Michigan Compiled Laws 100-1990-1 Chapter 1 City Utility Users Tax (141.1151...141.1158b)

• Section 141.1151 Short Title.
  This act shall be known and may be cited as the “city utility users tax act”. History: 1990, Act 100, Imd. Eff. June 13,
• 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.
  (1) The governing body of a city having a population of 600,000 or more, by a lawfully adopted ordinance that incorporates by reference the...
• Section 141.1153 Uniform Rules Governing Appeal.
  The state commissioner of revenue shall publish uniform rules in accordance with and subject to Act No. 306 of the Public Acts of 1969,...
• Section 141.1154 Compliance With Order; Grievance; Appeal; Recovery; Payment.
  (1) The parties, within 30 days after receipt of the order of the state commissioner of revenue, shall fully comply with all directions and...
• Section 141.1155 Applicability; Exemption; Qualified Start-up Business.
  (1) The uniform city utility users tax ordinance does not apply to a person or corporation as to whom or which it is beyond...
• Section 141.1156 Ordinance Set Forth In Chapter 2.
  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.
  This act shall be applied retroactively beginning July 1, 1988. The authority of a city to impose, collect, and enforce a utility users tax...
• Section 141.1158 Legislative Intent.
  This act is intended to eliminate the confusion surrounding the legal status of Act No. 198 of the Public Acts of 1970 resulting from...
• Section 141.1158a Contract With Lighting Authority.
  Notwithstanding any ordinance of a city levying a tax authorized by this act, if a city levying the tax authorized by this act enters...
• Section 141.1158b Amount Held In Trust.
  Notwithstanding any ordinance of a city levying the tax or any other provision of this act, any utility, resale customer, other entity, or person...

Last modified: October 10, 2016