2006 Michigan Compiled Laws - Act 263 of 1974


EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS

Act 263 of 1974

AN ACT to permit counties to impose and collect an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; to provide for the disposition of the revenues thereof; and to prescribe penalties.


History: 1974, Act 263, Imd. Eff. Aug. 7, 1974
Popular Name: Accommodations Tax Act




The People of the State of Michigan enact:

DocumentDescription
Section 141.861Definitions.
Section 141.862Excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; compliance with subsection (1).
Section 141.863Mandatory provisions of ordinance.
Section 141.864Discretionary provisions of ordinance.
Section 141.865Effective date of ordinance.
Section 141.866Taxes cumulative.
Section 141.867Deposit and use of revenues.

Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.