Bill Text: MI SB0548 | 2021-2022 | 101st Legislature | Introduced
Bill Title: Taxation: other; airport parking tax; modify collection and enforcement provisions. Amends sec. 5 of 1987 PA 248 (MCL 207.375).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-06-17 - Referred To Committee On Finance [SB0548 Detail]
Download: Michigan-2021-SB0548-Introduced.html
SENATE BILL NO. 548
A bill to amend 1987 PA 248, entitled
"Airport parking tax act,"
by amending section 5 (MCL 207.375).
the people of the state of michigan enact:
Sec. 5. (1) An excise tax under this act shall be collected at the same time and in the same manner as the use tax pursuant to under the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.1937 PA 94, MCL 205.91 to 205.111.
(2) The tax shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws.under 1941 PA 122, MCL 205.1 to 205.31.
(3) If an operator of an airport parking facility was negatively affected by the loss of business due to the COVID-19 pandemic and that operator failed to pay all or a portion of the excise taxes imposed under this act for 2020 in a timely manner, upon payment of the 2020 excise taxes imposed under this act, the department shall waive interest and penalties on the 2020 excise taxes.
