Bill Text: MI HB5133 | 2017-2018 | 99th Legislature | Introduced
Bill Title: Taxation; excise taxes; excise tax on water bottlers; provide for, and earmark revenue. Creates new act.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-10-19 - Bill Electronically Reproduced 10/18/2017 [HB5133 Detail]
Download: Michigan-2017-HB5133-Introduced.html
HOUSE BILL No. 5133
October 18, 2017, Introduced by Rep. Lucido and referred to the Committee on Natural Resources.
A bill to levy an excise tax on the production of bottled
drinking water; to provide for the levy, collection, and
administration of the excise tax; to provide certain reporting
requirements; to provide for certain penalties; to provide certain
exemptions and refunds; and to provide for the distribution of the
excise tax.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"Michigan bottled water excise tax act".
Sec. 2. As used in this act:
(a) "Bottled water operator" means a person engaged in
producing bottled drinking water from a source in this state under
a permit or approval under the safe drinking water act, 1976 PA
399, MCL 325.1001 to 325.1023.
(b) "Bottled water excise tax" means the excise tax imposed
under section 3.
(c) "Department" means the department of treasury.
(d) "Person" means an individual, partnership, corporation,
association, governmental entity, or other legal entity.
Sec. 3. (1) The bottled water excise tax is levied on each
bottled water operator engaged in the business of producing bottled
drinking water in this state.
(2) The bottled water excise tax is imposed at a rate of 5
cents per gallon.
Sec. 4. (1) Each bottled water operator shall prepare and
submit to the department a report on or before the twenty-fifth day
of each month in the form and manner required by the department,
showing the total amount of water bottled during the preceding
month and other information required by the department.
(2) The bottled water excise tax shall be paid each month to
the department at the same time the report is submitted.
Sec. 5. Each bottled water operator shall prepare, keep, and
preserve a full and complete record of all bottled drinking water
produced in this state, and that record shall be open at all times
to the inspection of the state tax commission.
Sec. 6. (1) The bottled water excise tax imposed by this act
shall be administered by the department of treasury under 1941 PA
122, MCL 205.1 to 205.31, and this act. In case of conflict between
1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of
this act shall prevail.
(2) The department may promulgate rules to implement this act
pursuant to the administrative procedures act of 1969, 1969 PA 306,
MCL 24.201 to 24.328.
Sec. 7. In an action filed under the direction of the attorney
general, the circuit court for the county of Ingham may restrain by
injunction any bottled water operator or person who has failed to
comply with this act and in the same manner to restrain any bottled
water operator or person from continuing to bottle water while
delinquent in the filing of any report or the paying of any tax,
penalty, or cost required under this act.
Sec. 8. All taxes, penalties, or costs paid to the department
under this act shall be paid into the state treasury and shall be
placed in a restricted account to be used only for infrastructure
improvements in this state as provided by law.
