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Michigan Legislature
Michigan Compiled Laws Complete Through PA 255 of 2017
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Act 106 of 1985
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Act 106 of 1985

AN ACT to impose a state excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests in certain counties; to provide for the levy, assessment, and collection of the tax; to provide for the disposition and appropriation of the collections from the tax; to create a convention facility development fund; to authorize the distributions from the fund; to authorize the use of distributions from the tax as security for any bonds, obligations, or other evidences of indebtedness issued to finance convention facilities as provided by law; to prescribe certain other matters relating to bonds, obligations, or other evidences of indebtedness issued for such purposes.

History: 1985, Act 106, Imd. Eff. July 30, 1985

© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

Section 207.621SectionShort title.
Section 207.622SectionLegislative finding.
Section 207.623SectionDefinitions.
Section 207.624SectionExcise tax; rates; exemption.
Section 207.625SectionExcise tax; time and manner of collection; administration of tax.
Section 207.626SectionTax cumulative.
Section 207.628SectionConvention facility development fund; creation; disposition of collections; use of fund; contract requirement; appropriation, transfer, and deposit of amount.
Section 207.629SectionDistribution from fund; transferee as qualified local governmental unit; distribution to certain building authorities; "qualified local governmental unit" defined; certain payments prohibited; "qualified city" defined; building authority as qualified local governmental unit.
Section 207.630SectionDistribution of money remaining in fund; priority; substance abuse treatment; quarterly distributions.
Section 207.631SectionRefunding bonds, obligations, or other evidences of indebtedness; purposes for issuance; dedication of tax distributions from convention facility development fund; determination by state treasurer; effect of unlawful expenditure.
Section 207.632SectionTransmitting payment to trustee or trustees for bonds, obligations, or other evidences of indebtedness; prohibition; exception.
Section 207.633SectionWhen pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section.
Section 207.634SectionBonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement.
Section 207.635SectionState pledge and agreement; construction of section.
Section 207.636SectionLiberal construction.
Section 207.637SectionPowers cumulative.
Section 207.638SectionAnnual appropriation.
Section 207.639SectionEffective date of excise tax.
Section 207.640SectionLevy of tax; time period.
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