October 3, 2013, Introduced by Senators GREEN, HANSEN, ANDERSON, WARREN, JANSEN, JONES, SCHUITMAKER, BIEDA, HOPGOOD, ANANICH, ROBERTSON, PAPPAGEORGE, MARLEAU, CASPERSON, MOOLENAAR, BRANDENBURG, MEEKHOF, CASWELL, BOOHER, KAHN and EMMONS and referred to the Committee on Families, Seniors and Human Services.
A bill to impose a state excise tax on persons engaged in the
business of operating an adult entertainment facility; to provide
for the levy, assessment, and collection of the tax; to provide for
the disposition of the collections from the tax; and to prescribe
the powers and duties of certain state officers.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the "adult
entertainment tax act".
Sec. 3. As used in this act:
(a) "Adult entertainment facility" means a business,
nightclub, bar, restaurant, bookstore, video store, or similar
commercial enterprise at which a nude or partially denuded
individual, regardless of whether the individual is an employee or
an independent contractor of the adult entertainment facility,
performs a service on the premises of that facility.
(b) "Nude" or "partially denuded" means either of the
(i) Entirely unclothed.
(ii) Clothed in a manner that leaves uncovered or visible
through less than fully opaque clothing any portion of the breasts
below the top of the areola of the breasts, if the person is
female, or any portion of the genitals or buttocks.
(c) "Person" means an individual, firm, limited partnership,
limited liability partnership, copartnership, partnership, joint
venture, association, corporation, subchapter S corporation,
limited liability company, or other legal entity.
Sec. 5. (1) There is levied upon and shall be collected from a
person engaged in the business of operating an adult entertainment
facility an excise tax. The rate of the excise tax is $3.00 for
each entry by each customer admitted into the adult entertainment
(2) The tax levied under this act is in addition to any other
taxes, charges, or fees imposed by law on the operator.
(3) This section does not require the person operating an
adult entertainment facility to impose a fee on a customer of the
adult entertainment facility. The person operating an adult
entertainment facility may determine the manner in which the adult
entertainment facility derives the money required to pay the tax
imposed by this act.
Sec. 7. (1) An excise tax under this act shall be collected at
the same time and in the same manner as the use tax pursuant to the
use tax act, 1937 PA 94, MCL 205.91 to 205.111.
(2) The tax shall be administered by the revenue division of
the department of treasury under 1941 PA 122, MCL 205.1 to 205.31.
Sec. 9. The collections from the tax imposed under this act
shall be deposited in the domestic violence prevention and
treatment fund created in section 5 of 1978 PA 389, MCL 400.1505.