Bill Text: MI HB5387 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Taxation; other; excise tax on distribution of carbonated soft drink; create. Creates new act.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-09-22 - Printed Bill Filed 09/18/2009 [HB5387 Detail]

Download: Michigan-2009-HB5387-Introduced.html

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HOUSE BILL No. 5387

 

September 17, 2009, Introduced by Rep. Smith and referred to the Committee on Tax Policy.

 

     A bill to levy an excise tax on the wholesale distribution of

 

carbonated soft drinks; to provide for the levy, collection, and

 

administration of the excise tax; to provide certain reporting

 

requirements; 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

 

"carbonated soft drink excise tax act".

 

     Sec. 2. As used in this act:

 

     (a) "Carbonated soft drink distributor" means a person engaged

 

in the business of wholesale distribution of carbonated soft drinks

 

for retail sale.

 

     (b) "Carbonated soft drink 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 carbonated soft drink excise tax is levied on

 

each carbonated soft drink distributor engaged in the business of

 

wholesale distribution of carbonated soft drinks for retail sale in

 

this state.

 

     (2) The carbonated soft drink excise tax is imposed at a rate

 

of 1 cent per container.

 

     Sec. 4. (1) Each carbonated soft drink distributor 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 number of carbonated soft drink

 

containers distributed for retail sale during the preceding month

 

and other information required by the department.

 

     (2) The carbonated soft drink excise tax shall be paid each

 

month to the department at the same time the report is submitted.

 

     Sec. 5. Each carbonated soft drink distributor shall prepare,

 

keep, and preserve a full and complete record of all carbonated

 

soft drinks distributed for retail sale in this state, and that

 

record shall be open at all times to the inspection of the state

 

tax commission.

 

     Sec. 6. (1) The carbonated soft drink 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. All taxes, penalties, or costs paid to the department

 

under this act shall be paid into the state treasury and shall be

 

credited to the general fund of the state.