Bill Text: MI HB4557 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Taxation; excise taxes; excise tax on business of providing accommodations to include certain short-term rentals; modify. Amends secs. 1 & 2 of 1974 PA 263 (MCL 141.861 & 141.862). TIE BAR WITH: HB 4554'19
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2019-05-07 - Bill Electronically Reproduced 05/02/2019 [HB4557 Detail]
Download: Michigan-2019-HB4557-Introduced.html
HOUSE BILL No. 4557
May 2, 2019, Introduced by Reps. Brixie, Ellison, Hope, Paquette and Lilly and referred to the Committee on Commerce and Tourism.
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 sections 1 and 2 (MCL 141.861 and 141.862), section 2
as amended by 2004 PA 118.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. As used in this act:
(a)
"Accommodations" means the a room or other space
provided
for sleeping, including furnishings and other accessories therein.
Accommodations do not include food and beverages.
(b) "Administrator" means the official designated by the
county to collect the tax and to administer and enforce the
ordinance.
(c) "Convention and entertainment facilities" means all or any
part, or any combination of convention halls, auditoriums,
stadiums, music halls, arenas, meeting rooms, exhibit areas, and
related public areas.
(d) "Person" means a natural person, partnership, fiduciary,
association, corporation, or other entity.
(e) "Revenues" means the income derived from the tax, plus
interest and penalties imposed by this act, levied and assessed
under an ordinance adopted pursuant to this act.
(f) "Short-term rentals" and "short-term transient facilities"
mean those terms as defined in the Michigan short-term rental
promotion act.
(g) (f)
"Transient guest" means a
natural person staying less
than 30 consecutive days.
Sec. 2. (1) The county board of commissioners of a county
having a population of less than 600,000 persons, and having a city
of at least 40,000 population may enact an ordinance to levy,
assess, and collect an excise tax on short-term rentals of short-
term transient facilities and from all persons engaged in the
business of providing rooms for dwelling, lodging, or sleeping
purposes, except in hospitals or nursing homes, to transient
guests, whether or not membership is required for the use of the
accommodations.
(2) If a county meets the requirements of subsection (1) on
the date it enacts an ordinance under this act and, after the 1990
decennial census, the county has a population of less than 120,000
persons and has a city with a population of 35,000 or more persons,
that county may continue to levy, assess, and collect the excise
tax under this act until October 1, 1991.
(3) If a county described in subsection (2) has any
accommodations located within the county that are also located
within the boundaries of a city in which the majority of the
population of that city reside in an adjoining county, then the
accommodation is exempt from the tax under this act.
(4) If a county described in subsection (2) has any
accommodations located within the county that are also located
within the boundaries of a city with a population of less than
5,000 persons, then the accommodation is exempt from tax under this
act.
(5) The ordinance provided by this act may be amended or
repealed in the same manner as it was adopted.
(6) The tax imposed pursuant to this act shall be at a rate of
not more than 5% of the total charge for accommodations subject to
this act.
(7) If a county meets the requirements of subsection (1) on
the date it enacts an ordinance under this act, the county may
continue to levy, assess, and collect the excise tax under this
act.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 4554 (request no.
01509'19) of the 100th Legislature is enacted into law.
