MCL - Act 180 of 1991
AN ACT to assist in the financing of stadia or convention facilities; to permit eligible municipalities to impose and collect an excise tax on businesses engaged in the preparation and delivery of food and beverages for immediate consumption, in leasing or renting motor vehicles in the eligible municipality, and in providing accommodations for dwelling, lodging, or sleeping purposes; to limit the rate of that excise tax; to authorize voter approval in a single ballot question of the excise tax authorized by this act and of certain purposes for which the excise tax is imposed; to provide for the establishment of procedures for the collection, administration, and enforcement of the excise tax; to prescribe the powers and duties of certain state departments and state and local officials; to provide for the disposition and transmittal of the revenues from the tax for stadia or convention facility development and other purposes and authorize the pledge of those revenues; to authorize the appointment of employees and officials of a local governmental unit to an authority to which revenues from the tax may be pledged; to prescribe penalties and provide remedies; and to repeal certain acts and parts of acts.
History: 1991, Act 180, Imd. Eff. Dec. 26, 1991
Document | Type | Description |
---|---|---|
Section 207.751 | Section | Definitions. |
Section 207.752 | Section | Municipal excise tax on certain businesses; maximum rate; ordinance; question presented to voters; expiration of excise tax; initiative and referendum; limitation. |
Section 207.752a | Section | Violation of MCL 168.1 to 168.992 applicable to petitions; penalties. |
Section 207.753 | Section | Ordinance; required provisions. |
Section 207.754 | Section | Administration and collection of excise tax; agreement with state treasurer; remittance to municipality; ordinance provisions; confidentiality of taxpayer information; violation; penalties. |
Section 207.755 | Section | Excise tax levied in addition to other lawful taxes. |
Section 207.756 | Section | Disposition and use of excise tax revenues. |
Section 207.757 | Section | Entering into contract for lease of stadium or convention facility payable from excise tax revenues; conditions. |
Section 207.758 | Section | Legislative intent. |
Section 207.759 | Section | Repeal of MCL 141.851 to 141.855. |