Michigan Compiled Laws 100-1990-2 Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)

• Section 141.1161 Short Title.
  This ordinance shall be known and may be cited as the “uniform city utility users tax ordinance”. History: 1990, Act 100, Imd. Eff. June...
• Section 141.1162 Definitions.
  For the purposes of this ordinance: (1) The words, terms and phrases set forth below and their derivations have the meanings given therein. When...
• Section 141.1163 Imposition Of City Utility Users Tax; Rate; Measurement.
  Subject to the exclusions, adjustments, and exemptions herein provided, a city utility users tax at the rate of ......% for general revenue purposes is...
• Section 141.1164 Billing; Tax As Debt; Delinquency; Remittance; Filing Annual Return.
  (1) The taxes imposed under this ordinance shall be billed by the public utility or resale customer as provided in section 3 herein, and...
• Section 141.1165 Rules Relating To Administration And Enforcement; Adoption, Amendment, And Repeal; Collection And Disposition Of Taxes And Payments; Special Ruling; Examination Of Books, Papers, And Records.
  (1) The administrator may adopt, amend and repeal rules relating to the administration and enforcement of this ordinance, but not in conflict with the...
• Section 141.1166 Confidentiality; Violation; Penalties.
  (1) Information gained by the administrator, or any other city official, agent, or employee as a result of a return, investigation, hearing or verification...
• Section 141.1167 Examinations And Investigation; Furnishing Means, Facilities, And Opportunity; Ordering Personal Appearance For Examination; Refuse To Submit To Examination Or Investigation; Violation; Penalties.
  (1) A person shall furnish, within 10 days following a request of the administrator or his or her duly authorized agent, the means, facilities,...
• Section 141.1168 Delinquent Tax Amounts; Interest And Penalties.
  (1) All delinquent tax amounts shall be subject to interest from the due date at the rate of 1/2 of 1% per month or...
• Section 141.1169 Failure To Remit Tax Moneys Received From Users; Issuance And Service Of Proposed Assessment; Proof Of Mailing; Written Protest.
  (1) If the administrator determines that a user has failed to pay the full amount of the tax due under this ordinance, the administrator...
• Section 141.1170 Hearing; Final Assessment; Proof Of Mailing; Effect Of Not Filing Protest.
  (1) After the hearing the administrator shall issue a final assessment setting forth the total amount found due in the proposed assessment and any...
• Section 141.1171 Refusal To Pay Tax Due; Obligation To Rebill; Issuance Of Proposed Or Final Assessment; Demand For Payment; Recovery In Court; Prosecution.
  If the public utility or resale customer determines and reports to the administrator that a utility user has refused to pay the tax due,...
• Section 141.1172 Additional Assessment.
  Except in case of fraud, failure to file a return, or omission of substantial portions of tax due on a return, an additional assessment...
• Section 141.1173 Claim For Refund; Time; Denial; Appeal; Payment Of Tax Deficiency.
  (1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within...
• Section 141.1174 Person Aggrieved By Rule, Denial Of Claim, Or Special Ruling; Appeal; Final Order; Payment; Refund.
  Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special...
• Section 141.1175 Grievance; Judicial Determination.
  If a taxpayer, public utility, resale customer, person, or city is aggrieved by a decision of the state commissioner of revenue, the aggrieved party...
• Section 141.1176 Payment Of Recovery From General Fund.
  If a person is found entitled by a decision on an appeal to recover any sum paid and no further appeal has been taken...
• Section 141.1177 Violations; Penalties.
  Each of the following violations of this ordinance is punishable, in addition to the interest and penalties provided under the ordinance, by a fine...

Last modified: October 10, 2016