Bill Text: MI HB5245 | 2011-2012 | 96th Legislature | Engrossed
Bill Title: Taxation; hotel-motel tax; collection of interest on delinquent assessment; modify. Amends sec. 5 of 1980 PA 395 (MCL 141.875).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-12-06 - Referred To Committee Of The Whole With Substitute S-2 [HB5245 Detail]
Download: Michigan-2011-HB5245-Engrossed.html
HB-5245, As Passed House, April 19, 2012
SUBSTITUTE FOR
HOUSE BILL NO. 5245
A bill to amend 1980 PA 395, entitled
"Community convention or tourism marketing act,"
by amending section 5 (MCL 141.875), as amended by 1989 PA 245.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 5. (1) Upon the effective date of an assessment under
section 3a, each owner of a transient facility in the assessment
district shall be liable for payment of the assessment, computed by
multiplying the percentage set forth in the marketing program
notice by the aggregate room charges imposed by the transient
facility during a calendar month. The assessment shall be paid by
the
owner of each such transient facility to the bureau or the
person designated by the bureau within 30 days after the end of
each calendar month, and shall be accompanied by a statement of
room charges imposed by the transient facility for that calendar
month. This act does not prohibit an owner from reimbursing the
transient facility by adding the assessment imposed under this act
to room charges payable by transient guests. However, the owner
shall disclose that the transient facility has been reimbursed for
the assessment imposed under this act on the bill presented to the
transient guest.
(2) A bureau or person designated by the bureau may enter into
an agreement with a regional tourism marketing organization
established under the regional tourism marketing act, 1989 PA 244,
MCL 141.891 to 141.900, to accept from owners subject to an
assessment under this act the payment of assessments that are
levied by a regional marketing organization under section 6 of the
regional tourism marketing act, 1989 PA 244, MCL 141.896. A bureau
or the person designated by the bureau shall forward the money
received in payment of an assessment levied by a regional marketing
organization under the regional tourism marketing act, 1989 PA 244,
MCL 141.891 to 141.900, to the person designated by the regional
marketing organization to receive the payment of assessments under
section 6 of the regional tourism marketing act, 1989 PA 244, MCL
141.896. The bureau may withhold the portion of an assessment
received on behalf of a regional marketing organization under this
subsection and section 6 of the regional tourism marketing act,
1989 PA 244, MCL 141.896, as agreed upon between the bureau and the
regional marketing organization to reimburse the bureau or person
designated by the bureau for reasonable administrative costs to
receive and forward assessments due a regional marketing
organization.
(3) Within 30 days after the close of each calendar quarter,
each owner within an assessment district shall forward to the
independent certified public accountants who audit the financial
statements of the bureau, copies of the state use tax returns of
the transient facility for the preceding quarter. The copies of the
state use tax returns shall be used solely by the certified public
accountants to verify and audit the payment by the owner of the
assessments under this act, and shall not be disclosed to the
bureau except as the director determines necessary to enforce this
act.
(4) Interest shall be paid by an owner to the bureau on any
assessments collected but not paid within the time required under
this act. The interest shall accrue at the rate of 1.5% per month.
Owners delinquent for more than 90 days in paying assessments, in
addition to the 1.5% interest, shall pay a delinquency charge of
1.5%
3.0% per month or fraction of a month on the amount of
the
delinquent assessments and shall pay the costs of reasonable
attorney fees and court costs incurred in collecting the delinquent
assessments. The In addition to any other remedy provided by law,
the bureau may sue in its own name to collect the assessments,
interest, and delinquency charges. All assessments owed to a bureau
by an owner of a transient facility within an assessment district
shall be considered trust funds and shall be remitted to the bureau
as required by this section.
(5) The owner of a transient facility shall not be liable for
payment of an assessment until a marketing program notice has been
mailed to the transient facility of the owner pursuant to section
3.
