reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.

141.1163 Imposition of city utility users tax; rate; measurement.
Sec. 3.
Subject to the exclusions, adjustments, and exemptions herein provided, a city utility users tax at the rate of ......% for general revenue purposes is hereby imposed on and shall be paid by the utility user. This tax shall be measured by the amounts paid, not including any existing or hereafter enacted taxes (including, but not limited to federal, state, city, and other local taxes, directly added to or directly passed on in the users' billing) paid by users for the public utility services as hereinafter provided, billed or ordinarily billable to locations within the taxing city:
(a) The tax shall be imposed on all intrastate telephone communication services, furnished by a public utility. The term "intrastate telephone communication services" shall not include any telephone service originating or terminating outside Michigan, telephone services by coin-operated installations, directory advertising proceeds, telephone services not taxable under section 4251 of Title 26 of the United States Code as of December 31, 1969, as amended, centrex and multi-line key switching systems, mobile telephone service, and any types of services or equipment, furnished by telephone companies subject to public utility regulation, during any period in which such services or equipment are in competition with services or equipment furnished by or available from persons other than telephone companies subject to public utility regulation.
(b) The tax shall be on all electrical energy and steam provided by a public utility or a resale customer. The term "electrical energy and steam provided" shall include amounts paid for metered energy and steam, and minimum charges for service, including user charges, service charges, demand charges, standby charges, and annual and monthly charges. The term shall not include electrical energy or steam sold to or exchanged with for resale by, another public utility, or used or consumed in the conduct of the business of an electric or steam public utility or a combination gas and electric utility.
(c) The tax shall be on all gas, natural or artificial provided by a public utility or a resale customer. The term "gas, natural or artificial provided" shall not include any gas sold for use in the generation of electrical energy by a public utility, any gas sold to or exchanged with for resale by, another gas public utility, or any gas used or consumed in the conduct of the business of a gas public utility or a combination gas and electric utility.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.

141.1164 Billing; tax as debt; delinquency; remittance; filing annual return.
Sec. 4.
(1) The taxes imposed under this ordinance shall be billed by the public utility or resale customer as provided in section 3 herein, and they may imprint upon the face of the bill the amount of the tax and the name of the taxing city, commencing with the first regular billing period applicable to that person which starts on or after the date this ordinance is made operative for the taxing city, and shall be paid by the user along with the amounts billed for public utility services furnished.
(2) Any tax required to be paid by a user under this ordinance shall be deemed a debt owed by the user to the taxing city, and deemed delinquent from the time due until paid.
(3) Subject to extensions which may be granted for good cause shown, and to a utility collection fee of 1% of the tax amounts involved, all tax amounts under this ordinance billed by the public utility or resale customer in a given month shall be remitted to the taxing city on or before the last day of the following month, along with a return in such form as may be prescribed by the taxing city, showing such information as may be necessary for the proper administration of this ordinance provided that tax amounts based on billings shall be subject to adjustment for tax moneys not actually collected by the public utility or resale customer. Any such tax amounts not so remitted shall be deemed delinquent. An annual return for each year shall be filed by the public utility and resale customer on or before the end of the fourth month following the end of the tax year.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1165 - Rules Relating to Administration and Enforcement; Adoption, Amendment, and Repeal; Collection and Disposition of Taxes and Payments; Special Ruling; Examination of Books, Papers, and Records.

141.1165 Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records.
Sec. 5.
(1) The administrator may adopt, amend and repeal rules relating to the administration and enforcement of this ordinance, but not in conflict with the ordinance, subject to the approval of the city governing body. The rules, amendments and repeals, after approval by the city governing body, shall become effective upon being published in the official newspaper of the city.
(2) The administrator shall enforce this ordinance and the rules. The administrator shall prepare, adopt and make available to taxpayers and other persons all forms necessary for compliance with this ordinance.
(3) The city treasurer shall collect all taxes and payments due under this ordinance and deposit them in a designated city depository.
(4) A taxpayer, public utility, or resale customer desiring a special ruling on a matter pertaining to this ordinance or rules shall submit in writing to the administrator all the facts involved and the ruling sought. A taxpayer, public utility, or resale customer, aggrieved by a special ruling may appeal as provided in section 14.
(5) The administrator or his or her duly authorized agent may examine the books, papers and records of any person, public utility, resale customer, taxpayer or his or her agent or representative, for the purpose of verifying the accuracy and completeness of a return filed, or, if no return was filed, to ascertain the tax, penalties or interest due under this ordinance.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1166 - Confidentiality; Violation; Penalties.

