SENATE BILL No. 839

 

 

September 17, 2009, Introduced by Senator CHERRY and referred to the Committee on Finance.

 

 

 

     A bill to levy an excise tax on the wholesale distribution of

 

bottled water; to provide for the levy, collection, and

 

administration of the excise tax; to provide certain reporting

 

requirements; and to provide for the distribution of the excise

 

tax.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 1. This act shall be known and may be cited as the

 

"wholesale bottled water excise tax act".

 

     Sec. 2. As used in this act:

 

     (a) "Bottled water wholesaler" means a person engaged in the

 

business of the wholesale distribution of bottled water for retail


 

sale.

 

     (b) "Bottled water excise tax" means the excise tax imposed

 

under section 3.

 

     (c) "Department" means the department of treasury.

 

     (d) "Person" means an individual, partnership, corporation,

 

association, governmental entity, or other legal entity.

 

     Sec. 3. (1) The bottled water excise tax is levied on each

 

bottled water wholesaler engaged in the business of wholesale

 

distribution of bottled water for retail sale in this state.

 

     (2) The bottled water excise tax is imposed at a rate of 1

 

cent per bottle or other container.

 

     Sec. 4. (1) Each bottled water wholesaler shall prepare and

 

submit to the department a report on or before the twenty-fifth day

 

of each month in the form and manner required by the department,

 

showing the total number of water bottles or other containers

 

distributed for retail sale during the preceding month and other

 

information required by the department.

 

     (2) The bottled water excise tax shall be paid each month to

 

the department at the same time the report is submitted.

 

     Sec. 5. Each bottled water wholesaler shall prepare, keep, and

 

preserve a full and complete record of all bottled water

 

distributed in this state, and that record shall be open at all

 

times to the inspection of the state tax commission.

 

     Sec. 6. (1) The bottled water excise tax imposed by this act

 

shall be administered by the department of treasury, under 1941 PA

 

122, MCL 205.1 to 205.31, and this act. In case of conflict between

 

1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of


 

this act shall prevail.

 

     (2) The department may promulgate rules to implement this act

 

pursuant to the administrative procedures act of 1969, 1969 PA 306,

 

MCL 24.201 to 24.328.

 

     Sec. 7. All taxes, penalties, or costs paid to the department

 

under this act shall be paid into the state treasury and shall be

 

credited to the general fund of the state.