HOUSE BILL No. 6345 September 18, 2002, Introduced by Reps. Tabor, DeRossett, Julian and Hummel and referred to the Committee on Commerce. 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 section 41 (MCL 125.1041). THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 TITLE 2 An act todefine, license and regulate trailer coach parks;3to prescribe the powers and duties of the state health commis-4sioner and other state and local officers; toprovide for the 5 levy and collection of A specifictaxesTAX on CERTAIN occupied 6 trailers in trailer coach parks;and the dispositionTO PROVIDE 7 FOR THE COLLECTION AND DISTRIBUTION of therevenues therefrom;07788'02 a FDD 2 1to provide remedies and penalties for the violation of this act2 SPECIFIC TAX; and to repealcertainacts and parts of acts. 3 Sec. 41. (1)Each licenseeEXCEPT AS OTHERWISE PROVIDED 4 IN SUBSECTION (2), EACH TRAILER COACH PARK shall collect and 5 remit a specific tax of $3.00 per month,or major fraction 6thereof,OF A MONTH per occupied trailer coach., which shall7be8 (2) THE SPECIFIC TAX LEVIED UNDER THIS ACT SHALL NOT BE 9 ASSESSED AGAINST AN OCCUPIED TRAILER COACH LOCATED IN A MOBILE 10 HOME PARK FOR WHICH AN INITIAL LICENSE TO OPERATE WAS ISSUED 11 UNDER SECTION 16 OF THE MOBILE HOME COMMISSION ACT, 1987 PA 96, 12 MCL 125.2316, AFTER DECEMBER 31, 2002. AN OCCUPIED TRAILER COACH 13 LOCATED IN A MOBILE HOME PARK FOR WHICH AN INITIAL LICENSE TO 14 OPERATE WAS ISSUED UNDER SECTION 16 OF THE MOBILE HOME COMMISSION 15 ACT, 1987 PA 96, MCL 125.2316, AFTER DECEMBER 31, 2002, IS 16 SUBJECT TO THE COLLECTION OF TAXES UNDER THE GENERAL PROPERTY TAX 17 ACT, 1893 PA 206, MCL 211.1 TO 211.157. 18 (3) THE SPECIFIC TAX LEVIED UNDER THIS ACT IS a tax upon the 19 owners or occupants of each occupied trailer coach, including 20 trailer coaches licensed under theprovisions of Act No. 300 of21the Public Acts of 1949, as amended, being sections 257.1 to22257.923 of the Compiled Laws of 1948, notwithstanding any provi-23sion of Act No. 300 of the Public Acts of 1949, as amended, to24the contraryMICHIGAN VEHICLE CODE, 1949 PA 300, MCL 257.1 TO 25 257.923, occupying space within the trailer coach park. 26 (4) The specific tax LEVIED UNDER THIS ACT shall be in lieu 27 of anyproperty tax levied uponTAXES ON the trailer coach 07788'02 a 3 1pursuant to the provisions of Act No. 206 of the Public Acts of21893, as amended, being sections 211.1 to 211.157 of the Compiled3Laws of 1948THAT ARE COLLECTED UNDER THE GENERAL PROPERTY TAX 4 ACT, 1893 PA 206, MCL 211.1 TO 211.157, upon or on account of the 5 trailer COACH while IT IS located in the trailer coach park. 6The licensee of a7 (5) A trailer coach park shall not collect a monthly 8 SPECIFIC tax for any space occupied by a trailer coach accom- 9 panied by an automobilewhenIF the trailer coach and automo- 10 bile bear license plates issued byanyA state other than this 11 state, THE TRAILER COACH AND ACCOMPANYING AUTOMOBILE DO NOT 12 OCCUPY THE SPACE for an accumulated periodnot to exceedOF 13 MORE THAN 90 days in any 12-month period,ifAND all the occu- 14 pants of the trailer coachwithAND accompanyingautomobiles15 AUTOMOBILE are tourists or vacationists.When oneTHE EXEMP- 16 TION UNDER THIS SUBSECTION DOES NOT APPLY IF 1 or more persons 17 occupyingaTHE trailer coachbearing a foreign licenseare 18 employedorIN THIS STATE, are conducting any manner of busi- 19 ness IN THIS STATE, or ARE furnishing any service for gain 20withinIN this state., there shall be no exemption from the21specific tax.22 Enacting section 1. This amendatory act does not take 23 effect unless Senate Bill No. _____ or House Bill No. 6344 24 (request no. 07788'02) of the 91st Legislature is enacted into 25 law. 07788'02 a Final page. FDD