141.1166 Confidentiality; violation; penalties.
Sec. 6.
(1) Information gained by the administrator, or any other city official, agent, or employee as a result of a return, investigation, hearing or verification required or authorized by this ordinance is confidential, except for official purposes in connection with the administration of the ordinance and except in accordance with a proper judicial order.
(2) Any person who divulges this confidential information, except for official purposes, is guilty of a violation of this ordinance and subject to a fine not exceeding $500.00 or imprisonment for a period not exceeding 90 days, or both, for each offense. In addition, an employee of the city who divulges this confidential information is subject to discharge for misconduct.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1167 - Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties.

141.1167 Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties.
Sec. 7.
(1) A person shall furnish, within 10 days following a request of the administrator or his or her duly authorized agent, the means, facilities, and opportunity for making such reasonable examinations and investigations as are authorized by this ordinance, and shall present himself or herself for examination under oath when so ordered by the administrator. The request or order of the administrator or his or her duly authorized agent may be made verbally unless the person requests that the request or order be addressed to him or her in writing.
(2) Refusal by any person to submit to such examination or investigation, when requested or ordered by the administrator, is a violation of this ordinance, punishable by such penalties as are provided in the ordinance.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.

141.1168 Delinquent tax amounts; interest and penalties.
Sec. 8.
(1) All delinquent tax amounts shall be subject to interest from the due date at the rate of 1/2 of 1% per month or fraction thereof until paid.
(2) A user failing to pay the tax, or any public utility or resale customer failing to remit moneys billed and due the city, when due, or file a return when due, is liable, in addition to the interest, to a penalty of 1% of the amount of the unpaid tax, or moneys unremitted, for each month or fraction thereof, not to exceed a total penalty of 25% of the unpaid tax. The administrator may abate the penalty or a part thereof for just cause. If the total interest or interest and penalty to be assessed is less than $2.00, the administrator, in lieu thereof, may assess a penalty in the amount of $2.00. Interest, interest and penalty, or the minimum charge shall be computed separately for each month or billing period.
(3) Interest and penalties applicable to users shall not be subject to public utility or resale customer billing procedures but shall be recovered only by the taxing city directly from users.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1169 - Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest.

141.1169 Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest.
Sec. 9.
(1) If the administrator determines that a user has failed to pay the full amount of the tax due under this ordinance, the administrator may, or if he or she determines that a public utility or resale customer has failed to remit the amount of tax moneys received from users, and due the city, the administrator shall issue a proposed assessment showing the amount due and unpaid, together with interest and penalties that may have accrued thereon. The proposed assessment shall be served upon the user, public utility, or resale customer in person, or by mailing by registered or certified mail to his or her last known address. Proof of mailing the proposed assessment is prima facie evidence of a receipt thereof by the addressee.
(2) A user, public utility, or resale customer has 30 days after receipt of a proposed assessment within which to file a written protest with the administrator, who shall then give the user, public utility, or resale customer or his or her duly authorized representative an opportunity to be heard and present evidence and arguments in his or her behalf.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.

141.1170 Hearing; final assessment; proof of mailing; effect of not filing protest.
Sec. 10.
(1) After the hearing the administrator shall issue a final assessment setting forth the total amount found due in the proposed assessment and any adjustment he or she may have made as a result of the protest. The final assessment shall be served in the same manner as a proposed assessment. Proof of mailing of the final assessment is prima facie evidence of a receipt thereof by the addressee.
(2) If a protest is not filed in respect to a proposed assessment, a user, public utility, or resale customer is deemed to have received a final assessment 30 days after receipt of the proposed assessment.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1171 - Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution.

