House Introduced Bill 6180

HOUSE BILL No. 6180


     December 7, 2000, Introduced by Reps. Richardville, DeRossett, Julian, Garcia, Mans, Jelinek and Scranton 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 regulate trailer coach parks;

 3
      to prescribe the powers and duties of the state health commis-

 4
      sioner and other state and local officers; to  provide for the

 5
      levy and collection of A specific  taxes  TAX on occupied

 6
      trailers in trailer coach parks;  and the disposition  TO PROVIDE


   07222'00                                                 FDD
                                              2

 1
      FOR THE COLLECTION AND DISTRIBUTION of the  revenues therefrom;

 2
      to provide remedies and penalties for the violation of this act 

 3
      SPECIFIC TAX; and to repeal  certain  acts and parts of acts.

 4
           Sec. 35.  If  ALL OF THE FOLLOWING APPLY TO a trailer coach

 5
      park  is  located in more than  one  1 municipality:
    , then it 

 6
           (A) THE TRAILER COACH PARK shall be considered to be a sepa-

 7
      rate TRAILER COACH park for each of the municipalities in which

 8
      it is located.  , except that all 

 9
           (B) ALL requirements pertaining to physical arrangement and

10
      provision of facilities shall be the same as though for a single

11
      TRAILER COACH park.

12
           (C) Any license fees and  monthly  taxes accruing to

13
       municipalities  A MUNICIPALITY under  the provisions of 
   this

14
      act shall be paid  to each municipality  on the basis of the

15
      number of trailer coach sites in  each  THAT municipality and the

16
      number of occupied trailer coaches on sites in  each  THAT

17
      municipality.

18
           Sec. 41.  (1)  Each licensee  PRIOR TO JANUARY 1, 2002, A

19
      TRAILER COACH PARK shall collect  and remit  a specific tax of

20
      $3.00 per month  ,  or  major  fraction  thereof,
    OF A MONTH per

21
      occupied trailer coach.  , which shall be 

22
           (2) AFTER DECEMBER 31, 2001, A SPECIFIC TAX CALCULATED IN

23
      THE FOLLOWING MANNER SHALL BE LEVIED ON EACH OCCUPIED TRAILER

24
      COACH:

25
           (A) FOR TAXES LEVIED AFTER DECEMBER 31, 2001 AND BEFORE

26
      JANUARY 1, 2003, 10% OF THE TRAILER COACH'S FAIR MARKET VALUE





   07222'00                                    3

 1
      MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX

 2
      COLLECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

 3
           (B) FOR TAXES LEVIED AFTER DECEMBER 31, 2002 AND BEFORE

 4
      JANUARY 1, 2004, 20% OF THE TRAILER COACH'S FAIR MARKET VALUE

 5
      MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX COL-

 6
      LECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

 7
           (C) FOR TAXES LEVIED AFTER DECEMBER 31, 2003 AND BEFORE

 8
      JANUARY 1, 2005, 30% OF THE TRAILER COACH'S FAIR MARKET VALUE

 9
      MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX COL-

10
      LECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

11
           (D) FOR TAXES LEVIED AFTER DECEMBER 31, 2004 AND BEFORE

12
      JANUARY 1, 2006, 40% OF THE TRAILER COACH'S FAIR MARKET VALUE

13
      MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX COL-

14
      LECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

15
           (3) THE SPECIFIC TAX LEVIED UNDER THIS SECTION IS a tax upon

16
      the owners or occupants of each occupied trailer coach, including

17
      trailer coaches licensed under the  provisions of Act No.  300 of

18
      the Public Acts of 1949, as amended, being sections 257.1 to

19
      257.923 of the Compiled Laws of 1948, notwithstanding any provi-

20
      sion of Act No.  300 of the Public Acts of 1949, as amended, to

21
      the contrary  MICHIGAN VEHICLE CODE, 1949 PA 300, MCL 257.1 TO

22
      257.923, occupying space within the trailer coach park.

23
           (4) THE SPECIFIC TAX LEVIED UNDER SUBSECTION (1) SHALL BE

24
      REMITTED ANNUALLY AS PROVIDED IN SECTION 43.

25
           (5) THE LOCAL TAX COLLECTING UNIT SHALL COLLECT THE SPECIFIC

26
      TAX LEVIED UNDER SUBSECTION (2) AT THE SAME TIME AND IN THE SAME

27
      MANNER AS TAXES COLLECTED UNDER THE GENERAL PROPERTY TAX ACT,



   07222'00
                                   4

 1
      1893 PA 206, MCL 211.1 TO 211.157.  THE LOCAL TAX COLLECTING UNIT

 2
      SHALL DISTRIBUTE THE SPECIFIC TAX COLLECTED UNDER THIS SUBSECTION

 3
      IN THE SAME PROPORTION AS TAXES COLLECTED UNDER THE GENERAL PROP-

 4
      ERTY TAX ACT, 1893 PA 206, MCL 211.1 TO 211.157.

 5
           (6) The specific tax  shall be  LEVIED UNDER SUBSECTION (1)

