reglab/housing_qa huggingface dataset:
MI Comp L § 141.606 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.606 - Definitions; E, F.

141.606 Definitions; E, F. Sec. 6.  (1) "Employee" means a person from whom an employer is required to withhold for either federal income or federal social security taxes.  (2) "Employer" means an individual, partnership, association, corporation, nonprofit organization, governmental body or unit or agency including the state, or any other entity whether or not taxable under this ordinance, that employs 1 or more persons on a salary, bonus, wage, commission or other basis, whether or not the employer is in a business.  (3) "Federal internal revenue code" means the internal revenue code of the United States in effect on the last day of the taxpayer's tax year.  (4) "Financial institution" means a bank, industrial bank, trust company, building and loan or savings and loan association, credit union, safety and collateral deposit company, regulated investment company as defined in section 851 and the following sections of the federal internal revenue code, under whatever authority organized, and any other association, joint stock company or corporation at least 90% of whose assets consist of intangible personal property and at least 90% of whose gross income consists of dividends or interest or other charges resulting from the use of money or credit. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1971, Act 169, Imd. Eff. Dec. 2, 1971
MI Comp L § 141.607 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.607 - Definitions; F to N.

141.607 Definitions; F to N. Sec. 7.  (1) "Fiscal year" means an accounting period of 12 months ending on any day other than December 31. Only fiscal years accepted by the internal revenue service for federal income tax purposes may be used for city tax purposes.  (2) "Net profits" means the net gain from the operation of a business, profession or enterprise, after provision for all costs and expenses incurred in the conduct thereof, determined on either a cash or accrual method, on the same basis as provided for in the federal internal revenue code for federal income tax purposes, excluding items exempted under this ordinance, but without deduction of federal and city taxes based on income and without deduction of net operating loss carry-over or capital loss carry-over sustained prior to the effective date of this tax, except that net operating losses and capital losses sustained after the effective date of this tax may be carried over to the same extent and on the same basis as under the federal internal revenue code but shall not be carried back to prior years. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1971, Act 169, Imd. Eff. Dec. 2, 1971
MI Comp L § 141.608 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.608 - Definitions; N to P.

141.608 Definitions; N to P. Sec. 8.  (1) "Nonresident" means an individual domiciled outside the city.  (2) "Person" means a natural person, partnership, fiduciary, association, corporation or other entity. When used in any provision imposing a criminal penalty, "person" as applied to an association means the parties or members thereof, and as applied to a corporation, the officers thereof.  (3) "Predominant place of employment" means that city imposing a tax under a uniform city income tax ordinance other than the city of residence, in which the employee estimates he will earn the greatest percentage of his compensation from the employer, which percentage is 25% or more. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.609 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.609 - Definitions; R to T.

141.609 Definitions; R to T. Sec. 9.  (1) "Resident" means an individual domiciled in the city. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment, to which, whenever absent therefrom, he intends to return, and domicile continues until another permanent establishment is established. If an individual, during the taxable year, being a resident becomes a nonresident or vice versa, taxable income shall be determined separately for income in each status.  (2) "Taxable year" means the calendar year, or the fiscal year, used as the basis on which net profits and other income subject to tax under this ordinance are to be computed, and in case of a return for a fractional part of a year, the period for which the return is required to be made.  (3) "Taxpayer" means a person required under this ordinance to file a return or to pay a tax. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.611 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.611 - Excise Tax on Incomes; Rates.

