2014 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 94 of 1937 USE TAX ACT (205.91 - 205.111.amended[3])***** 205.92c.added THIS ADDED SECTION IS EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 408 OF 2012 ARE MET: See enacting section 1 of Act 408 of 2012 ***** ***** 205.93 THIS SECTION IS AMENDED BY ACT 408 OF 2012 EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 408 OF 2012 ARE MET: See 205.93.amended ***** ***** 205.93 THIS SECTION IS AMENDED EFFECTIVE WHEN THE CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 81 OF 2014 ARE MET: See 205.93.amended[2] ***** 205.93 THIS SECTION IS AMENDED BY ACT 80 0F 2014 EFFECTIVE JANUARY 1, 2015, IF CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 80 OF 2014 ARE MET: See 205.93.amended[3] *****
Section 205.92c.added[1] Definitions.

USE TAX ACT (EXCERPT)
Act 94 of 1937

***** 205.92c.added[1] THIS ADDED SECTION IS EFFECTIVE WHEN THE CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 81 OF 2014 ARE MET: See enacting section 1 of Act 81 of 2014 *****

205.92c.added[1] Definitions.

Sec. 2c.

As used in this act:

(a) "Authority" means the metropolitan areas metropolitan authority created under the Michigan metropolitan areas metropolitan authority act.

(b) "Basic school operating mills" means school operating mills used to calculate the state portion of a local school district's foundation allowance under section 20 of the state school aid act of 1979, 1979 PA 94, MCL 388.1620, and levied under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, by a local school district that receives from this state a portion of its foundation allowance, as calculated under section 20(4) of the state school aid act of 1979, 1979 PA 94, MCL 388.1620.

(c) "Metropolitan areas component" means the metropolitan areas component tax described in section 3(5) and included in the specific tax levied under section 3(1).

(d) "State component" means the state component tax described in section 3(5) and included in the specific tax levied under section 3(1).

(e) "State fiscal year" means the annual period fiscal beginning on October 1 of each year and ending on September 30 in the immediately succeeding year.

History: Add. 2012, Act 408, Eff. (pending)
Compiler's Notes: Enacting section 1 of Act 408 of 2012 provides:"Enacting section 1. This amendatory act does not take effect unless approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014. This amendatory act shall be submitted to the qualified electors of this state at that election as provided by the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992. When submitted to the qualified electors of this state, this amendatory act shall be presented with the following question:"APPROVAL OR DISAPPROVAL OF THE AMENDATORY ACT DEDICATING A PORTION OF USE TAX REVENUE TO BENEFIT METROPOLITAN AREAS THROUGHOUT THIS STATEThe amendatory act adopted by the Legislature would: 1. Dedicate a portion of the existing state use tax as a local tax levied by a new metropolitan areas authority. 2. Distribute revenue from that local tax throughout the state for local purposes, including police and fire protection. 3. Increase that portion of the state use tax currently dedicated for aid to schools. 4. Prohibit the total use tax rate from exceeding the constitutional limit of 6%.Should this amendatory act be approved?YES [ ]NO [ ]"."Enacting section 2 of Act 408 of 2012 provides:"Enacting section 2. If approved by the qualified electors of this state as provided in enacting section 2, this amendatory act takes effect January 1, 2015."Enacting section 1 of Act 81 of 2014 provides:"Enacting section 1. This amendatory act, 2012 PA 408, does not take effect unless approved by a majority of the qualified electors of this state voting on the question at an election. If Senate Bill No. 822 of the 97th Legislature is enacted and submitted to the qualified electors of this state at the August regular election date in 2014, this amendatory act, 2012 PA 408, shall not be submitted to the qualified electors of this state. If Senate Bill No. 822 of the 97th Legislature is not enacted and not submitted to the qualified electors of this state at the August regular election date in 2014, this amendatory act, 2012 PA 408, shall be submitted to the qualified electors of this state at that election as provided by the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992. When submitted to the qualified electors of this state, this amendatory act, 2012 PA 408, shall be presented with the following question:"APPROVAL OR DISAPPROVAL OF 2012 PA 408, AN AMENDATORY ACT DEDICATING A PORTION OF USE TAX REVENUE TO BENEFIT METROPOLITAN AREAS THROUGHOUT THIS STATE2012 PA 408 would: 1. Dedicate a portion of the existing state use tax as a local tax levied by a new metropolitan areas authority. 2. Distribute revenue from that local tax throughout the state for local purposes, including police and fire protection. 3. Increase that portion of the state use tax currently dedicated for aid to schools. 4. Prohibit the total use tax rate from exceeding the constitutional limit of 6%.Should this amendatory act be approved?YES [ ]NO [ ]"."Enacting 2 of Act 81 of 2014 provides:"Enacting section 2. If approved by the qualified electors of this state as provided in enacting section 1, this amendatory act takes effect January 1, 2015."