141.1171 Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution.
Sec. 11.
If the public utility or resale customer determines and reports to the administrator that a utility user has refused to pay the tax due, the public utility or resale customer is relieved of the obligation to rebill the tax amount involved. In this event the administrator may, but is not required to, issue a proposed assessment or a final assessment against the user. The administrator may issue a 10-day demand for payment and if no payment or satisfactory evidence of payment is made in the 10 days he or she may thereafter recover the tax with interest and penalties thereon in the name of the city in any court of record as other debts are recoverable, or prosecute for violation of this ordinance under section 17, or both.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1172 - Additional Assessment.

141.1172 Additional assessment.
Sec. 12.
Except in case of fraud, failure to file a return, or omission of substantial portions of tax due on a return, an additional assessment shall not be made after 3 years from the date the return was due, including extensions thereof, or the tax was paid, whichever is later.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.

141.1173 Claim for refund; time; denial; appeal; payment of tax deficiency.
Sec. 13.
(1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 3 years from the date the payment was made to the city or the annual return was due, including extensions thereof, whichever is later. Upon denial of a refund, a taxpayer may follow the procedure for appeal as provided in section 14.
(2) A tax deficiency as finally determined and interest or penalties thereon shall be paid within 30 days after receipt of a final assessment where no appeal is made.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1174 - Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund.

141.1174 Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.
Sec. 14.
Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue in such form and manner as the commissioner shall prescribe. Within 30 days after a final order of the commissioner upon the appeal, such person shall pay the city the taxes, interest, and penalty found due to the city, and the city shall refund any amount found to have been overpaid.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1175 - Grievance; Judicial Determination.

141.1175 Grievance; judicial determination.
Sec. 15.
If a taxpayer, public utility, resale customer, person, or city is aggrieved by a decision of the state commissioner of revenue, the aggrieved party may bring an action within 90 days in the circuit court for the county in which the taxing jurisdiction is located to obtain a judicial determination of the matter.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1176 - Payment of Recovery From General Fund.

141.1176 Payment of recovery from general fund.
Sec. 16.
If a person is found entitled by a decision on an appeal to recover any sum paid and no further appeal has been taken within the time limited, the sum shall be paid from the general fund of the city.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177) › 100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177) › Section 141.1177 - Violations; Penalties.

141.1177 Violations; penalties.
Sec. 17.
Each of the following violations of this ordinance is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days or both:
(a) Refusal or willful failure or neglect to file a return required by the ordinance.
(b) Refusal or willful failure or neglect to pay the tax, penalty, or interest imposed by the ordinance.
(c) Willful failure of a public utility or resale customer to remit to the city tax moneys received as required by the ordinance.
(d) Refusal to permit the city or an agent or employee appointed by the administrator in writing to examine the books, records, and papers of a person subject to the ordinance.
(e) Knowingly filing an incomplete, false, or fraudulent return or other tax document.
History:
1990, Act 100, Imd. Eff. June 13, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Repealed - Act 72 of 1990 - Local Government Fiscal Responsibility Act (141.1201 - 141.1291)

LOCAL GOVERNMENT FISCAL RESPONSIBILITY ACT
Act 72 of 1990
141.1201-141.1291 Repealed. 2012, Act 436, Eff. Mar. 28, 2013.
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 182 of 1990 - County Redistribution of Federal Payments (141.1301 - 141.1304) › Section 141.1301 - Definitions.

