HOUSE BILL No. 5350

 

December 4, 2003, Introduced by Rep. LaSata and referred to the Committee on Tax Policy.

        

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                 A bill to amend 1990 PA 100, entitled                                             

                                                                                

    "City utility users tax act,"                                               

                                                                                

    by amending section 5 of chapter 1 (MCL 141.1155), as amended by            

                                                                                

    1998 PA 241.                                                                

                                                                                

                THE PEOPLE OF THE STATE OF MICHIGAN ENACT:                      

                                                                                

1                               CHAPTER 1                                       

                                                                                

2       Sec. 5.  (1) The uniform city utility users tax ordinance                   

                                                                                

3   does not apply to a person or corporation as to whom or which it            

                                                                                

4   is beyond the power of the city to impose the tax provided for in           

                                                                                

5   the uniform city utility users tax ordinance.                               

                                                                                

6       (2) For tax years beginning after December 31, 1996, a person               

                                                                                

7   or corporation, except a casino, is exempt from the tax imposed             

                                                                                

8   under this ordinance for public utility services provided in a              

                                                                                

9   renaissance zone to the extent and for the duration provided                

                                                                                

10  pursuant to the Michigan renaissance zone act, 1996 PA 376, MCL             

                                                                                


                                                                                

1   125.2681 to 125.2696.  As used in this subsection, "casino" means           

                                                                                

2   a casino or a parking lot, hotel, motel, or retail store owned or           

                                                                                

3   operated by a casino, an affiliate, or an affiliated company,               

                                                                                

4   regulated by this state pursuant to the Michigan gaming control             

                                                                                

5   and revenue act, the Initiated Law of 1996, MCL 432.201 to                  

                                                                                

6   432.216.                                                                    

                                                                                

7       (3) For tax years beginning after December 31, 2003, a                      

                                                                                

8   qualified start-up business is exempt from the tax imposed under            

                                                                                

9   this ordinance for the 5 consecutive tax years that begin with              

                                                                                

10  the first tax year in which the qualified start-up business                 

                                                                                

11  claims a credit under section 31a of the single business tax act,           

                                                                                

12  1975 PA 228, MCL 208.31a.  As used in this subsection, "qualified           

                                                                                

13  start-up business" means that term as defined in section 31a of             

                                                                                

14  the single business tax act, 1975 PA 228, MCL 208.31a.