reglab/housing_qa huggingface dataset:
MI Comp L § 125.4915 (2021)
2021 Michigan Compiled Laws|Chapter 125 - Planning, Housing, and Zoning|Act 57 of 2018 - Recodified Tax Increment Financing Act (125.4101 - 125.4915)|57-2018-9 - Part 9 Reporting Requirements (125.4901...125.4915)|Section 125.4915 - Enforcement of Act.

125.4915 Enforcement of act.Sec. 915.  (1) The department of treasury may institute proceedings to compel enforcement of this act and shall send written notification to an authority that fails to comply with this act, to each taxing jurisdiction that has tax increment revenues captured by the authority, and to the governing body of the municipality that established the authority of a violation of any provision of this act. The written notification shall specifically detail the authority's noncompliance with this act.  (2) If the department of treasury notifies an authority in writing that the authority failed to comply with any provision of this act, and after 60 days following receipt of that notice the authority does not comply, that authority shall not capture any tax increment revenues that are in excess of amounts necessary to pay bonded indebtedness and other obligations for the period of noncompliance. During the period of noncompliance, an authority cannot amend or approve a tax increment financing plan. However, if the period of noncompliance exceeds 2 consecutive years, that authority shall not capture any tax increment revenues that are in excess of amounts necessary to pay bonded indebtedness and other obligations without a resolution of authorization of the municipality that created the authority and each taxing jurisdiction whose ad valorem taxes are subject to capture by the authority. Any excess funds captured shall be returned to the taxing jurisdiction from which they were captured as follows:  (a) For part 2, as provided in section 215(2).  (b) For part 3, as provided in section 314(2).  (c) For part 4, as provided in section 413(2).  (d) For part 5, as provided in section 523(7).  (e) For part 6, as provided in section 619(2).  (f) For part 7, as provided in section 716(2).  (g) For part 8, as provided in section 815(2). History: 2018, Act 57, Eff. Jan. 1, 2019
MI Comp L § 141.501 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.501 - City Income Tax Act; Short Title.

141.501 City income tax act; short title. Sec. 1.  This act shall be known and may be cited as the "city income tax act". History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.502 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.502 - Income Tax; Prohibited to Villages; Uniform City Income Tax Ordinance; Prior Ordinance.

141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance. Sec. 2.  No village shall impose and collect any excise tax levied on or measured by income after January 1, 1964. Except as otherwise provided in this section, no city shall impose an excise tax levied on or measured by income until the lawful adoption by the city of the entire uniform city income tax ordinance as hereinafter set forth. No city shall impose and collect such an excise tax prior to January 1, 1965, except that a city which on January 1, 1964 had in effect a valid ordinance levying and imposing such an excise tax may continue to levy and impose the tax under such ordinance until the uniform city income tax ordinance becomes effective in such city, but in no case shall such ordinance or any other income tax ordinance, in effect in such city prior to the effective date of the uniform city income tax ordinance, continue in effect later than December 31, 1964. The enforcement, collection and refund provisions with respect to liabilities incurred under such prior income tax ordinance shall continue in effect for the period provided for in such prior ordinance. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.502a (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.502a - Imposition of Excise Tax; Condition.

141.502a Imposition of excise tax; condition.  Sec. 2a.  Beginning January 1, 1995, a city shall not impose an excise tax on income under this act unless at least 1 of the following applies:  (a) The city had in effect on January 1, 1995 an excise tax on income under this act.  (b) The imposition of an excise tax on income under this act is approved by the qualified and registered electors of the city. History: Add. 1995, Act 234, Imd. Eff. Dec. 19, 1995
MI Comp L § 141.503b (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.503b - Amending Ordinance to Increase Tax; Duration of Increase; Approval of Amendment; Applicability of Section.

141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section. Sec. 3b.  A city that levied the tax authorized by this act before the effective date of this section may amend the ordinance to increase the rate to an annual tax of not more than 1.4% on corporations and resident individuals and not more than 0.7% on nonresident individuals. The increase in the tax authorized by this section shall be levied for not longer than 13 years as provided in the ballot proposal submitted to the electors. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved before July 1, 1988 by a majority vote of the registered and qualified electors of that city voting on the proposition. This section applies only to a city that has a population of more than 50,000 and that, within 6 years before the approval of the amendment authorized by this section, annexes to the city an area containing more than 20 square miles. History: Add. 1987, Act 223, Imd. Eff. Dec. 28, 1987
MI Comp L § 141.503c (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.503c - Amendment to City Income Tax Ordinance.