141.1301 Definitions.
Sec. 1.
As used in this act:
(a) "County payment program" means the program authorized under chapter 192, 35 Stat. 260, 16 U.S.C. 500, including the secure rural schools and community self-determination act of 2000.
(b) "Department" means the department of natural resources.
(c) "Director" means the director of the department.
(d) "Full payment amount" and "25-percent payment" mean those terms as defined in the secure rural schools and community self-determination act of 2000.
(e) "Local school district" means that term as defined in section 6 of the revised school code, 1976 PA 451, MCL 380.6.
(f) "National forest" means federally owned land for which money is paid to the state under the county payment program, as that land is situated on June 30 of the fiscal year for which the money is paid.
(g) "Secure rural schools and community self-determination act of 2000" means sections 1(a), 2, and 3 and titles I to IV of Public Law 106-393, 114 Stat. 1607, 16 U.S.C. 500 nt, as amended by section 751 of title VII of the agriculture, rural development, food and drug administration, and related agencies appropriations act, 2002, Public Law 107-76, 115 Stat. 739.
History:
1990, Act 182, Imd. Eff. July 18, 1990 ;-- Am. 2003, Act 6, Imd. Eff. May 9, 2003
Compiler's Notes:
For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 182 of 1990 - County Redistribution of Federal Payments (141.1301 - 141.1304) › Section 141.1302 - Redistribution of Federal Payments; Purposes; Ratio; Apportionment of Money Among Local School Districts and Townships.

141.1302 Redistribution of federal payments; purposes; ratio; apportionment of money among local school districts and townships.
Sec. 2.
A county that receives a payment under section 33 of title III of the Bankhead-Jones farm tenant act, 7 U.S.C. 1012, shall redistribute that payment in a ratio of 75% to local school districts for school purposes and 25% to townships for the improvement of county roads within those townships. The treasurer of the county shall apportion among the local school districts and townships, in an equitable manner consistent with criteria determined by resolution of the county board of commissioners, money redistributed under this section.
History:
1990, Act 182, Imd. Eff. July 18, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 182 of 1990 - County Redistribution of Federal Payments (141.1301 - 141.1304) › Section 141.1304 - Repeal of MCL 388.831 to 388.833.

141.1304 Repeal of MCL 388.831 to 388.833.
Sec. 4.
Act No. 37 of the Public Acts of 1933, being sections 388.831 to 388.833 of the Michigan Compiled Laws, is repealed.
History:
1990, Act 182, Imd. Eff. July 18, 1990
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1321 - Short Title.

141.1321 Short title.
Sec. 1.
This act shall be known and may be cited as the "convention and tourism promotion act".
History:
2007, Act 25, Imd. Eff. June 28, 2007
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1321a - Legislative Findings.

141.1321a Legislative findings.
Sec. 1a.
(1) The legislature finds all of the following:
(a) Tourism is a major source of employment, income, and tax revenues in this state, and the expansion of the tourism industry is vital to the growth of this state's economy.
(b) The tourism industry is important to this state, not only because of the number of people it serves and the vast human, financial, and physical resources it employs, but because of the benefits tourism and related activities confer on individuals and on society as a whole.
(c) State oversight and resources are needed to implement a coordinated and effective marketing program consistent with the master plan developed by this state to promote travel to, and within, this state under the Michigan tourism policy act, 1945 PA 106, MCL 2.101 to 2.103a, and to optimize the considerable investment of time, energy, capital, and resources being made by the tourism industry.
(d) This state can best undertake effective tourism marketing through the coordinated efforts of existing state government agencies in tourism promotion and private convention and tourism promotional bureaus who are better able than state agencies to market and promote their unique assessment districts, which will maximize the economic and employment benefits of the tourism industry to this state and its citizens.
(e) The coordinated efforts within this act to market and promote tourism represent a broader regulator scheme that does not impinge on an individual's First Amendment rights.
(2) Nothing in this act shall be construed to do 1 or more of the following:
(a) Restrain an owner or participant from communicating its own message or marketing plan.
(b) Require any owner or participant to adopt any actual or symbolic speech.
(c) Endorse or finance any political speech or ideological view.
History:
Add. 2018, Act 464, Eff. Mar. 29, 2019
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1324 - Marketing Program; Provisions.

