HOUSE BILL No. 5769

 

September 9, 2014, Introduced by Rep. Howrylak and referred to the Committee on Local Government.

 

     A bill to amend 1964 PA 284, entitled

 

"City income tax act,"

 

by amending section 71 (MCL 141.671), as amended by 1996 PA 478.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 71. (1) The administrator may adopt, amend, and repeal

 

rules and regulations relating to the administration and

 

enforcement of this ordinance subject to the approval of the city

 

governing body. The Before January 1, 2015, the rules and

 

regulations, amendments, and repeals, after approval by the city

 

governing body, shall become effective when published in the

 

official newspaper of the city. Beginning January 1, 2015, the

 

rules, regulations, amendments, and repeals, after approval by the

 

city governing body, become effective upon tier C public notice

 

being provided as set forth in the local government public notice

 

act. In addition, if the city governing body has a website, the


 

rules, regulations, and amendments shall remain posted on that

 

website indefinitely after Tier C public notice has been provided.

 

     (2) The administrator shall enforce this ordinance and the

 

rules and regulations approved as provided in subsection (1). The

 

administrator or the department shall prepare, adopt, and make

 

available to taxpayers, employers, and other persons all forms

 

necessary for compliance with this ordinance.

 

     (3) For tax years before the 1997 tax year and for tax years

 

after the 1996 tax year and for which a city has not entered into

 

an agreement pursuant to section 9 of chapter 1, the city treasurer

 

shall collect all taxes and payments due under this ordinance and

 

deposit them in a designated city depository. For tax years after

 

the 1996 tax year and for which a city has entered into an

 

agreement pursuant to section 9 of chapter 1, the department shall

 

collect taxes and payments due under this ordinance and deposit

 

them in the city income tax trust fund established in section 5 of

 

chapter 1.

 

     Enacting section 1. This amendatory act does not take effect

 

unless House Bill No. 5560 of the 97th Legislature is enacted into

 

law.