HOUSE BILL No. 5822 May 23, 2000, Introduced by Reps. Richardville, Scranton, DeRossett, Kukuk, Mans, Lockwood and Garcia and referred to the Committee on Economic Development. A bill to amend 1959 PA 243, entitled "An act to define, license and regulate trailer coach parks; to prescribe the powers and duties of the state health commissioner and other state and local officers; to provide for the levy and collection of specific taxes on occupied trailers in trailer coach parks and the disposition of the revenues therefrom; to provide remedies and penalties for the violation of this act; and to repeal certain acts and parts of acts," by amending the title and sections 35, 41, 42, and 43 (MCL 125.1035, 125.1041, 125.1042, and 125.1043), section 42 as amended by 1994 PA 365. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 TITLE 2 An act to define, license, and regulatetrailer coach3 MANUFACTURED HOME parks; to prescribe the powers and duties of 4 thestate health commissionerDIRECTOR OF THE DEPARTMENT OF 5 COMMUNITY HEALTH and other state and local officers; to provide 6 for the levy and collection of specific taxes on occupied 03456'99 LTB 2 1 trailers AND MANUFACTURED HOMES intrailer coachMANUFACTURED 2 HOME parks and the disposition of the revenuestherefromFROM 3 THE SPECIFIC TAX; AND to provide remedies and penalties for the 4 violation of this act.; and to repeal certain acts and parts of5acts.6 Sec. 35. (1) If atrailer coachMANUFACTURED HOME park is 7 located in more thanone1 municipality, then itshall beIS 8 considered to be a separate park for each of the municipalities 9 in which it is located, except that all requirements pertaining 10 to physical arrangement and provision of facilities shall be the 11 same as though for a single park.Any licenseLICENSE fees and 12 monthly taxes accruing to municipalities under the provisions of 13 this act shall be paid to each municipality on the basis of the 14 number oftrailer coachMANUFACTURED HOME sites in each munici- 15 pality and the number of occupiedtrailer coachesMANUFACTURED 16 HOMES on sites in each municipality. 17 (2) AS USED IN THIS ACT: 18 (A) "MANUFACTURED HOME" MEANS THAT TERM AS DEFINED IN SEC- 19 TION 2 OF THE MANUFACTURED HOUSING COMMISSION ACT, 1987 PA 96, 20 MCL 125.2302. 21 (B) "TRAILER COACH" MEANS THAT TERM AS DEFINED IN SECTION 74 22 OF THE MICHIGAN VEHICLE CODE, 1949 PA 300, MCL 257.74. 23 Sec. 41. Each licensee shall collect and remit a specific 24 tax of $3.00 per month, or major fractionthereofOF A MONTH, 25 per occupiedtrailer coach, which shall beMANUFACTURED HOME. 26 THE SPECIFIC TAX IS a taxuponON the ownersor occupantsof 27 each occupiedtrailer coachMANUFACTURED HOME, including A 03456'99 3 1 trailercoaches licensedCOACH REGISTERED under the provisions 2 ofAct No. 300 of the Public Acts of 1949, as amended, being3sections 257.1 to 257.923 of the Compiled Laws of 1948THE 4 MICHIGAN VEHICLE CODE, 1949 PA 300, MCL 257.1 TO 257.923, not- 5 withstanding any provision ofAct No. 300 of the Public Acts of61949, as amended,THAT ACT to the contrary, occupying space 7 within thetrailer coachMANUFACTURED HOME park. The specific 8 taxshall beIS in lieu ofanyproperty tax levieduponON 9 thetrailer coachMANUFACTURED HOME pursuant to theprovisions10of Act No. 206 of the Public Acts of 1893, as amended, being sec-11tions 211.1 to 211.157 of the Compiled Laws of 1948GENERAL 12 PROPERTY TAX ACT, 1893 PA 206, MCL 211.1 TO 211.157,uponON or 13 on account of thetrailerMANUFACTURED HOME while located in 14 thetrailer coachMANUFACTURED HOME park. The licensee of a 15trailer coachMANUFACTURED HOME park shall not collect a 16 monthly tax foranyspace occupied by a trailer coach accom- 17 panied by an automobile when the trailer coach and automobile 18 bear license plates issued byanyA state other than this state 19 for an accumulated period not to exceed 90 days inanyA 20 12-month period, if all the occupants of the trailer coach with 21 accompanying automobiles are tourists or vacationists. When 22one1 or more persons occupying a trailer coach bearing a for- 23 eign license are employed or are conductingany manner ofbusi- 24 ness or furnishinganyA service for gain within this state, 25 thereshall beIS no exemption from the specific tax LEVIED 26 UNDER THIS SECTION. 03456'99 4 1 Sec. 42. (1)TheUNTIL JUNE 30, 2000, THE treasurer of 2 the municipality,in which atrailer coachMANUFACTURED HOME 3 park is located,shall accept and verify the monthly reports 4 from licensees and collect and disburse the monthly tax payments 5 as provided in this act. The municipal treasurer shall issue a 6 receipt in triplicate for all money collected under this act.,7 THE TREASURER SHALL GIVE the original receiptto be givento 8 the licensee, SHALL RETAIN the duplicateto be retained by the9treasurerfor municipal records, and SHALL TRANSMIT the tripli- 10 cate,together with 50 cents pertrailer coach shall be11transmittedMANUFACTURED HOME to the county treasurer., who12 THE COUNTY TREASURER shall issue a receipt for the amount 13 received and credit the proceeds to the county general fund. The 14 municipal treasurer shall credit the municipal general fund with 15 50 cents pertrailer coachMANUFACTURED HOME located within the 16 municipality. 17 (2) For taxes transmitted after June 30, 1994 BUT BEFORE 18 JUNE 30, 2000, the municipal treasurer shall transmit $2.00 for 19 eachtrailer coachMANUFACTURED HOME parked in the municipality 20 to the state treasury for credit to the state school aid fund 21 established by section 11 of article IX of the state constitution 22 of 1963. 23 (3) FOR TAXES CREDITED AFTER JUNE 30, 2000, THE MUNICIPAL 24 TREASURER SHALL TRANSMIT $2.00 OF THE SPECIFIC TAX FOR EACH MANU- 25 FACTURED HOME TO THE SCHOOL DISTRICT IN WHICH THE MANUFACTURED 26 HOME IS LOCATED FOR THE PURPOSES OF THE SCHOOL DISTRICT'S 27 INFRASTRUCTURE. 03456'99 5 1 Sec. 43.All remittancesA REMITTANCE of monthly taxes 2 shall be made by the licensee on or before the fifth day of each 3 month for the preceding month. Nothing in this actshall pro-4hibit anyPROHIBITS A licensee from reimbursing himself OR 5 HERSELF for the amount of each specific taxwhich heTHAT THE 6 LICENSEE is obligated to collect and remit by adding tohis7 charges for each parking space inhis trailer coachTHE MANU- 8 FACTURED HOME park an amount equal to the specific tax levied 9hereunderIN THIS ACT. 03456'99 Final page. LTB