…

Mich. Comp. Laws § 141.503c Amendment to city income tax ordinance.

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Sec. 3c. A city that levied the tax authorized by this act before March 30, 1989 may amend the ordinance to increase the rate to an annual tax of not more than 1-1/2% on corporations and resident individuals and not more than 3/4% on nonresident individuals, but not more than 1/2…

Mich. Comp. Laws § 141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.

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Sec. 3d. A petition under section 3, including the circulation and signing of the petition, is subject to section 488 of the Michigan election law, 1954 PA 116, MCL 168.488. A person who violates a provision of the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992, applica…

Mich. Comp. Laws § 141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.

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Sec. 4. The state commissioner of revenue shall promulgate uniform rules pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws, governing the form and manner of appeal from a final determination by a city aff…

Mich. Comp. Laws § 141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.

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Sec. 5. (1) A person liable for the tax imposed by the ordinance set forth in and adopted pursuant to this act, a city that imposes a tax pursuant to the ordinance set forth in and adopted pursuant to this act or the department has the right of appeal from a decision or order mad…

Mich. Comp. Laws § 141.505d Charge or collection of city income tax by department of treasury; limitation.

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Sec. 5d. The department of treasury shall not charge to or collect from a taxpayer any amount not otherwise authorized by law in conjunction with the collection of city income tax imposed under this act.

Mich. Comp. Laws § 141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.

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Sec. 6. Except as otherwise provided in this section, the uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax provided for in this act. However, an employer located in this state that…

Mich. Comp. Laws § 141.507 Uniform city income tax ordinance; form.

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Sec. 7. The uniform city income tax ordinance is as set forth in chapter 2.

Mich. Comp. Laws § 141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.

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Sec. 8. If a city or any part of a city that imposes a city income tax pursuant to this act is within the boundaries of a renaissance zone designated pursuant to the Michigan renaissance zone act, Act No. 376 of the Public Acts of 1996 , being sections 125.2681 to 125.2696 of the…

Mich. Comp. Laws § 141.509 Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.

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Sec. 9. (1) A city that imposes a city income tax pursuant to this act may enter into an agreement with the department of treasury under which the department of treasury shall administer, enforce, and collect the city income tax on behalf of the city. (2) City income taxes, inter…

Mich. Comp. Laws § 141.601 Uniform city income tax ordinance; short title.

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Sec. 1. This ordinance shall be known and may be cited as the "uniform city income tax ordinance".

Mich. Comp. Laws § 141.602 Uniform city income tax ordinance; rules of construction, definitions.

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Sec. 2. For the purposes of this ordinance, the words, terms and phrases set forth in sections 3 to 9 and their derivations have the meaning given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number inclu…

Mich. Comp. Laws § 141.603 Definitions; A to D.

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Sec. 3. (1) "Administrator" means the official designated by the city to administer this ordinance or the duly authorized agent or representative of that official but does not mean the department. (2) "Business" means an enterprise, activity, profession, or undertaking of any nat…

Mich. Comp. Laws § 141.604 Definitions; C.

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Sec. 4. (1) "City" means the city adopting the ordinance. (2) "Compensation" means salary, pay or emolument given as compensation or wages for work done or services rendered, in cash or in kind, and includes but is not limited to the following: salaries, wages, bonuses, commissio…

Mich. Comp. Laws § 141.605 Definitions; D.

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Sec. 5. "Doing business" means the conduct of any activity with the object of gain or benefit, except that it does not include: (a) The solicitation of orders by a person or his representative in the city for sales of tangible personal property, which orders are sent outside the …

Mich. Comp. Laws § 141.606 Definitions; E, F.

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Sec. 6. (1) "Employee" means a person from whom an employer is required to withhold for either federal income or federal social security taxes. (2) "Employer" means an individual, partnership, association, corporation, nonprofit organization, governmental body or unit or agency i…

Mich. Comp. Laws § 141.607 Definitions; F to N.

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Sec. 7. (1) "Fiscal year" means an accounting period of 12 months ending on any day other than December 31. Only fiscal years accepted by the internal revenue service for federal income tax purposes may be used for city tax purposes. (2) "Net profits" means the net gain from the …

Mich. Comp. Laws § 141.608 Definitions; N to P.

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Sec. 8. (1) "Nonresident" means an individual domiciled outside the city. (2) "Person" means a natural person, partnership, fiduciary, association, corporation or other entity. When used in any provision imposing a criminal penalty, "person" as applied to an association means the…

Mich. Comp. Laws § 141.609 Definitions; R to T.

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Sec. 9. (1) "Resident" means an individual domiciled in the city. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment, to which, whenever absent therefrom, he intends to return, and domicile continues until another permanent …