 6
      OR (2) IS in lieu of any GENERAL AD VALOREM property tax  levied

 7
      upon  COLLECTED ON the trailer coach  pursuant to the provisions

 8
      of Act No.  206 of the Public Acts of 1893, as amended, being

 9
      sections 211.1 to 211.157 of the Compiled Laws of 1948, upon or

10
      on account of the trailer  UNDER THE GENERAL PROPERTY TAX ACT,

11
      1893 PA 206, MCL 211.1 TO 211.157, while THE TRAILER COACH IS

12
      located in the trailer coach park.  The licensee of a 

13
           (7) A trailer coach park shall not collect a  monthly 

14
      SPECIFIC tax UNDER SUBSECTION (1) OR (2) for any space occupied

15
      by a trailer coach accompanied by an automobile  when  IF the

16
      trailer coach and automobile bear license plates issued by  any 

17
      A state other than this state, THE TRAILER COACH AND ACCOMPANYING

18
      AUTOMOBILE DO NOT OCCUPY THE SPACE for an accumulated period  not

19
      to exceed  OF MORE THAN 90 days in any 12-month period,  if
    AND

20
      all the occupants of the trailer coach  with  AND accompanying

21
       automobiles  AUTOMOBILE are tourists or vacationists.  When

22
      one  THE EXEMPTION UNDER THIS SUBSECTION DOES NOT APPLY IF 1 or

23
      more persons occupying  a  THE trailer coach  bearing a foreign

24
      license  are employed  or  IN THIS STATE, are conducting
   any

25
      manner of business IN THIS STATE, or ARE furnishing any service

26
      for gain  within  IN this state.  , there shall be no exemption

27
      from the specific tax. 



   07222'00
                                   5

 1
           Sec. 42.  (1) The treasurer of  the municipality,  A LOCAL

 2
      TAX COLLECTING UNIT in which a trailer coach park is located  , 

 3
      shall  accept  DO ALL OF THE FOLLOWING:

 4
           (A) ACCEPT and verify the  monthly reports  ANNUAL TAX PAY-

 5
      MENT OF THE SPECIFIC TAX LEVIED UNDER SECTION 41(1) from

 6
       licensees and collect  THE TRAILER COACH PARK REQUIRED UNDER

 7
      SECTION 43.

 8
           (B) COLLECT and disburse the  monthly  ANNUAL tax  payments
   

 9
      PAYMENT OF THE SPECIFIC TAX LEVIED UNDER SECTION 41(1) as pro-

10
      vided in this  act  SECTION.

11
           (2) The  municipal  treasurer OF THE LOCAL TAX COLLECTING

12
      UNIT shall issue a receipt in triplicate for  all money  THE SPE-

13
      CIFIC TAX LEVIED UNDER SECTION 41(1) THAT IS collected under this

14
      act.  , the  THE original receipt  to  SHALL be given to
   the

15
       licensee, the duplicate to  TRAILER COACH PARK, 1 COPY SHALL be

16
      retained by the treasurer for municipal records, and  the

17
      triplicate  1 COPY, together with 50 cents PER MONTH per trailer

18
      coach, shall be transmitted to the  county  treasurer  , who

19
      shall  OF THE COUNTY IN WHICH THE TRAILER COACH PARK IS LOCATED.

20
           (3) A COUNTY TREASURER WHO RECEIVES AN ANNUAL PAYMENT OF THE

21
      SPECIFIC TAX LEVIED UNDER SECTION 41(1) UNDER SUBSECTION (2)

22
      SHALL issue a receipt for the amount received and credit the pro-

23
      ceeds to the county general fund.

24
           (4) The  municipal  treasurer OF THE LOCAL TAX COLLECTING

25
      UNIT THAT COLLECTS AN ANNUAL TAX PAYMENT OF THE SPECIFIC TAX

26
      LEVIED UNDER SECTION 41(1) UNDER SUBSECTION (1) shall credit the

27
       municipal  general fund OF THE LOCAL TAX COLLECTING UNIT with 50



   07222'00
                                   6

 1
      cents per MONTH FOR EACH trailer coach located within the

 2
      municipality.  For taxes  transmitted  COLLECTED UNDER SECTION

 3
      41(1) after June 30, 1994, the  municipal  treasurer shall trans-

 4
      mit $2.00 PER MONTH for each trailer coach  parked in the

 5
      municipality  LOCATED IN THE LOCAL TAX COLLECTING UNIT THAT IS

 6
      SUBJECT TO THE SPECIFIC TAX LEVIED UNDER THIS ACT to the state

 7
      treasury for credit to the state school aid fund established by

 8
      section 11 of article IX of the state constitution of 1963.

 9
           Sec. 43.  (1)  All remittances of monthly taxes shall be

10
      made by the licensee on or before the fifth day of each month for

11
      the preceding month.  Nothing in this act shall prohibit any

12
      licensee from reimbursing himself for the amount of each specific

13
      tax which he is obligated to collect and remit by adding to his

14
      charges for  A TRAILER COACH PARK SHALL REMIT TO THE TREASURER OF

15
      THE LOCAL TAX COLLECTING UNIT IN WHICH THE TRAILER COACH PARK IS

16
      LOCATED THE SPECIFIC TAX LEVIED UNDER SECTION 41(1) NOT LATER

17
      THAN JANUARY 15 FOR TAXES LEVIED AND COLLECTED UNDER THIS ACT IN

18
      THE IMMEDIATELY PRECEDING YEAR.

19
           (2) A TRAILER COACH PARK MAY ADD A CHARGE EQUAL TO THE SPE-

20
      CIFIC TAX LEVIED UNDER THIS ACT TO each parking space in  his 

21
      THE trailer coach park.  an amount equal to the specific tax

22
      levied hereunder. 

23
           Enacting section 1.  This amendatory act takes effect

24
      January 1, 2001.

25
           Enacting section 2.  This amendatory act does not take

26
      effect unless Senate Bill No. _____ or House Bill No. 6181




   07222'00
                                   7

 1
      (request no. 07250'00) of the 90th Legislature is enacted into

 2
      law.




















































   07222'00          Final page.                            FDD