A bill 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 section 5 (MCL 141.865) and by adding section 2b.
Allows city boards of commissioners in cities with international airports to enact ordinances for levying, assessing, and collecting an excise tax on businesses providing lodging to transient guests, excluding hospitals and nursing homes. The tax rate cannot exceed 3% of the total accommodation charges.
Introduced
by
Referred to the Committee on Local Government
