§ 141.1161 Short title
§ 141.1162 Definitions
§ 141.1163 Imposition of city utility users tax; rate; measurement
§ 141.1164 Billing; tax as debt; delinquency; remittance; filing annual return
§ 141.1165 Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records
§ 141.1166 Confidentiality; violation; penalties
§ 141.1167 Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties
§ 141.1168 Delinquent tax amounts; interest and penalties
§ 141.1169 Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest
§ 141.1170 Hearing; final assessment; proof of mailing; effect of not filing protest
§ 141.1171 Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution
§ 141.1172 Additional assessment
§ 141.1173 Claim for refund; time; denial; appeal; payment of tax deficiency
§ 141.1174 Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund
§ 141.1175 Grievance; judicial determination
§ 141.1176 Payment of recovery from general fund
§ 141.1177 Violations; penalties

Terms Used In Michigan Laws > Chapter 141 > Act 100 of 1990 > Chapter 2 - Uniform City Utility Users Tax Ordinance

  • Advertise: means issuing or ordering the printing or distribution of a card, sign, or device or causing, permitting, or allowing a sign or marking on or in a building or structure, or placing material in a newspaper, magazine, or directory, or on radio or television. See Michigan Laws 333.16901
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Devise: To gift property by will.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Genetic counselor: means an individual who is licensed under this part to engage in the practice of genetic counseling. See Michigan Laws 333.17001
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Marriage and family therapist: means an individual licensed under this article to engage in the practice of marriage and family therapy. See Michigan Laws 333.16901
  • medical education: means the education of physicians and candidates for degrees or licenses to become physicians, including, but not limited to, physician staff, residents, interns, and medical students. See Michigan Laws 333.17001
  • month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Participating physician: means a physician, a physician designated by a group of physicians under section 17049 to represent that group, or a physician designated by a health facility or agency under section 20174 to represent that health facility or agency. See Michigan Laws 333.17001
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Personal property: All property that is not real property.
  • Physician: means an individual who is licensed or authorized under this article to engage in the practice of medicine. See Michigan Laws 333.17001
  • Practice agreement: means an agreement described in section 17047. See Michigan Laws 333.17001
  • Practice of genetic counseling: means provision of any of the following services:
  (i) Obtaining and evaluating individual, family, and medical histories to determine the genetic risk for genetic or medical conditions or diseases in a client, the client's descendants, or other family members of the client. See Michigan Laws 333.17001
  • Practice of marriage and family therapy: means the providing of guidance, testing, discussions, therapy, instruction, or advice that is intended to avoid, eliminate, relieve, manage, or resolve marital or family conflict or discord, to create, improve, or restore marital or family harmony, or to prepare couples for marriage. See Michigan Laws 333.16901
  • Practice of medicine: means the diagnosis, treatment, prevention, cure, or relieving of a human disease, ailment, defect, complaint, or other physical or mental condition, by attendance, advice, device, diagnostic test, or other means, or offering, undertaking, attempting to do, or holding oneself out as able to do, any of these acts. See Michigan Laws 333.17001
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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
  • Statute: A law passed by a legislature.
  • Task force: means the joint task force created in section 17025. See Michigan Laws 333.17001
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o