Bill Text: MI SB0672 | 2023-2024 | 102nd Legislature | Introduced
Bill Title: Taxation: hotel-motel; hotel tax; modify. Amends sec. 5 of 1974 PA 263 (MCL 141.865) & adds sec. 2b. TIE BAR WITH: SB 0671'23
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2023-11-09 - Referred To Committee On Local Government [SB0672 Detail]
Download: Michigan-2023-SB0672-Introduced.html
SENATE BILL NO. 672
A bill to amend 1974 PA 263, entitled
"An act to permit counties to impose and collect an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; to provide for the disposition of the revenues thereof; and to prescribe penalties,"
by amending section 5 (MCL 141.865) and by adding section 2b.
the people of the state of michigan enact:
Sec. 2b. (1) Subject to subsection (4), the city board of commissioners of a city in which an international airport is located may enact an ordinance to levy, assess, and collect an excise tax from all persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes, except in hospitals or nursing homes, to transient guests, whether or not membership is required for the use of the accommodations.
(2) An ordinance described in subsection (1) may be amended or repealed in the same manner as it was adopted.
(3) The excise tax imposed by a city under subsection (1) must be at a rate of not more than 3% of the total charge for accommodations subject to this act.
(4) The city board of commissioners of a city shall not levy an excise tax under subsection (1) unless a majority of the qualified electors of that city voting on the question approve the levy of the excise tax in compliance with section 31 of article IX of the state constitution of 1963.
(5) If a city meets the requirements of subsection (1) on the date it enacts an ordinance, the city may continue to levy, assess, and collect the excise tax.
Sec. 5. An ordinance adopted pursuant to under this act shall is not become effective before the first day of the month following the expiration of 60 days after the ordinance is adopted.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No. 671 of the 102nd Legislature is enacted into law.
