January 25, 2005, Introduced by Senators JELINEK and BASHAM and referred to the Committee on Finance.
A bill to provide for the levy, collection, and administration
of an excise tax on the privilege of using certain nonbiodegradable
products; to provide for certain exemptions; to prescribe certain
powers and duties of certain state departments; and to provide for
the disbursement of certain tax proceeds.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"Michigan nonbiodegradable plastic shopping bag tax act".
Sec. 3. As used in this act:
(a) "Department" means the department of treasury.
(b) "Nonbiodegradable plastic shopping bag" means a plastic
shopping bag made of such materials that do not allow it to break
down into organic matter with no harmful effects on the
environment.
(c) "Person" means an individual, partnership, fiduciary,
association, limited liability company, corporation, or other legal
entity.
(d) "Retailer" means a person who operates a place of business
that offers consumer products for sale to the general public.
(e) "Specific tax" includes all taxes, interest, or penalties
levied under this act.
Sec. 5. There is levied upon and there shall be collected from
every retailer in this state a specific tax for the privilege of
using in this state a nonbiodegradable plastic shopping bag at a
rate equal to 2 cents per bag.
Sec. 7. All money received under the provisions of this act
shall be deposited in the general fund of this state and shall be
used only for 1 or more of the following:
(a) Public school operating purposes.
(b) Regional recycling operations.
Sec. 9. (1) The taxes imposed by this act shall be
administered by the department under 1941 PA 122, MCL 205.1 to
205.31, and this act. If 1941 PA 122, MCL 205.1 to 205.31, and this
act conflict, the provisions of this act apply.
(2) The state treasurer shall prescribe the forms necessary
for the administration of this act and may promulgate necessary
rules under the administrative procedures act of 1969, 1969 PA 306,
MCL 24.201 to 24.328.
Sec. 11. Every person required to pay a tax to the department
under this act shall file a return for the immediately preceding
month on a form prescribed by the department. The taxpayer shall
transmit the return together with a remittance for the amount of
the tax to the department on or before the twentieth day of each
month. Taxes imposed under this act accrue to this state on the
last day of each calendar month. To ensure payment or provide a
more efficient administration, the department may require and
prescribe the filing of returns and payment of the tax for other
than monthly periods.