141.1324 Marketing program; provisions.
Sec. 4.
A marketing program may include all or any of the following:
(a) Provisions for establishing and paying the costs of advertising, marketing, and promotional programs to encourage convention business and tourism in the assessment district.
(b) Provisions for assisting transient facilities within the assessment district in promoting convention business and tourism.
(c) Provisions for the acquisition of personal property considered appropriate by the bureau in furtherance of the purposes of the marketing program.
(d) Provisions for the hiring of and payment for personnel employed by the bureau to implement the marketing program.
(e) Provisions for contracting with organizations, agencies, or persons for carrying out activities in furtherance of the purposes of the marketing program.
(f) Programs for establishing and paying the costs of research designed to encourage convention business and tourism in the assessment district.
History:
2007, Act 25, Imd. Eff. June 28, 2007
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1325 - Payment by Owner of Transient Facility in Assessment District; Copies of Use Tax Returns; Forwarding to Certified Public Accountants; Interest; Liability for Payment; Notice Required.

141.1325 Payment by owner of transient facility in assessment district; copies of use tax returns; forwarding to certified public accountants; interest; liability for payment; notice required.
Sec. 5.
(1) Upon the effective date of an assessment, each owner of a transient facility in the assessment district shall be liable for payment of the assessment, computed using the percentage set forth in the marketing program notice. The assessment shall be paid by the owner of each such transient facility to the bureau within 30 days after the end of each calendar month and shall be accompanied by a statement of room charges imposed with respect to the transient facility for that month. This act shall not prohibit a transient facility from reimbursing itself by adding the assessment imposed pursuant to this act to room charges payable by transient guests, provided that the transient facility discloses that it has done so on any bill presented to a transient guest.
(2) Within 30 days after the close of each calendar quarter, each owner within an assessment district shall forward to the independent certified public accountants who audit the financial statements of the bureau copies of its use tax returns for the preceding quarter. These copies of the use tax returns shall be used solely by the certified public accountants to verify and audit the owner's payment of the assessments and shall not be disclosed to the bureau except as necessary to enforce this act.
(3) Interest shall be paid by an owner to the bureau on any assessments not paid within the time called for under this act. The interest shall accrue at the rate of 1.5% per month. Owners delinquent for more than 90 days in paying assessments, in addition to the 1.5% interest, shall pay a delinquency charge of 10% per month or fraction of a month on the amount of the delinquent assessments. The bureau may sue in its own name to collect the assessments, interest, and delinquency charges.
(4) The owner of a transient facility shall not be liable for payment of an assessment until a notice has been mailed to the transient facility of the owner pursuant to section 3(5).
History:
2007, Act 25, Imd. Eff. June 28, 2007
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1326 - State Funds Prohibited; Disposition of Money; Disbursement; Financial Statements; Audit; Mailing.

141.1326 State funds prohibited; disposition of money; disbursement; financial statements; audit; mailing.
Sec. 6.
(1) The assessment revenues collected pursuant to this act shall not be state funds. The money shall be deposited in a bank or other depository in this state, in the name of the bureau, and disbursed only for the expenses properly incurred by the bureau with respect to the marketing programs developed by the bureau under this act.
(2) The financial statements of the bureau shall be audited at least annually by a certified public accountant. A copy of the audited financial statements shall be mailed to each owner not more than 150 days after the close of the bureau's fiscal year. The financial statements shall include a statement of all assessment revenues received by the bureau during the fiscal year in question and shall be accompanied by a detailed report, certified as correct by the chief operating officer of the bureau, describing the marketing programs implemented or, to the extent then known, to be implemented by the bureau.
(3) Copies of the audited financial statements and the certified report shall simultaneously be mailed to the director.
History:
2007, Act 25, Imd. Eff. June 28, 2007
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1327 - Advisory Committee.

