Section 141.1158a – Contract With Lighting Authority.
141.1158a Contract with lighting authority. Sec. 8a. Notwithstanding any ordinance of a city levying a tax authorized by this act, if a city levying the tax authorized by this act enters into a contract with a lighting authority, all of the following shall apply: (a) The city shall send notice to each public utility and […]
Section 141.1158b – Amount Held in Trust.
141.1158b Amount held in trust. Sec. 8b. Notwithstanding any ordinance of a city levying the tax or any other provision of this act, any utility, resale customer, other entity, or person that collects a tax or any money represented to be a tax authorized under this act holds the amount so collected in trust for […]
Section 141.1151 – Short Title.
141.1151 Short title. Sec. 1. This act shall be known and may be cited as the “city utility users tax act”. History: 1990, Act 100, Imd. Eff. June 13, 1990
Section 141.1152 – Uniform City Utility Users Tax Ordinance; Contract With Lighting Authority; Adoption; Rescission; Amendment; Notice; Report; Placement of Revenue in Police Department Budget; Payment to Lighting Authority; “Police Officer” and “Lighting Authority” Defined.
141.1152 Uniform city utility users tax ordinance; contract with lighting authority; adoption; rescission; amendment; notice; report; placement of revenue in police department budget; payment to lighting authority; “police officer” and “lighting authority” defined. Sec. 2. (1) The governing body of a city having a population of 600,000 or more, by a lawfully adopted ordinance that […]
Section 141.1153 – Uniform Rules Governing Appeal.
141.1153 Uniform rules governing appeal. Sec. 3. The state commissioner of revenue shall publish uniform rules in accordance with and subject to Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws, governing the form and manner of appeal from a final determination by a city […]
Section 141.1154 – Compliance With Order; Grievance; Appeal; Recovery; Payment.
141.1154 Compliance with order; grievance; appeal; recovery; payment. Sec. 4. (1) The parties, within 30 days after receipt of the order of the state commissioner of revenue, shall fully comply with all directions and requirements of the order unless theretofore excused therefrom during or as a result of a final determination pursuant to an appeal […]
Section 141.1155 – Applicability; Exemption; Qualified Start-Up Business.
141.1155 Applicability; exemption; qualified start-up business. Sec. 5. (1) The uniform city utility users 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 the uniform city utility users tax ordinance. (2) For tax years […]
Section 141.1156 – Ordinance Set Forth in Chapter 2.
141.1156 Ordinance set forth in chapter 2. Sec. 6. The uniform city utility users tax ordinance is as set forth in chapter 2. History: 1990, Act 100, Imd. Eff. June 13, 1990
Section 141.1157 – Retroactive Application.
141.1157 Retroactive application. Sec. 7. This act shall be applied retroactively beginning July 1, 1988. The authority of a city to impose, collect, and enforce a utility users tax prior to and up to the date this act is signed into law is validated and ratified. History: 1990, Act 100, Imd. Eff. June 13, 1990
Section 141.1158 – Legislative Intent.
141.1158 Legislative intent. Sec. 8. This act is intended to eliminate the confusion surrounding the legal status of Act No. 198 of the Public Acts of 1970 resulting from an opinion of the attorney general regarding the validity of enactment of various public acts, OAG, 1987-1988, No 6438, p 80 (May 21, 1987) and a […]