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Michigan Legislature
Michigan Compiled Laws Complete Through PA 93 of 2019
House: Adjourned until Wednesday, November 20, 2019 10:00:00 AM
Senate: Adjourned until Wednesday, November 20, 2019 10:00:00 AM

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Act 284 of 1964
Chapter 1

Section 141.501SectionCity income tax act; short title.
Section 141.502SectionIncome tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.
Section 141.502aSectionImposition of excise tax; condition.
Section 141.503SectionExcise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.
Section 141.503aSectionSpecific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.
Section 141.503bSectionAmending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.
Section 141.503cSectionAmendment to city income tax ordinance.
Section 141.503dSectionViolation of MCL 168.1 to 168.992 applicable to petitions; penalties.
Section 141.504SectionRules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.
Section 141.505SectionRight of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.
Section 141.505dSectionCharge or collection of city income tax by department of treasury; limitation.
Section 141.506SectionUniform city income tax ordinance; application; voluntary registration to withhold.
Section 141.507SectionUniform city income tax ordinance; form.
Section 141.508SectionImposition of city income tax within renaissance zone; amendment of city income tax ordinance.
Section 141.509SectionAdministration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.
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