141.503c Amendment to city income tax ordinance.Sec. 3c.  A city that levied the tax authorized by this act before March 30, 1989 may amend the ordinance to increase the rate to an annual tax of not more than 1-1/2% on corporations and resident individuals and not more than 3/4% on nonresident individuals, but not more than 1/2 of the tax rate imposed on resident individuals. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved by a majority of the qualified electors voting on the question. Before November 10, 1989, an amendment under this section shall not be placed before the voters for approval more than once in any 12-month period. This section applies only to a city with a population of more than 140,000 and less than 600,000 or a city with a population of more than 65,000 and less than 100,000 in a county with a population less than 300,000. History: Add. 1988, Act 520, Eff. Mar. 30, 1989 ;-- Am. 1998, Act 500, Eff. Jan. 12, 1999 ;-- Am. 2011, Act 56, Imd. Eff. June 10, 2011
MI Comp L § 141.503d (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.503d - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties.

141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties. Sec. 3d.  A petition under section 3, including the circulation and signing of the petition, is subject to section 488 of the Michigan election law, 1954 PA 116, MCL 168.488. A person who violates a provision of the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992, applicable to a petition described in this section is subject to the penalties prescribed for that violation in the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992. History: Add. 1998, Act 156, Eff. Mar. 23, 1999
MI Comp L § 141.504 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.504 - Rules Governing Form and Manner of Appeal From Final Determination; Time for Appeal; Hearing; Evidence; Notice of Hearing; Order; Copy of Order and Opinion.

141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion. Sec. 4.  The state commissioner of revenue shall promulgate uniform rules pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws, governing the form and manner of appeal from a final determination by a city affecting a taxpayer, employee, or other person and purporting to be made under or in administration of the uniform city income tax ordinance. The rules shall provide at least 30 days after notice of a final assessment, denial of claim for refund, special ruling, or rule of the city, in which the appeal may be filed. The rules shall provide to the taxpayer, employer, other person, or an authorized representative of the person and to the city an opportunity to present evidence and to examine witnesses relating to the matter under appeal. The hearing shall be held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the hearing shall be given in the manner required by Act No. 267 of the Public Acts of 1976. Promptly after completion of the hearing, the commissioner shall affirm, reverse, or modify by written order the action of the city which is the subject matter of the appeal, and shall furnish a copy of the order and opinion to the appellant and to the authorized official of the city. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1977, Act 175, Imd. Eff. Nov. 17, 1977
MI Comp L § 141.505 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.505 - Right of Appeal From Decision or Order; Establishment of City Income Tax Trust Fund; Payment of Recoveries as Result of Appeal; Compliance With Final Order.

141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order. Sec. 5.  (1) A person liable for the tax imposed by the ordinance set forth in and adopted pursuant to this act, a city that imposes a tax pursuant to the ordinance set forth in and adopted pursuant to this act or the department has the right of appeal from a decision or order made under this act as set forth in chapter 2.  (2) The city income tax trust fund is established in the department of treasury and all of the following apply to the fund:  (a) The state is prohibited from borrowing from the fund.  (b) The interest earned on the money in the fund shall remain in the fund.  (c) After an agreement entered into pursuant to section 9 is terminated, any liabilities that relate to that agreement shall be paid from the fund and if there are insufficient funds to pay those liabilities, the city that entered into the agreement shall be responsible for paying those liabilities.  (3) If a taxpayer or employer, as the result of an appeal under this act, is found entitled to recover any sum paid, the taxpayer or employer shall be paid from the general fund of the city except that if the city has entered into an agreement pursuant to section 9, the amount to be paid shall be paid by the state from the city income tax trust fund established in subsection (2). Only recoveries based on taxes payable for a tax year for which a city has entered into an agreement under section 9 shall be paid by the state from the city income tax trust fund. The city or the department shall promptly and uniformly comply with a final order upon appeal. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.505d (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.505d - Charge or Collection of City Income Tax by Department of Treasury; Limitation.

141.505d Charge or collection of city income tax by department of treasury; limitation. Sec. 5d.  The department of treasury shall not charge to or collect from a taxpayer any amount not otherwise authorized by law in conjunction with the collection of city income tax imposed under this act. History: Add. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.506 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.506 - Uniform City Income Tax Ordinance; Application; Voluntary Registration to Withhold.

141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.Sec. 6.  Except as otherwise provided in this section, the uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax provided for in this act. However, an employer located in this state that does not do business in or maintain an establishment in a city that has a population of more than 600,000 and that imposes an income tax pursuant to this act may voluntarily register to withhold taxes on compensation of certain employees in accordance with this act. If an employer voluntarily registers to withhold taxes pursuant to this section, the employer is required to withhold taxes from all employees who are residents of that city and to comply with sections 51 through 61 of chapter 2 and the alternative provisions of chapter 3. An employee who is a resident of that city is not permitted to opt out of the withholding requirements voluntarily imposed by his or her employer pursuant to this section. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 2018, Act 456, Imd. Eff. Dec. 21, 2018
MI Comp L § 141.507 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.507 - Uniform City Income Tax Ordinance; Form.

141.507 Uniform city income tax ordinance; form. Sec. 7.  The uniform city income tax ordinance is as set forth in chapter 2. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.508 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.508 - Imposition of City Income Tax Within Renaissance Zone; Amendment of City Income Tax Ordinance.

