2014 Senate Bill 758 / Public Act 284

Authorize more stringent sanctions for delinquent hotel tax

Introduced in the Senate

Feb. 11, 2014

Introduced by Sen. Dave Hildenbrand (R-29)

To empower counties that choose to impose a tax of up to 5 percent on hotel and motel room charges to enforce the tax with the more stringent sanctions authorized by the state property tax law for delinquent “special assessment” levies, which include forfeiture and foreclosure. Currently, the maximum penalty permitted by the law authorizing this tax is 25 percent of the delinquent amount, plus interest, and up to 90 days in jai.

Referred to the Committee on Finance

March 13, 2014

Reported without amendment

With the recommendation that the bill pass.

March 26, 2014

Passed in the Senate 37 to 0 (details)

To empower counties that choose to impose a tax of up to 5 percent on hotel and motel room charges to enforce the tax with the more stringent sanctions authorized by the state property tax law for delinquent “special assessment” levies, which include forfeiture and foreclosure. Currently, the maximum penalty permitted by the law authorizing this tax is 25 percent of the delinquent amount, plus interest, and up to 90 days in jail.

Received in the House

March 26, 2014

Referred to the Committee on Tax Policy

June 11, 2014

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Sept. 9, 2014

Passed in the House 97 to 13 (details)

To empower counties that choose to impose a tax of up to 5 percent on hotel and motel room charges to enforce the tax with the more stringent sanctions authorized by the state property tax law for delinquent “special assessment” levies, which include forfeiture and foreclosure. Currently, the maximum penalty permitted by the law authorizing this tax is 25 percent of the delinquent amount, plus interest, and up to 90 days in jail.

Signed by Gov. Rick Snyder

Sept. 23, 2014