September 20, 2017, Introduced by Senators MACGREGOR, ROBERTSON, JONES, SHIRKEY, STAMAS, COLBECK, HORN, CASPERSON, PAVLOV, NOFS, HANSEN, BRANDENBURG, MARLEAU, HILDENBRAND, KNOLLENBERG, EMMONS, GREEN, ZORN, SCHMIDT and ANANICH and referred to the Committee on Michigan Competitiveness.
A bill to prohibit local units of government from imposing an
excise tax on the manufacture, distribution, or sale of food.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. As used in this act:
(a) "Food" means that term as defined in section 1107 of the
food law, 2000 PA 92, MCL 289.1107.
(b) "Local unit of government" means any local government or
its subdivision, including, but not limited to, a city, village,
township, county, or educational institution; a local public
authority, agency, board, commission, or other local governmental,
quasi-governmental, or quasi-public body; or a public body that
acts or purports to act in a commercial, business, economic
development, or similar capacity for a local government or its
subdivision.
Sec. 3. A local unit of government shall not impose an excise
tax on, or enact, enforce, or administer any ordinance, regulation,
resolution, policy, rule, or directive imposing a tax or fee on,
the manufacture, distribution, wholesale, or retail sale of food
for immediate consumption or nonimmediate consumption, except as
otherwise provided by federal law or a law of this state.