141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance. Sec. 8.  If a city or any part of a city that imposes a city income tax pursuant to this act is within the boundaries of a renaissance zone designated pursuant to the Michigan renaissance zone act, Act No. 376 of the Public Acts of 1996 , being sections 125.2681 to 125.2696 of the Michigan Compiled Laws, the city shall amend its city income tax ordinance to include section 35 of chapter 2. As used in this section, "renaissance zone" means that term as defined in Act No. 376 of the Public Acts of 1996.  History: Add. 1996, Act 442, Imd. Eff. Dec. 19, 1996 Compiler's Notes: Former MCL 141.508, which pertained to administering and collection of city income tax, was repealed by Act 149 of 1970, Imd. Eff. Aug. 1, 1970.
MI Comp L § 141.509 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-1 - Chapter 1 General Provisions (141.501...141.509)|Section 141.509 - Administration, Enforcement, and Collection of City Income Tax by Department of Treasury; Agreement; Disposition of Amounts Collected; Provisions.

141.509 Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions. Sec. 9.  (1) For the 1996 tax year and each year after 1996, a city that imposes a city income tax pursuant to this act may enter into an agreement with the department of treasury under which the department of treasury shall administer, enforce, and collect the city income tax on behalf of the city.  (2) City income taxes, interest, penalties, and collection fees collected under an agreement entered into pursuant to subsection (1) shall be kept in the city income tax trust fund and shall be paid to the city, except that an amount of the taxes collected as determined in the agreement may be retained by the department of treasury to cover the cost of collection and administration and that amount shall be deposited into the state general fund. The department of treasury shall not charge to or collect from a taxpayer any amount not otherwise authorized by law in conjunction with the collection of city income tax pursuant to an agreement entered into pursuant to this section.  (3) If the city enters into an agreement under subsection (1), the agreement shall include provisions that relate to all of the following:  (a) The development of and distribution of forms required by the agreement and the ordinance under chapter 2.  (b) The processing of all payments.  (c) Enforcement procedures.  (d) Administrative and legal costs.  (e) Data exchange.   (f) Transfer and payment of funds.  (g) Termination of the agreement by either party.  (h) Any additional provisions as appropriate. History: Add. 1996, Act 478, Eff. Jan. 1, 1996
MI Comp L § 141.601 (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 141.601 - Uniform City Income Tax Ordinance; Short Title.

141.601 Uniform city income tax ordinance; short title. Sec. 1.  This ordinance shall be known and may be cited as the "uniform city income tax ordinance". History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.602 (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 141.602 - Uniform City Income Tax Ordinance; Rules of Construction, Definitions.

141.602 Uniform city income tax ordinance; rules of construction, definitions. Sec. 2.  For the purposes of this ordinance, the words, terms and phrases set forth in sections 3 to 9 and their derivations have the meaning given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular number include the plural. "Shall" is always mandatory and not merely directory. "May" is always directory. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.603 (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 141.603 - Definitions; a to D.

141.603 Definitions; A to D. Sec. 3.  (1) "Administrator" means the official designated by the city to administer this ordinance or the duly authorized agent or representative of that official but does not mean the department of treasury.  (2) "Business" means an enterprise, activity, profession, or undertaking of any nature conducted or ordinarily conducted for profit or gain by any person, including the operation of an unrelated business by a charitable, religious, or educational organization.  (3) "Capital gains" and "capital losses" mean those terms as defined for federal income tax purposes.  (4) "Department" means the department of treasury for tax years after the 1996 tax year for which a city has entered into an agreement with the department of treasury pursuant to section 9 of chapter 1. Department includes a duly authorized agent or representative of the department. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.604 (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 141.604 - Definitions; C.

141.604 Definitions; C. Sec. 4.  (1) "City" means the city adopting the ordinance.  (2) "Compensation" means salary, pay or emolument given as compensation or wages for work done or services rendered, in cash or in kind, and includes but is not limited to the following: salaries, wages, bonuses, commissions, fees, tips, incentive payments, severance pay, vacation pay and sick pay.   (3) "Corporation" means a corporation or a joint stock association organized under the laws of the United States, this state, or any other state, territory, or foreign country or dependency. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.605 (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 141.605 - Definitions; D.

141.605 Definitions; D. Sec. 5.  "Doing business" means the conduct of any activity with the object of gain or benefit, except that it does not include:  (a) The solicitation of orders by a person or his representative in the city for sales of tangible personal property, which orders are sent outside the city for approval or rejection and, if approved, are filled by shipment or delivery from a point outside the city.  (b) The solicitation of orders by a person or his representative in the city in the name of or for the benefit of a prospective customer of a person, if orders by the customer to such person to enable the customer to fill orders resulting from the solicitation are orders described in paragraph (a).  (c) The mere storage of personal property in the city in a warehouse neither owned nor leased by the taxpayer. History: 1964, Act 284, Imd. Eff. June 12, 1964