141.1327 Advisory committee.
Sec. 7.
(1) Upon the effective date of the establishment of an assessment under this act, the bureau shall cause an advisory committee to be elected consisting of representatives of the owners of transient facilities located within the assessment district, together with the director or the director's designated representative.
(2) The advisory committee shall consist of not fewer than 5 or more than 9 persons, at least 1 of whom shall not be affiliated with a bureau member. The advisory committee shall include at least 1 member who is affiliated with a transient facility of 120 rooms or fewer. Procedures for the election and terms of the office of the members of the advisory committee shall be established by the bureau.
(3) The bureau at regular intervals, but not less than quarterly, shall cause a formal meeting of the advisory committee to be held at which the bureau shall present its current and proposed marketing programs. At these formal meetings the advisory committee shall review and either approve or reject any proposed marketing programs. An approved marketing program shall be instituted by the bureau. A rejected marketing program shall not be instituted by the bureau.
(4) The advisory committee may make recommendations to the bureau and the board from time to time with respect to current or proposed marketing programs.
History:
2007, Act 25, Imd. Eff. June 28, 2007
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1327a - Board Meeting; Annual Marketing Plan.

141.1327a Board meeting; annual marketing plan.
Sec. 7a.
The board at regular intervals, but not less than twice per year, shall convene a formal meeting at which the board shall review its current annual marketing plan and its proposed annual marketing plan for the succeeding 1-year period. Once a year at these formal meetings, the board shall review and either approve or reject the proposed annual marketing plan. Subject to section 7b, an approved annual marketing plan shall be instituted by the bureau. A rejected marketing plan shall not be instituted by the bureau.
History:
Add. 2018, Act 464, Eff. Mar. 29, 2019
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1327b - Master Plan; Travel Bureau; Disapproval of Annual Marketing Plan.

141.1327b Master plan; travel bureau; disapproval of annual marketing plan.
Sec. 7b.
(1) The vice-president of the travel bureau and the president or chief administrative officer of the bureau shall meet periodically, but at least once each year, to discuss the master plan and the annual marketing plan approved by the board.
(2) The bureau and the travel bureau shall coordinate their marketing program activities and annual marketing plan activities with the master plan with a goal of maximizing the impact of tourism and convention business on the economy of this state.
(3) The director shall disapprove of the bureau's annual marketing plan within 30 days of the meeting provided for in subsection (1) upon finding that it is detrimental to the master plan or the travel bureau's promotional programs. The bureau shall not implement an annual marketing plan that is disapproved by the travel bureau. If the director does not disapprove of an annual marketing plan within the 30-day period, the annual marketing plan shall be considered approved and may be implemented by the bureau.
History:
Add. 2018, Act 464, Eff. Mar. 29, 2019
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328) › Section 141.1328 - Discontinuance of Assessment; Referendum; Resolution; Further Referendum.

141.1328 Discontinuance of assessment; referendum; resolution; further referendum.
Sec. 8.
(1) At any time 2 years or more after the effective date of an assessment, and upon the written request of owners of transient facilities located within the assessment district representing not less than 40% of the total number of owners or not less than 40% of the total number of rooms in all the transient facilities, the bureau shall conduct a referendum on whether the assessment shall be discontinued. The bureau shall cause a written referendum to be held by mail or in person, as the bureau chooses, among all owners of transient facilities in the assessment district within 60 days of the receipt of the requests. For the purposes of the referendum, each owner shall have 1 vote for each room in each of the owner's transient facilities within the assessment district. If a majority of the total votes eligible to be cast at the referendum supports discontinuance of the assessment, the assessment shall be discontinued on the first day of the month following expiration of 90 days after the certification of the results of the referendum by the bureau.
(2) Passage of a resolution discontinuing the assessment shall not prevent a bureau from proposing a new marketing program notice during or after the 90-day period, in which case the procedures set forth in section 3 shall be followed.
(3) If a referendum is conducted under subsection (1) and if a resolution to discontinue the assessment is not adopted, a further referendum on the discontinuation of that assessment shall not be held for a period of 2 years.
History:
2007, Act 25, Imd. Eff. June 28, 2007
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 554 of 2008 - Regional Convention Facility Authority Act (141.1351 - 141.1379) › Section 141.1351 - Short Title.