141.611 Excise tax on incomes; rates. Sec. 11.  Subject to the exclusions, adjustments, exemptions, and deductions herein provided, an annual tax of 1% on corporations and resident individuals and of 1/2% on nonresident individuals for general revenue purposes and the purposes provided for in sections 11a and 11b is hereby imposed as an excise on income earned and received on and after the effective date of this ordinance. However, if the governing body of the city adopts a resolution to impose the tax at a lower rate, the tax is hereby imposed at that lower rate. If the tax is imposed at a lower rate, the rate on nonresident individuals shall not exceed 1/2 of the rate on corporations and resident individuals. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1992, Act 276, Imd. Eff. Dec. 18, 1992 ;-- Am. 1993, Act 125, Eff. Jan. 1, 1994 ;-- Am. 1995, Act 233, Imd. Eff. Dec. 19, 1995
MI Comp L § 141.611a (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.611a - Ordinance, Resolution, or Agreement to Dedicate and Transfer Funds; Purposes; Commencement; Amount; Definitions.

141.611a Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions. Sec. 11a.  (1) For the 1993 tax year and each tax year after 1993, a city that is a qualified local unit of government, as defined by the federal facility development act, may adopt an ordinance or resolution, or may enter into an agreement with a qualified local unit of government other than the city, to dedicate and transfer funds in an amount determined pursuant to subsection (3) solely and to the extent necessary for the purposes authorized for use of the federal facility development fund created by the federal facility development act.  (2) When a city adopts an ordinance or resolution or enters into an agreement pursuant to subsection (1), the use or transfer of any funds dedicated or to be transferred shall commence and continue until any bonds, obligations, or other evidences of indebtedness for which the funds are pledged are fully paid.  (3) The amount dedicated or to be transferred by a city each year pursuant to subsection (1) shall equal the amount of withheld tax remitted by a qualified employer pursuant to section 60, as reconciled pursuant to section 61, for all qualified employees.  (4) As used in this section:  (a) "Qualified employee" means a person who meets both of the following criteria:  (i) Is employed by a qualified employer.  (ii) His or her principal workplace is a qualified facility.  (b) "Qualified employer" means the federal government.  (c) "Qualified facility" and "qualified local unit of government" mean those terms as defined in the federal facility development act. History: Add. 1992, Act 276, Imd. Eff. Dec. 18, 1992
MI Comp L § 141.611b (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.611b - City as Qualified Local Unit of Government; Dedication and Transfer of Funds; Purposes; Use of Federal Data Facility Fund; Amount; Definitions.

141.611b City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions.  Sec. 11b.  (1) A city that is a qualified local unit of government, as defined by the federal data facility act, may adopt an ordinance or resolution, or may enter into an agreement with a qualified local unit of government other than the city, to dedicate and transfer funds in the 1994 through 2003 tax years in an amount determined pursuant to subsection (3) solely and to the extent necessary for the purposes authorized for the use of the federal data facility fund created by the federal data facility act.  (2) If a city adopts an ordinance or resolution or enters into an agreement pursuant to subsection (1), the use or transfer of any funds dedicated or to be transferred shall commence and continue until any bonds, obligations, or other evidences of indebtedness for which the funds are pledged are fully paid or the authorized purpose is otherwise completed but not after the 2003 tax year.  (3) The amount dedicated or to be transferred by a city each year pursuant to subsection (1) shall equal the amount of withheld tax remitted by a qualified employer pursuant to section 60, as reconciled pursuant to section 61, for all qualified employees.  (4) As used in this section:  (a) "Qualified employee" means a person who meets both of the following criteria:  (i) Is employed by a qualified employer.  (ii) His or her principal workplace is a qualified facility.  (b) "Qualified employer" means the federal government.  (c) "Qualified facility" and "qualified local unit of government" mean those terms as defined in the federal data facility act. History: Add. 1993, Act 125, Eff. Jan. 1, 1994
MI Comp L § 141.612 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.612 - Excise Tax on Incomes; Application to Resident Individuals.

141.612 Excise tax on incomes; application to resident individuals. Sec. 12.  The tax shall apply on the following types of income of a resident individual to the same extent and on the same basis that the income is subject to taxation under the federal internal revenue code:  (a) On a salary, bonus, wage, commission and other compensation.  (b) On a distributive share of the net profits of a resident owner of an unincorporated business, profession, enterprise, undertaking or other activity, as a result of work done, services rendered and other business activities wherever conducted.  (c) On dividends, interest, capital gains less capital losses, income from estates and trusts and net profits from rentals of real and tangible personal property.  (d) On other income of a resident individual. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.613 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.613 - Types of Nonresident Income to Which Tax Applicable; Extent and Basis of Tax.

