2006 Michigan Compiled Laws - Act 100 of 1990


CITY UTILITY USERS TAX ACT

Act 100 of 1990

AN ACT to permit the imposition, revival, and continued collection by cities of a population of 750,000 or more of a utility users tax; to provide the procedure for, and to require the adoption of a prescribed uniform city utility users tax ordinance by cities desiring to impose and collect such a tax; to limit the rate of such tax; to prescribe the powers and duties of the state commissioner of revenue; and to provide for appeals.


History: 1990, Act 100, Imd. Eff. June 13, 1990 ;--Am. 1998, Act 548, Imd. Eff. Jan. 20, 1999




The People of the State of Michigan enact:

DocumentDescription
100-1990-1CHAPTER 1 CITY UTILITY USERS TAX (141.1151...141.1158)
100-1990-2CHAPTER 2 UNIFORM CITY UTILITY USERS TAX ORDINANCE (141.1161...141.1177)

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