141.1351 Short title.
Sec. 1.
This act shall be known and may be cited as the "regional convention facility authority act".
History:
2008, Act 554, Eff. Jan. 20, 2009
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 554 of 2008 - Regional Convention Facility Authority Act (141.1351 - 141.1379) › Section 141.1353 - Legislative Findings.

141.1353 Legislative findings.
Sec. 3.
The legislature finds and declares all of the following:
(a) That there exists in this state a continuing need to strengthen and revitalize the economy of this state and of local units of government in this state and that it is in best interests of this state and local units of government in this state to promote tourism and convention business in order to assist in the prevention of unemployment and the alleviation of the conditions of unemployment, to preserve existing jobs, to facilitate economic development, and to create new jobs to meet employment demands.
(b) That it is necessary for the promotion of general welfare and a valid public purpose to assist and encourage the acquisition, construction, improvement, enlargement, renewal, replacement, repairing, financing, furnishing, and equipping of regional convention facilities and the real property on which they are located, to refinance these activities, and to enter into contracts and procure services necessary and appropriate for the development and ongoing management and operation of regional convention facilities in an efficient and effective manner.
(c) That a regional convention facility authority created under this act and the powers conferred by this act constitute a necessary program and serve a necessary public purpose.
History:
2008, Act 554, Eff. Jan. 20, 2009
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 554 of 2008 - Regional Convention Facility Authority Act (141.1351 - 141.1379) › Section 141.1363 - Chief Executive Officer; Appointment; Compensation; Duties; Responsibilities; Service; Powers; Bond; Certain Conduct Prohibited.

141.1363 Chief executive officer; appointment; compensation; duties; responsibilities; service; powers; bond; certain conduct prohibited.
Sec. 13.
(1) A board may appoint and fix the compensation of a chief executive officer for the authority. If the board appoints a chief executive officer, the board shall prescribe the duties and responsibilities of the chief executive officer in addition to any duties and responsibilities imposed upon the chief executive officer under this act. A chief executive officer of an authority shall serve at the pleasure of the board.
(2) A chief executive officer shall supervise, and be responsible for, the day-to-day operation of the authority, including the control, supervision, management, and oversight of convention facilities, the issuance of bonds and notes approved by the board, the negotiation and establishment of compensation and other terms and conditions of employment for any employees of the authority, the negotiation, supervision, and enforcement of contracts entered into by the authority and approved by the board, and the supervision of contractors of the authority in their performance of their duties. A board may delegate to the chief executive officer of an authority the power and responsibility to execute and deliver, and sign for, contracts, leases, obligations, and other instruments as have been approved by the board.
(3) A chief executive officer of an authority shall have all powers as are incident to the performance of his or her duties that are prescribed by this act or by the board. All actions of the chief executive officer of an authority shall be in conformance with the policies of the board and in compliance with applicable law.
(4) A board shall require the chief executive officer of an authority and any treasurer or chief financial officer of the authority to post a suitable bond of not less than $50,000.00 issued by a responsible bonding entity, with the cost of the premium of the bond paid by the authority.
(5) All actions of the chief executive officer of an authority shall be in conformance with policies adopted by the board and in compliance with applicable law.
(6) The board of an authority shall not authorize the chief executive officer of the authority to do any of the following:
(a) Appoint a successor to the chief executive officer.
(b) Approve of a contract or a contract amendment.
(c) Appoint or hire legal counsel for the board.
(d) Prescribe ethical standards for the board or authority employees.
History:
2008, Act 554, Eff. Jan. 20, 2009
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 554 of 2008 - Regional Convention Facility Authority Act (141.1351 - 141.1379) › Section 141.1377 - Evidences of Indebtedness or Liability as Contract; Assumption and Performance of Obligations.