141.613 Types of nonresident income to which tax applicable; extent and basis of tax. Sec. 13.  The tax shall apply on the following types of income of a nonresident individual to the same extent and on the same basis that the income is subject to taxation under the federal internal revenue code:  (a) On a salary, bonus, wage, commission, and other compensation for services rendered as an employee for work done or services performed in the city. Income that the nonresident taxpayer receives as the result of disability and after exhausting all vacation pay, holiday pay, and sick pay is not compensation for services rendered as an employee for work done or services performed in the city. Vacation pay, holiday pay, sick pay and a bonus paid by the employer are considered to have the same tax situs as the work assignment or work location and are taxable on the same ratio as the normal earnings of the employee for work actually done or services actually performed.  (b) On a distributive share of the net profits of a nonresident owner of an unincorporated business, profession, enterprise, undertaking, or other activity, as a result of work done, services rendered, and other business activities conducted in the city.  (c) On capital gains less capital losses from sales of, and on the net profits from rentals of, real and tangible personal property, if the capital gains arise from property located in the city. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1988, Act 216, Imd. Eff. July 1, 1988
MI Comp L § 141.614 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.614 - Excise Tax on Incomes; Taxable Net Profits of a Corporation, Definition.

141.614 Excise tax on incomes; taxable net profits of a corporation, definition. Sec. 14.  The tax shall apply on the taxable net profits of a corporation doing business in the city, being levied on such part of the taxable net profits as is earned by the corporation as a result of work done, services rendered and other business activities conducted in the city, as determined in accordance with this ordinance. "Taxable net profits of a corporation" means federal taxable income as defined in section 63 of the federal internal revenue code but taking into consideration all exclusions and adjustments provided in this ordinance. No deduction shall be allowed for:  (a) Net operating losses and net capital losses sustained prior to the effective date of the tax.  (b) The city income tax imposed by this ordinance.  A corporation may deduct income, war profits and excess profits taxes, imposed by a foreign country or possession of the United States, allocable to income included in taxable net income, any part of which would be allowable as a deduction in determining federal taxable income under the applicable provisions of the federal internal revenue code. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.615 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.615 - Excise Tax on Incomes; Unincorporated Business, Profession; Sole Proprietorship, Partnership.

141.615 Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership. Sec. 15.  An unincorporated business, profession or other activity conducted by 1 or more persons subject to the tax as either a sole proprietorship or partnership shall not be taxable as such. The persons carrying on the unincorporated business, profession or other activity are liable for income tax only in their separate and individual capacities and on the following bases:  (a) A resident proprietor or partner is taxable upon his entire distributive share of the net profits of the activity regardless of where the activity is conducted.  (b) A nonresident proprietor or partner is taxable only upon his distributive share of the portion of the net profits of the activity which is attributable to the city under the allocation methods provided in this ordinance.  (c) In the hands of a proprietor or partner of an unincorporated activity, the character of any item of income taxable under this ordinance is determined as if such item were realized by the individual proprietor or partner directly from the source from which it is realized by the unincorporated activity. In computing his taxable income for a taxable year, a person who is required to file a return shall include therein his taxable distributive share of the net profits for any partnership year ending within or with his taxable year. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.616 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.616 - Unincorporated Business, Profession, or Activity; Return.

141.616 Unincorporated business, profession, or activity; return. Sec. 16.  An unincorporated business, profession or other activity owned by 2 or more persons shall file an annual information return setting forth:  (a) The entire net profit for the period covered by the return and the taxable portion of the net profit attributable to the city.  (b) The names and addresses of the owners of the unincorporated activity and each owner's taxable distributive share of the total net profit and each nonresident owner's share of the taxable net profit attributable to the city. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.617 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.617 - Unincorporated Business, Profession, or Activity; Election to Pay Tax.

