Michigan Compiled Laws Act 263 Of 1974 Excise Tax On Business Of Providing Accommodations (141.861 - 141.867)

AN ACT to permit counties to impose and collect an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; to provide for the disposition of the revenues thereof; and to prescribe penalties.

History: 1974, Act 263, Imd. Eff. Aug. 7, 1974
Popular Name: Accommodations Tax Act

Section 141.861 Definitions.
As used in this act: (a) “Accommodations” means the room or other space provided for sleeping, including furnishings and other accessories therein. Accommodations do...
Section 141.862 Excise Tax On Persons Engaged In Business Of Providing Rooms For Dwelling, Lodging, Or Sleeping Purposes To Transient Guests; Exempt Accommodations; Amendment Or Repeal Of Ordinance; Tax Rate; Compliance With Subsection (1).
(1) The county board of commissioners of a county having a population of less than 600,000 persons, and having a city of at least...
Section 141.863 Mandatory Provisions Of Ordinance.
A county levying a tax pursuant to an ordinance adopted under this act shall provide in the ordinance for: (a) The effective date of...
Section 141.864 Discretionary Provisions Of Ordinance.
A county levying a tax under this act may provide in the ordinance for 1 or more of the following: (a) The adoption and...
Section 141.865 Effective Date Of Ordinance.
An ordinance adopted pursuant to this act shall not become effective before the first day of the month following the expiration of 60 days...
Section 141.866 Taxes Cumulative.
The taxes levied under this act shall be in addition to any other taxes, charges, or fees. History: 1974, Act 263, Imd. Eff. Aug....
Section 141.867 Deposit And Use Of Revenues.
The revenues derived from the taxes imposed pursuant to this act shall be deposited in a special fund to be used by the county...

Last modified: October 10, 2016