Michigan Compiled Laws 284-1964-1 Chapter 1 General Provisions (141.501...141.509)

• Section 141.501 City Income Tax Act; Short Title.
  This act shall be known and may be cited as the “city income tax act”. History: 1964, Act 284, Imd. Eff. June 12, 1964
• Section 141.502 Income Tax; Prohibited To Villages; Uniform City Income Tax Ordinance; Prior Ordinance.
  No village shall impose and collect any excise tax levied on or measured by income after January 1, 1964. Except as otherwise provided in...
• Section 141.502a Imposition Of Excise Tax; Condition.
  Beginning January 1, 1995, a city shall not impose an excise tax on income under this act unless at least 1 of the following...
• Section 141.503 Excise Tax On Income; Levy, Assessment, And Collection; Rates; Deposit Of Amount By City Forming Lighting Authority Into City's Police Department Budget; Adoption, Rescission, Or Amendment Of Uniform City Income Tax Ordinance; Petitions For Referendum Election; Submitting Question To City Electors; Election Procedures; Effective Date Of Ordinance; Delay; Applicability; End Of Tax Year.
  (1) The governing body of a city, by a lawfully adopted ordinance that incorporates by reference the uniform city income tax ordinance set forth...
• Section 141.503a Specific Rates To Be Levied By City; Establishment; Limitations; Increase In Tax Rate; Approval; Resolution; Financial Management Consultant; Duties; Monitoring And Reporting; Termination Of Consultant Services; Recommendations Of Local Emergency Financial Assistance Loan Board.
  (1) The specific rates to be levied by a city on corporations, resident individuals, and nonresident individuals shall be established within the applicable limitations...
• Section 141.503b Amending Ordinance To Increase Tax; Duration Of Increase; Approval Of Amendment; Applicability Of Section.
  A city that levied the tax authorized by this act before the effective date of this section may amend the ordinance to increase the...
• Section 141.503c Amendment To City Income Tax Ordinance.
  A city that levied the tax authorized by this act before March 30, 1989 may amend the ordinance to increase the rate to an...
• Section 141.503d Violation Of Mcl 168.1 To 168.992 Applicable To Petitions; Penalties.
  A petition under section 3, including the circulation and signing of the petition, is subject to section 488 of the Michigan election law, 1954...
• Section 141.504 Rules Governing Form And Manner Of Appeal From Final Determination; Time For Appeal; Hearing; Evidence; Notice Of Hearing; Order; Copy Of Order And Opinion.
  The state commissioner of revenue shall promulgate uniform rules pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections...
• Section 141.505 Right Of Appeal From Decision Or Order; Establishment Of City Income Tax Trust Fund; Payment Of Recoveries As Result Of Appeal; Compliance With Final Order.
  (1) A person liable for the tax imposed by the ordinance set forth in and adopted pursuant to this act, a city that imposes...
• Section 141.505d Charge Or Collection Of City Income Tax By Department Of Treasury; Limitation.
  The department of treasury shall not charge to or collect from a taxpayer any amount not otherwise authorized by law in conjunction with the...
• Section 141.506 Uniform City Income Tax Ordinance; Application.
  The uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power...
• Section 141.507 Uniform City Income Tax Ordinance; Form.
  The uniform city income tax ordinance is as set forth in chapter 2. History: 1964, Act 284, Imd. Eff. June 12, 1964
• Section 141.508 Imposition Of City Income Tax Within Renaissance Zone; Amendment Of City Income Tax Ordinance.
  If a city or any part of a city that imposes a city income tax pursuant to this act is within the boundaries of...
• Section 141.509 Administration, Enforcement, And Collection Of City Income Tax By Department Of Treasury; Agreement; Disposition Of Amounts Collected; Provisions.
  (1) For the 1996 tax year and each year after 1996, a city that imposes a city income tax pursuant to this act may...

Last modified: October 10, 2016