SB-0758, As Passed House, September 9, 2014

 

 

 

 

 

 

 

 

 

 

 

 

 

SENATE BILL No. 758

 

 

February 11, 2014, Introduced by Senator HILDENBRAND and referred to the Committee on Finance.

 

 

 

     A bill to amend 1974 PA 263, entitled

 

"An act to permit counties 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 revenues thereof; and to prescribe

penalties,"

 

by amending section 4 (MCL 141.864).

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4. A county levying a tax under this act may provide in

 

the ordinance for 1 or more of the following:

 

     (a) The adoption and enforcement of rules to apply, interpret,

 

effectuate, and administer the ordinance and the purposes of the

 

tax.

 

     (b) The prescribing and furnishing to taxpayers of forms,

 

instructions, manuals, and other materials necessary for

 

indorsement of the tax and the auditing of tax returns.


 

     (c) The examination by the administrator or his agent of the

 

books and records of a taxpayer for purposes of determining the

 

correctness of a tax return or information filed, or the

 

determination of any tax liability thereunder.under this act.

 

     (d) The imposition of a fine of not more than $500.00, or

 

imprisonment of not more than 90 days, or both for violation of the

 

ordinance.

 

     (e) If the tax imposed under this act remains unpaid for more

 

than 90 days, the treasurer of the county may collect the tax in

 

the same manner as a delinquent special assessment, along with any

 

associated interest, fees, and costs, under the general property

 

tax act, 1893 PA 206, MCL 211.1 to 211.155.