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Michigan Compiled Laws Complete Through PA 38 of 2023
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Act 284 of 1964
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CITY INCOME TAX ACT

Act 284 of 1964

AN ACT to permit the imposition and collection by cities of an excise tax levied on or measured by income; to permit the collection and administration of the tax by the state; to provide the procedure including referendums for, and to require the adoption of a prescribed uniform city income tax ordinance by cities desiring to impose and collect such a tax; to limit the imposition and collection by cities and villages of excise taxes levied on or measured by income; to prescribe the powers and duties of certain state and municipal agencies, departments, and officials; to establish the city income tax trust fund; to provide for appeals; and to prescribe penalties and provide remedies.


History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1996 ;-- Am. 1998, Act 156, Eff. Mar. 23, 1999




The People of the State of Michigan enact:

DocumentTypeDescription
284-1964-1DivisionCHAPTER 1 GENERAL PROVISIONS (141.501...141.509)
284-1964-2DivisionCHAPTER 2 UNIFORM CITY INCOME TAX ORDINANCE (141.601...141.699)
284-1964-3DivisionCHAPTER 3 ALTERNATIVE PROVISIONS (141.701...141.787)
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