January 27, 2005, Introduced by Rep. Caswell and referred to the Committee on Tax Policy.
A bill to amend 1985 PA 106, entitled
"State convention facility development act,"
by amending section 10 (MCL 207.630).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 10. (1) Any money remaining in the convention facility
development fund at the end of the state fiscal year shall be
transferred to the general fund of the state treasury to be
distributed in the next state fiscal year pursuant to subsection
(2).
(2) Money transferred from the convention facility development
fund to the general fund pursuant to subsection (1) shall be
distributed in the following order of priority in the following
amounts:
(a) An amount equal to the difference, if any, between the tax
imposed
pursuant to under this act in the preceding state fiscal
year
that is designated pursuant to under section 9 to a
qualified
local governmental unit and the tax imposed pursuant to
under this act that is designated pursuant to under
section 9 in
the
state fiscal year prior to immediately
preceding the
preceding state fiscal year for the same local governmental unit
shall be distributed to that local governmental unit. This
subdivision
shall does not apply unless a tax has been imposed
under this act in the entire 2 state fiscal years immediately
preceding the state fiscal year in which a distribution under this
subdivision
is made. Any amount distributed pursuant to under
this subdivision shall be used by the local governmental unit only
for the retirement of outstanding bonds, obligations, or other
evidences
of indebtedness incurred for which distributions
pursuant
to under section 9 are pledged.
A distribution under this
subdivision shall not be made to the extent that the obligations,
bonds, or other evidences of indebtedness cannot be retired or are
not outstanding.
(b)
Of the money transferred pursuant to under subsection
(1) and remaining after distributions under subdivision (a), an
amount
equal to that portion of the liquor tax collected pursuant
to
the convention facility promotion tax act under section 1207 of
the Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207,
from licensees in counties in which convention hotels are not
located shall be distributed to those counties in which convention
hotels are not located in the same proportion that the amount of
tax
collected pursuant to the convention facility promotion tax
act
under section 1207 of the Michigan liquor control code of
1998, 1998 PA 58, MCL 436.2207, in the preceding state fiscal year
from
the licensees in a county bears to the total tax collections
pursuant
to the convention facility promotion tax act under
section 1207 of the Michigan liquor control code of 1998, 1998 PA
58, MCL 436.2207, in the preceding state fiscal year from all
counties in which convention hotels are not located.
(c)
The remaining money transferred pursuant to under
subsection (1) after distributions under subdivisions (a) and (b)
shall be distributed to each county in the following amounts:
(i) The amount of money available to be distributed under this
subdivision multiplied by the percentage of collections in the
preceding
state fiscal year under the convention facility
promotion
tax act section 1207 of the Michigan liquor control
code
of 1998, 1998 PA 58, MCL 436.2207, from licensees in counties in
which convention hotels are not located shall be distributed to
each county in which convention hotels are not located in the same
proportion
that the amount of tax collected pursuant to the
convention
facility promotion tax act section 1207 of the Michigan
liquor control code of 1998, 1998 PA 58, MCL 436.2207, in the
preceding state fiscal year from licensees in that county bears to
the
total tax collections from the convention facility promotion
tax
act section 1207 of the Michigan liquor control code of 1998,
1998 PA 58, MCL 436.2207, in the preceding state fiscal year from
all counties in which convention hotels are not located.
(ii) The amount of money available to be distributed under this
subdivision multiplied by the percentage of collections in the
preceding
state fiscal year under the convention facility
promotion
tax act section 1207 of the Michigan liquor control
code
of 1998, 1998 PA 58, MCL 436.2207, from licensees in counties in
which convention hotels are located shall be distributed to each
county in which convention hotels are located in the same
proportion
that the amount of tax collected pursuant to the
convention
facility promotion tax act section 1207 of the Michigan
liquor control code of 1998, 1998 PA 58, MCL 436.2207, in the
preceding state fiscal year from licensees in that county bears to
the
total tax collections from the convention facility promotion
tax
act section 1207 of the Michigan liquor control code of 1998,
1998 PA 58, MCL 436.2207, in the preceding state fiscal year from
all counties in which convention hotels are located. However, in
the calculation of the proportion represented by a county's share
of distributions under this subparagraph, the amount of the tax
collected from licensees in the qualified local governmental unit
that received distributions under section 9 in the last state
fiscal year shall not be included.
(3) A distribution to a county pursuant to this section shall
be included for purposes of the calculations required to be made by
section
24e of the general property tax act, Act No. 206 of the
Public
Acts of 1893, being section 211.24e of the Michigan Compiled
Laws
1893 PA 206, MCL 211.24e. If
the governing body of a taxing
unit approves the additional millage rate under section 24e of the
general
property tax act, Act No. 206 of the Public Acts of 1893
1893 PA 206, MCL 211.24e, which is due to distributions pursuant to
this
section, then an amount equal to 50% the following percentage
of
the distribution under this section shall may be
used for
substance
abuse treatment within the taxing unit:
.
(a) For a county in the Upper Peninsula, 40%.
(b) For a county in the Lower Peninsula, 25%.