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 applicable assessment period.
(b) "Assessment district" means a combination of 2 or more adjoining municipalities as described in a marketing program.
(c) "Assessment revenues" means the money derived from the assessment, including any interest and penalties on the assessment, imposed by this act.
(d) "Board" means the board of directors of a bureau.
(e) "Bureau" means a nonprofit corporation incorporated under the laws of this state existing solely to promote convention business and tourism within this state or a portion of this state and that complies with all of the following:
(i) Has been actively engaged in promoting convention business and tourism for not less than 5 years.
(ii) Has a board of directors elected by its members.
(iii) Has a full-time chief executive officer and not fewer than 2 full-time equivalent employees.
(iv) Is a member of 1 or more nationally recognized associations of travel and convention bureaus.
(f) "Director" means the chief executive officer of the Michigan economic development corporation or his or her designee.
(g) "Marketing program" means a program established by a bureau to develop, encourage, solicit, and promote regional convention business and tourism within this state or a portion of this state within which the bureau operates. The encouragement and promotion of regional convention business and tourism shall include any service, function, or activity, whether or not performed, sponsored, or advertised by a bureau, that intends to attract transient guests to the assessment district.
(h) "Marketing program notice" means the notice described in section 3.
(i) "Municipality" means a county with a population of more than 80,000 and less than 115,000 and that contains a city with a population of more than 35,000 and less than 45,000, at the time the marketing notice is filed with the director, and that shares a border with a county that levies a tax on accommodations under 1974 PA 263, MCL 141.861 to 141.867.
(j) "Owner" means the owner of a transient facility located within the assessment district or, if the transient facility is operated or managed by a person other than the owner, then the operator or manager of that transient facility.
(k) "Room" means a room or other space provided for sleeping, including the furnishings and other accessories in the room.
(l) "Room charge" means the charge imposed for the use or occupancy of a room, excluding charges for food, beverages, state use tax, telephone service or like services paid in connection with the charge, and reimbursement of the assessment imposed by this act.
(m) "Transient facility" means a building that contains 2 or more rooms used in the business of providing dwelling, lodging, or sleeping to transient guests, whether or not membership is required for the use of the rooms. A transient facility shall not include a hospital or nursing home.
(n) "Transient guest" means a person who occupies a room in a transient facility for less than 30 consecutive days regardless of who pays the room charge for the room.
(o) "Use tax" means the tax imposed under the use tax act, 1937 PA 94, MCL 205.91 to 205.111.
History: 2010, Act 254, Imd. Eff. Dec. 14, 2010
Last modified: October 10, 2016