The Michigan Legislative Website data sources are undergoing upgrades. Thank you for your patience as we work through any issues.

Go To Top capitol dome
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


Michigan Legislature

Main Content

284-1964-1
Search within this Statute for

CITY INCOME TAX ACT (EXCERPT)
Act 284 of 1964
Chapter 1
GENERAL PROVISIONS

DocumentTypeDescription
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.
up icon