MCL - Act 100 of 1990
AN ACT to permit the imposition, revival, and continued collection by certain cities of a utility users tax; to provide the procedure for, and to require the adoption of a prescribed uniform city utility users tax ordinance by cities desiring to impose and collect such a tax; to limit the rate of such tax; to prescribe the powers and duties of the department of treasury; and to provide for appeals.
History: 1990, Act 100, Imd. Eff. June 13, 1990
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Am. 1998, Act 548, Imd. Eff. Jan. 20, 1999
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Am. 2011, Act 57, Eff. Jan. 1, 2011
Compiler's Notes: Enacting section 1 of Act 57 of 2011 provides:"Enacting section 1. This amendatory act is retroactive and takes effect January 1, 2011."
| Document | Type | Description |
|---|---|---|
| 100-1990-1 | Division | CHAPTER 1 CITY UTILITY USERS TAX (141.1151...141.1158b) |
| 100-1990-2 | Division | CHAPTER 2 UNIFORM CITY UTILITY USERS TAX ORDINANCE (141.1161...141.1177) |