2023 House Bill 5048 / 2024 Public Act 35

Taxation: hotel-motel; local units to levy a hotel tax; allow and increase rate allowed to be levied by counties.

An act to amend 1974 PA 263, entitled “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,” by amending the title and sections 1, 2, 3, 4, 6, and 7 (MCL 141.861, 141.862, 141.863, 141.864, 141.866, and 141.867), section 2 as amended by 2004 PA 118, section 4 as amended by 2014 PA 284, and section 7 as amended by 1989 PA 13, and by adding section 2a.

House Fiscal Agency Analysis

House Bill 5048 would amend 1974 PA 263, known as the accommodations tax act, to allow cities and townships in Kent County to collect a hotel-motel excise tax and to increase, from 5% to 8%, the amount that counties can charge under the act for a hotel-motel tax.

Introduced in the House

Sept. 26, 2023

Introduced by Rep. John Fitzgerald (D-83)

Referred to the Committee on Tax Policy

Sept. 27, 2023

Referred to the Committee on Local Government and Municipal Finance

Oct. 4, 2023

Reported with substitute H-1

Oct. 24, 2023

Substitute H-1 concurred in by voice vote

Substitute H-3 offered by Rep. John Fitzgerald (D-83)

The substitute passed by voice vote

Oct. 31, 2023

Substitute H-5 offered by Rep. John Fitzgerald (D-83)

The substitute passed by voice vote

Substitute H-6 offered by Rep. Amos O’Neal (D-94)

The substitute passed by voice vote

Passed in the House 66 to 44 (details)

Motion to give immediate effect by Rep. Jimmie Wilson (D-32)

The motion prevailed by voice vote

Received in the Senate

Nov. 1, 2023

Referred to the Committee on Local Government

Nov. 7, 2023

Reported without amendment

Nov. 8, 2023

Referred to the Committee of the Whole

Reported with amendment

1. Amend page 4, line 14, after “that” by striking out “local unit of government” and inserting “county”.

Amendment concurred in by voice vote

Passed in the Senate 25 to 10 (details)

Motion to give immediate effect by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Received in the House

Nov. 9, 2023

Amendment concurred in 68 to 38 (details)

Signed by Gov. Gretchen Whitmer

April 2, 2024