September 17, 2013, Introduced by Senator HUNE and referred to the Committee on Regulatory Reform.
A bill to amend 1998 PA 58, entitled
"Michigan liquor control code of 1998,"
by amending section 409 (MCL 436.1409), as amended by 2000 PA 395.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 409. (1) Except as provided in this section, the
commission shall levy and collect a tax on all beer manufactured or
sold in this state at the rate of $6.30 per barrel if the beer is
in bulk or in different quantities.
The If the beer is
manufactured in this state, the tax shall be paid by the brewer or
if that manufactured in this state or by the wholesaler
person from whom purchased if the
beer unless the brewer
designates the wholesaler to pay the tax on behalf of the brewer.
the beer is manufactured outside this
whichever is designated
by the commission. the tax
shall be paid by the
wholesaler assigned to distribute that beer and the tax shall be
levied and collected on the number of barrels the wholesaler
actually sold of that beer. The commission shall establish by rule
a method for the collection of the tax levied in this subsection.
However, the commission shall not require that the tax levied in
this subsection be paid in less than quarterly intervals. The rules
shall be promulgated pursuant to the administrative procedures act
of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(2) The tax levied in subsection (1) shall not be collected
respect to on beer that is consumed on the premises of the
manufacturer or is damaged in the process of brewing, packaging,
and storage and is not offered for sale, except that beer sold by a
brewpub for consumption on the premises or beer produced and
consumed on the premises of a micro brewer is subject to the tax
levied under subsection (1).
(3) The tax levied under subsection (1) shall be rebated to
who that paid the tax if that person provides
satisfactory proof to the commission that the beer was shipped
outside of this state for sale and consumption outside this state.
(4) For the purposes of the tax levied under subsection (1), a
barrel of beer contains 31 gallons.
(5) The commission may promulgate a rule that designates the
states or the laws or the rules of other states that require a
licensed wholesaler of beer to pay an additional fee for the right
to purchase, import, or sell beer manufactured in this state; that
denies the issuance of a license authorizing the importation of
licensed wholesaler of beer in that state who may make application
applies for the license; that prohibits licensed
wholesalers of beer in that state from possessing or selling beer
purchased in this state, unless the person from whom the beer was
purchased has secured a license and paid a fee in that state, if
the seller does not transport the beer into the state and does not
sell the beer in the state; or that imposes any higher taxes or
inspection fees upon beer manufactured in this state when
transporting the beer into or selling the beer in that state than
taxes or fees imposed upon beer manufactured and sold within that
state. A rule promulgated under this subsection shall prohibit all
licensees from purchasing, receiving, possessing, or selling any
beer manufactured in any state designated in the rule. A rule
promulgated under this subsection becomes effective as provided in
section 47 of the administrative procedures act of 1969, 1969 PA
306, MCL 24.247. Any licensee or person adversely affected by a
rule promulgated under this subsection is entitled to review by
leave to a court of competent jurisdiction regarding the question
as to whether the commission acted illegally or in excess of its
authority in making its finding under this subsection with respect
to any state.
(6) An eligible brewer or a wholesaler designated to pay the
tax of an eligible brewer may claim a credit against the tax levied
under subsection (1) in the amount of $2.00 per barrel for the
first 30,000 barrels. As used in this subsection, "eligible brewer"
means a brewer, whether or not located in this state, or brewpub
that manufactures not more than 50,000 barrels of beer during the
tax year for which the credit is claimed. In determining the number
of barrels for purposes of the credit, all brands and labels of a
brewer shall be combined and all facilities for the production of
beer that are owned or controlled by the same person shall be
treated as a single facility.