2006 Michigan Compiled Laws - Mich. Comp. Laws § 207.630 Transfer of money to general fund; distribution; substance abuse treatment.

Sec. 10.

(1) Any money remaining in the convention facility development fund at the end of the state fiscal year shall be transferred to the general fund of the state treasury to be distributed in the next state fiscal year pursuant to subsection (2).

(2) Money transferred from the convention facility development fund to the general fund pursuant to subsection (1) shall be distributed in the following order of priority in the following amounts:

(a) An amount equal to the difference, if any, between the tax imposed pursuant to this act in the preceding state fiscal year that is designated pursuant to section 9 to a qualified local governmental unit and the tax imposed pursuant to this act that is designated pursuant to section 9 in the state fiscal year prior to the preceding state fiscal year for the same local governmental unit shall be distributed to that local governmental unit. This subdivision shall not apply unless a tax has been imposed under this act in the entire 2 state fiscal years immediately preceding the state fiscal year in which a distribution under this subdivision is made. Any amount distributed pursuant to this subdivision shall be used by the local governmental unit only for the retirement of outstanding bonds, obligations, or other evidences of indebtedness incurred for which distributions pursuant to section 9 are pledged. A distribution under this subdivision shall not be made to the extent that the obligations, bonds, or other evidences of indebtedness cannot be retired or are not outstanding.

(b) Of the money transferred pursuant to subsection (1) and remaining after distributions under subdivision (a), an amount equal to that portion of the liquor tax collected pursuant to the convention facility promotion tax act from licensees in counties in which convention hotels are not located shall be distributed to those counties in which convention hotels are not located in the same proportion that the amount of tax collected pursuant to the convention facility promotion tax act in the preceding state fiscal year from the licensees in a county bears to the total tax collections pursuant to the convention facility promotion tax act in the preceding state fiscal year from all counties in which convention hotels are not located.

(c) The remaining money transferred pursuant to subsection (1) after distributions under subdivisions (a) and (b) shall be distributed to each county in the following amounts:

(i) The amount of money available to be distributed under this subdivision multiplied by the percentage of collections in the preceding state fiscal year under the convention facility promotion tax act from licensees in counties in which convention hotels are not located shall be distributed to each county in which convention hotels are not located in the same proportion that the amount of tax collected pursuant to the convention facility promotion tax act in the preceding state fiscal year from licensees in that county bears to the total tax collections from the convention facility promotion tax act in the preceding state fiscal year from all counties in which convention hotels are not located.

(ii) The amount of money available to be distributed under this subdivision multiplied by the percentage of collections in the preceding state fiscal year under the convention facility promotion tax act from licensees in counties in which convention hotels are located shall be distributed to each county in which convention hotels are located in the same proportion that the amount of tax collected pursuant to the convention facility promotion tax act in the preceding state fiscal year from licensees in that county bears to the total tax collections from the convention facility promotion tax act in the preceding state fiscal year from all counties in which convention hotels are located. However, in the calculation of the proportion represented by a county's share of distributions under this subparagraph, the amount of the tax collected from licensees in the qualified local governmental unit that received distributions under section 9 in the last state fiscal year shall not be included.

(3) A distribution to a county pursuant to this section shall be included for purposes of the calculations required to be made by section 24e of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.24e of the Michigan Compiled Laws. If the governing body of a taxing unit approves the additional millage rate under section 24e of the general property tax act, Act No. 206 of the Public Acts of 1893, which is due to distributions pursuant to this section, then an amount equal to 50% of the distribution under this section shall be used for substance abuse treatment within the taxing unit.

History: 1985, Act 106, Imd. Eff. July 30, 1985