207.751 Definitions. 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 but not including the provision of food, beverages, telephone services, television or movie services, or other similar services, in a facility that is not a hospital, nursing […]
207.752 Municipal excise tax on certain businesses; maximum rate; ordinance; question presented to voters; expiration of excise tax; initiative and referendum; limitation. Sec. 2. (1) The governing body of an eligible municipality, by ordinance, may levy, assess, and collect an excise tax on the privilege of operating the following businesses in the eligible municipality: (a) […]
207.752a Violation of MCL 168.1 to 168.992 applicable to petitions; penalties. Sec. 2a. A petition under section 2, 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, […]
207.753 Ordinance; required provisions. Sec. 3. The ordinance adopted pursuant to section 2 shall provide for the following: (a) The rates of the tax. (b) The manner of imposition of the tax, including the dates on which the tax is due, the period covered by each collection, and the method or methods of payment. (c) […]
207.754 Administration and collection of excise tax; agreement with state treasurer; remittance to municipality; ordinance provisions; confidentiality of taxpayer information; violation; penalties. Sec. 4. (1) The chief executive officer and the state treasurer may enter into an agreement providing that the tax imposed pursuant to this act be administered and collected by the revenue division […]
207.755 Excise tax levied in addition to other lawful taxes. Sec. 5. The excise tax levied under this act is in addition to any other taxes, charges, or fees and may be levied notwithstanding any other law to the contrary. History: 1991, Act 180, Imd. Eff. Dec. 26, 1991
207.756 Disposition and use of excise tax revenues. Sec. 6. The revenues from the tax imposed under this act shall be deposited in a special fund and shall be used and may be pledged by the eligible municipality only for the following purposes or paid to the following entities in the following order of priority: […]
207.757 Entering into contract for lease of stadium or convention facility payable from excise tax revenues; conditions. Sec. 7. An eligible municipality imposing an excise tax pursuant to this act shall not enter into a contract for lease of a stadium or convention facility payable in whole or in part from the revenues of the […]
207.758 Legislative intent. Sec. 8. (1) It is the intent of this legislature that state funds shall not be used for the construction, maintenance, or operation of stadia or convention facilities. (2) It is the intent of this legislature that state funds shall not be used as a subsidy or to subsidize a shortfall of […]
207.759 Repeal of MCL 141.851 to 141.855. Sec. 9. Act No. 232 of the Public Acts of 1971, being sections 141.851 to 141.855 of the Michigan Compiled Laws, is repealed. History: 1991, Act 180, Imd. Eff. Dec. 26, 1991