141.1377 Evidences of indebtedness or liability as contract; assumption and performance of obligations.
Sec. 27.
(1) Notwithstanding any other provisions of this act or any other law, the provisions of all ordinances, resolutions, and other proceedings of the local government in respect to any outstanding bonds, notes, or any and all evidences of indebtedness or liability assumed by an authority pursuant to this act, if any, shall constitute a contract between the authority and the holders of the bonds, notes, or evidences of indebtedness or liability and are enforceable against the authority or any or all of its successors or assigns, by mandamus or any other appropriate suit, action, or proceeding in law or in equity in any court of competent jurisdiction in accordance with law.
(2) Bonds, notes, or any and all evidences of indebtedness or liability that are assumed by an authority under this act shall be payable from and secured by the sources of revenue that were pledged to those bonds, notes, or evidences of indebtedness or liability under the ordinance, resolution, or other proceedings of the local government and shall not constitute a full faith and credit obligation of the authority or of this state.
(3) Nothing in this act or in any other law shall be held to relieve the local government from which a convention facility has been transferred from any bonded or other debt or liability lawfully contracted by the local government, to which the full faith and credit of the local government has been pledged and that remains outstanding as of the transfer date, notwithstanding that the proceeds of the debt or liability have been used by the local government in support of the convention facility.
(4) Upon the transfer of a convention facility to an authority, trustees, paying agents, and registrars for any obligation of the local government that has been expressly assumed by the authority under section 19 shall perform all of their duties and obligations and provide all notices related to the obligations as if the authority were the issuer of the obligations. The trustees, paying agents, and registrars shall care for and consider all revenues and funds pledged to secure obligations of the local government that have been assumed by the authority under section 19 as revenues and funds of the authority. The authority shall indemnify and hold harmless these trustees, paying agents, and registrars from liability incurred in compliance with this subsection.
History:
2008, Act 554, Eff. Jan. 20, 2009
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 554 of 2008 - Regional Convention Facility Authority Act (141.1351 - 141.1379) › Section 141.1379 - Applicability of Restrictions Standards or Prerequisites of Local Government; Additional Powers; Construction of Act.

141.1379 Applicability of restrictions standards or prerequisites of local government; additional powers; construction of act.
Sec. 29.
(1) Unless permitted by this act or approved by an authority, any restrictions standards or prerequisites of a local government otherwise applicable to an authority and enacted after the effective date of this act shall not apply to an authority. This subsection is intended to prohibit special local legislation or ordinances applicable exclusively or primarily to an authority and not to exempt an authority from laws generally applicable to other persons or entities.
(2) The powers conferred in this act upon any authority or local government shall be in addition to any other powers the authority or local government possesses by charter or statute. The provisions of this act apply notwithstanding any resolution, ordinance, or charter provision to the contrary.
(3) This act shall be construed liberally to effectuate the legislative intent and the purpose of this act as complete and independent authorization for the performance of each and every act and thing authorized in the act, and all powers granted in this act shall be broadly interpreted to effectuate the intent and purposes of this act and not as to limitation of powers.
History:
2008, Act 554, Eff. Jan. 20, 2009
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 203 of 1999 - The Convention Facility Authority Act (141.1401 - 141.1414) › Section 141.1401 - Short Title.

141.1401 Short title.
Sec. 1.
This act shall be known and may be cited as "the convention facility authority act".
History:
1999, Act 203, Imd. Eff. Dec. 21, 1999
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 203 of 1999 - The Convention Facility Authority Act (141.1401 - 141.1414) › Section 141.1402 - Legislative Findings.

141.1402 Legislative findings.
Sec. 2.
The legislature of this state finds that there exists in this state a continuing need for programs to promote tourism and convention business in order to assist in the prevention of unemployment and the alleviation of the conditions of unemployment, to preserve existing jobs, and to create new jobs to meet the employment demands of population growth. To achieve these purposes, it is necessary to assist and encourage local units of government to acquire, construct, improve, enlarge, renew, replace, repair, finance, furnish, and equip convention facilities and the real property on which they are located and to refinance these activities.
History:
1999, Act 203, Imd. Eff. Dec. 21, 1999