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."
© 2017 Legislative Council, State of Michigan
The People of the State of Michigan enact: