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2019 Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 263 of 1974 Excise Tax on Business of Providing Accommodations (141.861 - 141.867)
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
- Section 141.861 Definitions.
- Section 141.862 Excise 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 141.863 Mandatory Provisions of Ordinance.
- Section 141.864 Discretionary Provisions of Ordinance.
- Section 141.865 Effective Date of Ordinance.
- Section 141.866 Taxes Cumulative.
- Section 141.867 Deposit and Use of Revenues.
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