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Michigan Compiled Laws Complete Through PA 299 and includes 304 and 311 of 2014
House: Adjourned until Thursday, November 6, 2014 12:00:00 PM
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Act 100 of 1990
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CITY UTILITY USERS TAX ACT

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 ;-- Am. 1998, Act 548, Imd. Eff. Jan. 20, 1999 ;-- 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."


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
100-1990-1DivisionCHAPTER 1 CITY UTILITY USERS TAX (141.1151...141.1158b)
100-1990-2DivisionCHAPTER 2 UNIFORM CITY UTILITY USERS TAX ORDINANCE (141.1161...141.1177)