November 29, 2007, Introduced by Senator GILBERT and referred to the Committee on Finance.
A bill to amend 1991 PA 180, entitled
"An act to assist in the financing of stadia or convention
facilities; to permit eligible municipalities to impose and collect
an excise tax on businesses engaged in the preparation and delivery
of food and beverages for immediate consumption, in leasing or
renting motor vehicles in the eligible municipality, and in
providing accommodations for dwelling, lodging, or sleeping
purposes; to limit the rate of that excise tax; to authorize voter
approval in a single ballot question of the excise tax authorized
by this act and of certain purposes for which the excise tax is
imposed; to provide for the establishment of procedures for the
collection, administration, and enforcement of the excise tax; to
prescribe the powers and duties of certain state departments and
state and local officials; to provide for the disposition and
transmittal of the revenues from the tax for stadia or convention
facility development and other purposes and authorize the pledge of
those revenues; to authorize the appointment of employees and
officials of a local governmental unit to an authority to which
revenues from the tax may be pledged; to prescribe penalties and
provide remedies; and to repeal certain acts and parts of acts,"
by amending section 1 (MCL 207.751).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. As used in this act:
(a) "Accommodations" means the room or other space provided
for sleeping, including furnishings and other accessories in the
room but not including the provision of food, beverages, telephone
services, television or movie services, or other similar services,
in a facility that is not a hospital, nursing home, emergency
shelter, community mental health or community substance abuse
treatment facility, or campground.
(b) "Chief executive officer" means for a county the county
executive of a county or, if the county does not have an elected
county executive, the chairperson of the county board of
commissioners and for a city, the mayor.
(c) "Convention facility" means a convention exhibition
facility, including meeting rooms and necessary sites, related
parking lots or structures, and appurtenant properties and
facilities, if the facility itself contains not less than 50,000
square feet of exhibition space and if the eligible municipality is
a county, the facility is located within the boundaries of the most
populous city in the county.
(d) "Eligible county" means a county with a population of
1,500,000 or more persons that adopts or has adopted a charter
under
Act No. 293 of the Public Acts of 1966, being sections 45.501
to
45.521 of the Michigan Compiled Laws 1966 PA 293, MCL 45.501 to
45.521, and that intends to impose the tax authorized by this act
for purposes related to a stadium as defined under subdivision
(i)(i).
(e) "Eligible municipality" means any of the following:
(i) An eligible county that intends to impose a tax under this
act for purposes related to a stadium as defined under subdivision
(i)(i).
(ii) A county that is not a charter county that has a
population of more than 500,000 and contains a city with a
population of 180,000 or more persons, or the most populous city in
that county if either intends to impose a tax under this act for
purposes related to a stadium as defined under subdivision (i)(ii)
or a convention facility.
(iii) A county with a population of less than 200,000 that
contains a city with a population of more than 40,000 but less than
50,000, or the most populous city in that county if either intends
to impose a tax under this act for purposes related to a stadium as
defined under subdivision (i)(ii) or a convention facility.
(iv) A county with a population of less than 300,000 with a
city with a population of more than 100,000 persons, or the most
populous city within that county if either intends to impose a tax
under this act for purposes related to a stadium as defined under
subdivision (i)(ii) or a convention facility.
(v) A county with a population of more than 250,000 with an
optional unified form of government or a city within that county
that levies a city income tax if either intends to impose a tax
under this act for purposes related to a stadium as defined under
subdivision (i)(ii) or a convention facility.
(f) "Gross receipts" means that term as defined in section 7
of
the single business tax act, Act No. 228 of the Public Acts of
1975,
being section 208.7 of the Michigan Compiled Laws 1975 PA
228, MCL 208.7, or section 111 of the Michigan business tax act,
2007
PA 36, MCL 208.1111. Gross receipts does
do not include any
amount received as reimbursement of sales tax or as charges for use
tax.
(g) "Motor vehicle" means a motor vehicle subject to
registration and certificate of title under section 216 of the
Michigan vehicle code, Act No. 300 of the Public Acts of
1949,
being
section 257.216 of the Michigan Compiled Laws 1949 PA 300,
MCL 257.216, that is designed and intended to be used primarily in
the transportation of passengers. Motor vehicle does not include a
road tractor, school bus, special mobile equipment, tank vehicle,
truck tractor, implement of husbandry, or farm tractor as these
terms
are defined by Act No. 300 of the Public Acts of 1949, being
sections
257.1 to 257.923 of the Michigan Compiled Laws the
Michigan vehicle code, 1949 PA 300, MCL 257.1 to 257.923.
(h) "Person" means an individual, partnership, corporation,
association, or other legal entity.
(i) "Stadium" means a facility, including necessary sites,
related parking lots or structures, and appurtenant properties and
facilities, that is intended to provide space for any of the
following:
(i) A professional baseball franchise, if the facility itself
contains not less than 25,000 seats and is located in the downtown
area of the most populous city in the eligible county.
(ii) Professional sports or entertainment, if the facility
itself contains not less than 3,000 seats, is not a facility as
defined by subparagraph (i).
(j) "Transient guest" means a person who occupies an
accommodation for less than 30 consecutive days.