MCL - 100-1990-2
Act 100 of 1990
UNIFORM CITY UTILITY USERS TAX ORDINANCE
| Document | Type | Description |
|---|---|---|
| Section 141.1161 | Section | Short title. |
| Section 141.1162 | Section | Definitions. |
| Section 141.1163 | Section | Imposition of city utility users tax; rate; measurement. |
| Section 141.1164 | Section | Billing; tax as debt; delinquency; remittance; filing annual return. |
| Section 141.1165 | Section | Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records. |
| Section 141.1166 | Section | Confidentiality; violation; penalties. |
| Section 141.1167 | Section | Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties. |
| Section 141.1168 | Section | Delinquent tax amounts; interest and penalties. |
| Section 141.1169 | Section | Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest. |
| Section 141.1170 | Section | Hearing; final assessment; proof of mailing; effect of not filing protest. |
| Section 141.1171 | Section | Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution. |
| Section 141.1172 | Section | Additional assessment. |
| Section 141.1173 | Section | Claim for refund; time; denial; appeal; payment of tax deficiency. |
| Section 141.1174 | Section | Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund. |
| Section 141.1175 | Section | Grievance; judicial determination. |
| Section 141.1176 | Section | Payment of recovery from general fund. |
| Section 141.1177 | Section | Violations; penalties. |