Bill Text: MI HB6322 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Sales tax: distribution; transfer of funds from the comprehensive transportation fund into the transportation administration collection fund; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-12-02 - Referred To Second Reading [HB6322 Detail]
Download: Michigan-2019-HB6322-Introduced.html
HOUSE BILL NO. 6322
November 10, 2020, Introduced by Rep. Maddock
and referred to the Committee on Appropriations.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2020 PA 29.
the people of the state of michigan enact:
Sec. 25. (1) All
money received and collected under this act must be deposited by the department
in the state treasury to the credit of the general fund, except as otherwise
provided in this section.
(2) Fifteen percent of the collections of the tax imposed at
a rate of 4% must be distributed to cities, villages, and townships pursuant to
the Glenn Steil state revenue sharing act of 1971, 1971 PA 140, MCL 141.901 to
141.921.
(3) Sixty percent of the collections of the tax imposed at a
rate of 4% must be deposited in the state school aid fund established in
section 11 of article IX of the state constitution of 1963 and distributed as
provided by law. In addition, all of the collections of the tax imposed at the
additional rate of 2% approved by the electors on March 15, 1994 must be
deposited in the state school aid fund.
(4) Not Except as otherwise provided in this subsection, not less
than 27.9% of 25% of the collections of the general sales tax imposed at a rate
of 4% directly or indirectly on fuels sold to propel motor vehicles upon
highways, on the sale of motor vehicles, and on the sale of the parts and
accessories of motor vehicles by new and used car businesses, used car businesses,
accessory dealer businesses, and gasoline station businesses as classified by
the department must be deposited each year into the comprehensive
transportation fund. created in section 10b of 1951 PA 51, MCL
247.660b. For the fiscal year ending September
30, 2021 only, the amount deposited into the comprehensive transportation fund
under this subsection must be reduced by $18,000,000.00 and that $18,000,000.00
must be deposited into the transportation administration collection fund.
(5) Beginning October 1, 2016 and the first day of each
calendar quarter thereafter, an amount equal to the collections for the
calendar quarter that is 2 calendar quarters immediately preceding the current
calendar quarter of the tax imposed under this act at the additional rate of 2%
approved by the electors on March 15, 1994 from the sale at retail of aviation
fuel must be distributed as follows:
(a) An amount equal to 35% of the collections of the tax
imposed at a rate of 2% on the sale at retail of aviation fuel must be
deposited in the state aeronautics fund and must be expended, on appropriation,
only for those purposes authorized in the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.1 to 259.208.
(b) An amount equal to 65% of the collections of the tax
imposed at a rate of 2% on the sale at retail of aviation fuel must be
deposited in the qualified airport fund and must be expended, on appropriation,
only for those purposes authorized under section 35 of the aeronautics code of
the state of Michigan, 1945 PA 327, MCL 259.35.
(6) The department shall, on an annual basis, reconcile the
amounts distributed under subsection (5) during each fiscal year with the
amounts actually collected for a particular fiscal year and shall make any
necessary adjustments, positive or negative, to the amounts to be distributed
for the next successive calendar quarter that begins January 1. The state
treasurer or his or her designee shall annually provide to the operator of each
qualified airport a report of the reconciliation performed under this
subsection. The reconciliation report is subject to the confidentiality
restrictions and penalties provided in section 28(1)(f) of 1941 PA 122, MCL
205.28.
(7) An amount equal to the collections of the tax imposed at
a rate of 4% under this act from the sale at retail of computer software must
be deposited in the Michigan health initiative fund created in section 5911 of
the public health code, 1978 PA 368, MCL 333.5911, and must be considered in
addition to, and is not intended as a replacement for any other money
appropriated to the department of health and human services. The funds
deposited in the Michigan health initiative fund on an annual basis must not be
less than $9,000,000.00 or more than $12,000,000.00.
(8) An amount equal to all revenue lost to the state school
aid fund as a result of the exemption under section 4ee, as determined by the
department, must be deposited into the state school aid fund established in
section 11 of article IX of the state constitution of 1963. Money deposited
into the state school aid fund under this subsection must not include and must
be considered in addition to money deposited in the state school aid fund under
subsection (3). A person that claims an exemption under section 4ee shall report
the sales price of the data center equipment as defined in section 4ee and any
other information necessary to determine the amount of revenue lost to the
school aid fund as a result of the exemption under section 4ee annually on a
form at the time and in a manner prescribed by the department. The report
required under this subsection shall must not include any remittance for tax, and does not
constitute a return or otherwise alleviate any obligations under section 6.
(9) The balance in the state general fund shall be disbursed
only on an appropriation or appropriations by the legislature.
(10) As used in this section:
(a) "Aviation fuel" means fuel as that term is
defined in section 4 of the aeronautics code of the state of Michigan, 1945 PA
327, MCL 259.4.
(b)
"Comprehensive transportation fund" means the comprehensive
transportation fund created in section 10b of 1951 PA 51, MCL 247.660b.
(c)
(b) "Qualified
airport" means that term as defined in section 109 of the aeronautics code
of the state of Michigan, 1945 PA 327, MCL 259.109.
(d)
(c) "Qualified
airport fund" means the qualified airport fund created in section 34(2) of
the aeronautics code of the state of Michigan, 1945 PA 327, MCL 259.34.
(e)
(d) "State
aeronautics fund" means the state aeronautics fund created in section
34(1) of the aeronautics code of the state of Michigan, 1945 PA 327, MCL
259.34.
(f)
"Transportation administration collection fund" means the
transportation administration collection fund created in section 810b of the
Michigan vehicle code, 1949 PA 300, MCL 257.810b.