MCL - Act 263 of 1974
AN ACT to permit counties and local units of government 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 proceeds of the excise tax; and to prescribe penalties.
History: 1974, Act 263, Imd. Eff. Aug. 7, 1974
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Am. 2024, Act 35, Imd. Eff. Apr. 2, 2024
Popular Name: Accommodations Tax Act
| Document | Type | Description |
|---|---|---|
| Section 141.861 | Section | Definitions. |
| Section 141.862 | Section | County excise 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; increase subject to vote of electors in compliance with state constitution and subsection (1). |
| Section 141.862a | Section | Local unit of government excise 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; subject to vote of electors in compliance with state constitution and subsection (1). |
| Section 141.863 | Section | Mandatory provisions of ordinance. |
| Section 141.864 | Section | Discretionary provisions of ordinance. |
| Section 141.865 | Section | Effective date of ordinance. |
| Section 141.866 | Section | Excise taxes cumulative. |
| Section 141.867 | Section | Deposit and use of revenues. |