Search within this Statute for
EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS
Act 263 of 1974
AN ACT to permit counties to impose and collect an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; to provide for the disposition of the revenues thereof; and to prescribe penalties.
History: 1974, Act 263, Imd. Eff. Aug. 7, 1974
Popular Name: Accommodations Tax Act
© 2017 Legislative Council, State of Michigan
The People of the State of Michigan enact:
|Section 141.862||Section||Excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; compliance with subsection (1).
|Section 141.863||Section||Mandatory provisions of ordinance.
|Section 141.864||Section||Discretionary provisions of ordinance.
|Section 141.865||Section||Effective date of ordinance.
|Section 141.866||Section||Taxes cumulative.
|Section 141.867||Section||Deposit and use of revenues.