141.617 Unincorporated business, profession, or activity; election to pay tax. Sec. 17.  At the election of an unincorporated business, profession or other activity, the entity, on behalf of the owners, may compute and pay the tax due with respect to each owner's share of the net profit of the activity after giving effect to exemptions to which each owner is entitled. This election is available to all unincorporated business entities having 2 or more owners regardless of the residence of the owners. The tax thus paid by the entity shall constitute all tax due with respect to each owner's distributive share of the net profits of the unincorporated business, profession or other activity.  If the unincorporated business, profession or other activity elects under this section to file a return and pay the tax on behalf of its owners, the election and filing are deemed to meet the requirements of this ordinance for the filing of a return for each owner who has no other income subject to the tax. However, a return is required from any such owner having taxable income other than his distributive share of the net profits of the entity. In such case the entire income subject to the tax shall be included in the return and credit taken thereon for the tax paid in his behalf by the unincorporated activity.  If the unincorporated business, profession or other activity elects to pay the tax on behalf of the owners, then the unincorporated business, profession or other activity assumes the status of a taxpayer and is liable to interest and penalty if payment is not made by the due date, in accordance with the calendar or fiscal year used by the unincorporated business, profession or other activity. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.618 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.618 - Partial Business Activity in City; Apportionment of Net Profit.

141.618 Partial business activity in city; apportionment of net profit. Sec. 18.  When the entire net profit of a business subject to the tax is not derived from business activities exclusively within the city, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the city, shall be determined under either section 19, sections 20 to 24, or section 25. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969
MI Comp L § 141.619 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.619 - Partial Business Activity in City; Separate Accounting Method.

141.619 Partial business activity in city; separate accounting method. Sec. 19.  The taxpayer may petition for and the administrator may grant approval of, or the administrator may require, the separate accounting method. If such method is petitioned for the administrator may require a statement, explaining the manner in which the apportionment will be made, in sufficient detail to determine whether the net profits attributable to the city will be apportioned with reasonable accuracy.  History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969
MI Comp L § 141.620 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.620 - Partial Business Activity in City; Business Allocation Percentage Method.

141.620 Partial business activity in city; business allocation percentage method. Sec. 20.  The business allocation percentage method shall be used if such taxpayer is not granted approval to use the separate accounting method of allocation. The entire net profits of such taxpayer earned as a result of work done, services rendered or other business activity conducted in the city shall be ascertained by determining the total "in-city" percentages of property, payroll and sales. "In-city" percentages of property, payrolls and sales, separately computed, shall be determined in accordance with sections 21 to 24. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969
MI Comp L § 141.621 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.621 - Partial Business Activity in City; Percentage of Average Net Book Value; Gross Rental Value of Real Property.

141.621 Partial business activity in city; percentage of average net book value; gross rental value of real property. Sec. 21.  First, the taxpayer shall ascertain the percentage which the average net book value, of the tangible personal property owned and the real property, including leasehold improvements, owned or used by it in the business and situated within the city during the taxable period, is of the average net book value of all of such property, including leasehold improvements, owned or used by the taxpayer in the business during the same period wherever situated. Real property shall include real property rented or leased by the taxpayer and the value of such property shall be deemed to be 8 times the annual gross rental thereon. "Gross rental of real property" means the actual sum of money or other consideration payable, directly or indirectly, by the taxpayer for the use or possession of real property and includes but is not limited to:  (a) An amount payable for the use or possession of real property or any part thereof, whether designated as a fixed sum of money or as a percentage of sales, profits or otherwise.  (b) An amount payable as additional rent or in lieu of rent such as interest, taxes, insurance, repairs or other amount required to be paid by the terms of a lease or other arrangement. History: 1964, Act 284, Imd. Eff. June 12, 1964