2012 Michigan Compiled Laws
Chapter 141 — MUNICIPAL FINANCING
Act 263 of 1974 — EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS (141.861 - 141.867)
Section 141.864 — Discretionary provisions of ordinance.
EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS (EXCERPT)
Act 263 of 1974
141.864 Discretionary provisions of ordinance.
Sec. 4.
A county levying a tax under this act may provide in the ordinance for:
(a) The adoption and enforcement of rules to apply, interpret, effectuate, and administer the ordinance and the purposes of the tax.
(b) The prescribing and furnishing to taxpayers of forms, instructions, manuals, and other materials necessary for indorsement of the tax and the auditing of tax returns.
(c) The examination by the administrator or his agent of the books and records of a taxpayer for purposes of determining the correctness of a tax return or information filed, or the determination of any tax liability thereunder.
(d) The imposition of a fine of not more than $500.00, or imprisonment of not more than 90 days, or both for violation of the ordinance.
History: 1974, Act 263, Imd. Eff. Aug. 7, 1974
Popular Name: Accommodations Tax Act
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