Bill Text: MI HB6406 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Taxation: utility users; public notice for rules relating to the city utility users tax; revise to make reference to the local government public notice act. Amends sec. 5, ch. 2 of 1990 PA 100 (MCL 141.1165).
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2020-11-18 - Bill Electronically Reproduced 11/18/2020 [HB6406 Detail]
Download: Michigan-2019-HB6406-Introduced.html
HOUSE BILL NO. 6406
November 12, 2020, Introduced by Reps. Meerman
and Steven Johnson and referred to the Committee on Government Operations.
A bill to amend 1990 PA 100, entitled
"City utility users tax act,"
by amending section 5 of chapter 2 (MCL 141.1165).
the people of the state of michigan enact:
CHAPTER 2
Sec. 5. (1) The administrator may adopt, amend, and repeal rules relating to the administration and enforcement of this ordinance, but not in conflict with the ordinance, subject to the approval of the city governing body. The Through December 31, 2021, the rules, amendments, and repeals, after approval by the city governing body, shall become effective upon being published in the official newspaper of the city. Beginning January 1, 2022, the rules, amendments, and repeals, after approval by the city governing body, become effective upon notice being posted as set forth in the local government public notice act.
(2) The administrator shall enforce this ordinance and the rules. The administrator shall prepare, adopt, and make available to taxpayers and other persons all forms necessary for compliance with this ordinance.
(3) The city treasurer shall collect all taxes and payments due under this ordinance and deposit them in a designated city depository.
(4) A taxpayer, public utility, or resale customer desiring a special ruling on a matter pertaining to this ordinance or rules shall submit in writing to the administrator all the facts involved and the ruling sought. A taxpayer, public utility, or resale customer , aggrieved by a special ruling may appeal as provided in section 14 of this chapter.
(5) The administrator or his or her duly authorized agent may examine the books, papers, and records of any person, public utility, resale customer, taxpayer, or his or her agent or representative , for the purpose of verifying the accuracy and completeness of a return filed, or, if no return was filed, to ascertain the tax, penalties, or interest due under this ordinance.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No.____ or House Bill No.6404 (request no. 02449'19) of the 100th Legislature is enacted into law.
