Michigan Laws 207.624 – Excise tax; rates; exemption
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Terms Used In Michigan Laws 207.624
- Accommodations: means the room or other space provided to transient guests for dwelling, lodging, or sleeping, including furnishings and other accessories, in a facility that is not a campground, hospital, nursing home, emergency shelter, or community mental health or community substance abuse treatment facility. See Michigan Laws 207.623
- Convention hotel: means a facility used in the business of providing accommodations that has more than 80 rooms for providing accommodations to transient guests and that complies with all of the following:
(i) Is located within a county having a population according to the most recent decennial census of 700,000 or more. See Michigan Laws 207.623Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006. Local governmental unit: means a county, township, city, village, or a metropolitan authority formed under the regional convention facility authority act, 2008 PA 554, MCL 141. See Michigan Laws 207.623 Person: means a natural person, partnership, limited partnership, fiduciary, association, corporation, limited liability company, or other entity. See Michigan Laws 207.623 qualified local governmental unit: means , except as otherwise provided in this subsection, a city, village, township, county, or authority that is located in, or includes within its territory or jurisdiction, a county in which convention hotels are located and that either is the owner or lessee of a convention facility with 350,000 square feet or more of total exhibit space on July 30, 1985 or, if such a convention facility does not exist, will be the owner or lessee of a convention facility with 350,000 square feet or more of total exhibit space through the application of distributions under this section to the purchase or lease of a convention facility. See Michigan Laws 207.629 Room charge: means the charge imposed for the use or occupancy of accommodations, excluding charges for food, beverages, telephone services, the use tax imposed under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 207.623 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
(1) There is hereby levied upon and there shall be collected from any person engaged in the business of providing accommodations to transient guests in a convention hotel, whether or not membership is required, an excise tax at the following rates:
(a) For a convention hotel located within a qualified local governmental unit under section 9(4), the following:
(i) A rate of 3% of the room charge for accommodations in a convention hotel with 81 to 160 rooms.
(ii) A rate of 6% of the room charge for accommodations in a convention hotel with more than 160 rooms.
(b) For all other convention hotels not subject to the tax rates imposed by subdivision (a), the following:
(i) A rate of 1.5% of the room charge for accommodations in a convention hotel with 81 to 160 rooms.
(ii) A rate of 5% of the room charge for accommodations in a convention hotel with more than 160 rooms.
(2) Beginning with the state fiscal year 1987, a person engaged in the business of providing accommodations to transient guests in a convention hotel is exempt from the tax imposed by this act for any state fiscal year in which appropriations of the tax collections pursuant to this act from that convention hotel have not been made for distributions pursuant to section 9 that would be received by a qualified local governmental unit from the collections of the tax under this act or section 1207 of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207, that the qualified local governmental unit is eligible to receive.