Bill Text: MI HB6082 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Taxation; excise taxes; excise tax on transportation reliant services; provide for. Creates new act.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-12-10 - Notice Given To Discharge Committee [HB6082 Detail]
Download: Michigan-2013-HB6082-Introduced.html
HOUSE BILL No. 6082
December 4, 2014, Introduced by Rep. Farrington and referred to the Committee on Tax Policy.
A bill to provide for the levy, assessment, and collection of
an excise tax on certain services; to appropriate the proceeds; to
prescribe certain powers and duties of certain state departments;
and to prescribe penalties.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"transportation reliant services tax act".
Sec. 3. As used in this act:
(a) "Department" means the department of treasury.
(b) "NAICS" means North American industry classification
system, 2012 as produced by the United States office of management
and budget.
(c) "Person" means an individual, firm, partnership, joint
venture, association, social club, fraternal organization,
municipal or private corporation whether or not organized for
profit, company, limited liability company, estate, trust,
receiver, trustee, syndicate, the United States, this state, any
political subdivision of this state, or any other group or
combination acting as a unit, unless the intention to give a more
limited meaning is indicated by the context.
(d) "Transportation reliant services" means both of the
following:
(i) Couriers and express delivery services, as described in
NAICS industry code 492110.
(ii) Professional athletic associations or leagues, as
described in the NAICS industry code 813990.
Sec. 5. (1) The use or consumption of transportation reliant
services shall be taxed under this act at a rate of 6% of the price
of that service provided. The tax shall be imposed based upon the
description of the service provided as described in the applicable
NAICS code and not based on the classification of the person
providing the service.
(2) The tax imposed shall be collected at the same time and in
the same manner as the tax imposed by the use tax act, 1937 PA 94,
MCL 205.91 to 205.111.
Sec. 7. A person engaged in the business of performing or
delivering transportation reliant services that are subject to the
tax under this act shall register with the department and give the
name and address of each agent operating in this state, the
location of all distribution or sales houses or offices or other
places of business in this state, and any other information the
department requires relevant to the enforcement of this act.
Sec. 9. (1) The transportation reliant services 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. If the provisions
of 1941 PA 122, MCL 205.1 to 205.31, and this act conflict, the
provisions of this act shall apply.
(2) The department shall prescribe the forms necessary for the
administration of this act and may promulgate rules to implement
this act under the administrative procedures act of 1969, 1969 PA
306, MCL 24.201 to 24.328.
Sec. 11. A person who fails, neglects, or refuses to collect
the tax as required by this act, or fails, neglects, or refuses to
comply with the provisions of this act, is guilty of a misdemeanor
punishable by a fine of not less than $100.00 or more than $500.00,
and upon a second or subsequent offense a fine of not less than
$500.00 or more than $5,000.00 or imprisonment for not more than 1
year, or both.
Sec. 13. The department shall distribute all money collected
under this act as follows:
(a) 39.1% to the state trunk line fund established under
section 11 of 1951 PA 51, MCL 247.661.
(b) 39.1% to the county road commissions of the state.
(c) 21.8% to the cities and villages of the state.
