Terms Used In Michigan Laws 141.1442

  • Assessment: means the amount levied against an owner of a transient facility within an assessment district computed by application of the applicable percentage against aggregate room charges with respect to that transient facility during the applicable assessment period. See Michigan Laws 141.1442
  • Assessment district: means a municipality or a combination of municipalities as described in an event center financing program. See Michigan Laws 141.1442
  • Clerk: means the clerk of the municipality. See Michigan Laws 141.1442
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Event center: means all or any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, meeting rooms, exhibit areas, and related public areas owned by a municipality or related event center authority. See Michigan Laws 141.1442
  • Municipality: means 1 of the following:
  (i) A county having a population of greater than 250,000 and less than 300,000 according to the most recent federal decennial census and that levies an excise tax under 1974 PA 263, MCL 141. See Michigan Laws 141.1442
  • Owner: means the owner of a transient facility located within the assessment district or, if the transient facility is operated or managed by a person other than the owner, then the operator or manager of that transient facility. See Michigan Laws 141.1442
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Room: means a room or other space provided for sleeping, including the furnishings and other accessories in the room. See Michigan Laws 141.1442
  • Room charge: means the charge imposed for the use or occupancy of a room, excluding charges for food, beverages, state use tax, telephone service, or like services paid in connection with the charge, and reimbursement of the assessment imposed by this act. See Michigan Laws 141.1442
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Transient facility: means a building that contains 35 or more rooms used in the business of providing dwelling, lodging, or sleeping to transient guests, whether or not membership is required for the use of the rooms. See Michigan Laws 141.1442
  • Use tax: means the tax imposed under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 141.1442
  •   As used in this act:
      (a) “Assessment” means the amount levied against an owner of a transient facility within an assessment district computed by application of the applicable percentage against aggregate room charges with respect to that transient facility during the applicable assessment period.
      (b) “Assessment district” means a municipality or a combination of municipalities as described in an event center financing program.
      (c) “Assessment revenues” means the money derived from the assessment, including any interest and penalties on the assessment, imposed by this act.
      (d) “Clerk” means the clerk of the municipality.
      (e) “Event center” means all or any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, meeting rooms, exhibit areas, and related public areas owned by a municipality or related event center authority. An event center does not include any facility owned in whole or in part by any private individual, business, or corporation.
      (f) “Event center financing program” means a program established by a municipality to plan, develop, design, and construct an event center.
      (g) “Event center financing program notice” means the notice described in section 3.
      (h) “Municipality” means 1 of the following:
      (i) A county having a population of greater than 250,000 and less than 300,000 according to the most recent federal decennial census and that levies an excise tax under 1974 PA 263, MCL 141.861 to 141.867.
      (ii) A county having a population of more than 170,000 and less than 180,000 according to the most recent federal decennial census or a county having a population of more than 300,000 and less than 400,000 according to the most recent federal decennial census and that levies an excise tax under 1974 PA 263, MCL 141.861 to 141.867.
      (i) “Owner” means the owner of a transient facility located within the assessment district or, if the transient facility is operated or managed by a person other than the owner, then the operator or manager of that transient facility.
      (j) “Room” means a room or other space provided for sleeping, including the furnishings and other accessories in the room.
      (k) “Room charge” means the charge imposed for the use or occupancy of a room, excluding charges for food, beverages, state use tax, telephone service, or like services paid in connection with the charge, and reimbursement of the assessment imposed by this act.
      (l) “Transient facility” means a building that contains 35 or more rooms used in the business of providing dwelling, lodging, or sleeping to transient guests, whether or not membership is required for the use of the rooms. A transient facility shall not include a hospital or nursing home.
      (m) “Transient guest” means a natural person who occupies a room in a transient facility for less than 30 consecutive days regardless of who pays the room charge.
      (n) “Use tax” means the tax imposed under the use tax act, 1937 PA 94, MCL 205.91 to 205.111.