Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 140 of 2017
House: Adjourned until Tuesday, December 12, 2017 10:00:00 AM
Senate: Adjourned until Tuesday, December 12, 2017 10:00:00 AM

Michigan Legislature

Main Content

Act 263 of 1974
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:

DocumentTypeDescription
Section 141.861SectionDefinitions.
Section 141.862SectionExcise 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 141.863SectionMandatory provisions of ordinance.
Section 141.864SectionDiscretionary provisions of ordinance.
Section 141.865SectionEffective date of ordinance.
Section 141.866SectionTaxes cumulative.
Section 141.867SectionDeposit and use of revenues.
up icon