Mich. Comp. Laws § 141.1151
Short title.
This act shall be known and may be cited as the "city utility users tax act".
Michigan Compiled Laws — CITY UTILITY USERS TAX ACT (Act 100 of 1990)
Michigan · statute · 100 of 1990, Mich. Comp. Laws · 26 active provisions
Mich. Comp. Laws § 141.1152
Uniform city utility users tax ordinance; contract with lighting authority; adoption; rescission; amendment; notice; report; placement of revenue in police department budget; payment to lighting authority; "police officer" and "lighting authority" defined.
(1) The governing body of a city having a population of 600,000 or more, by a lawfully adopted ordinance that incorporates by reference the uniform city utility users tax ordinance set forth in chapter 2, may levy, assess, and collect from those users in that city a utility users tax as provided in the ordinance. Howev…
Mich. Comp. Laws § 141.1153
Uniform rules governing appeal.
The state commissioner of revenue shall publish uniform rules in accordance with and subject to Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws, governing the form and manner of appeal from a final determination by a city affecting a utility, resale customer, utilit…
Mich. Comp. Laws § 141.1154
Compliance with order; grievance; appeal; recovery; payment.
(1) The parties, within 30 days after receipt of the order of the state commissioner of revenue, shall fully comply with all directions and requirements of the order unless theretofore excused therefrom during or as a result of a final determination pursuant to an appeal from the order of the commissioner as hereinafte…
Mich. Comp. Laws § 141.1155
Applicability; exemption; qualified start-up business.
(1) The uniform city utility users tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax provided for in the uniform city utility users tax ordinance. (2) For tax years beginning after December 31, 1996, a person or corporation, except a casino,…
Mich. Comp. Laws § 141.1156
Ordinance set forth in chapter 2.
The uniform city utility users tax ordinance is as set forth in chapter 2.
Mich. Comp. Laws § 141.1157
Retroactive application.
This act shall be applied retroactively beginning July 1, 1988. The authority of a city to impose, collect, and enforce a utility users tax prior to and up to the date this act is signed into law is validated and ratified.
Mich. Comp. Laws § 141.1158
Legislative intent.
This act is intended to eliminate the confusion surrounding the legal status of Act No. 198 of the Public Acts of 1970 resulting from an opinion of the attorney general regarding the validity of enactment of various public acts, OAG, 1987-1988, No 6438, p 80 (May 21, 1987) and a circuit court decision in the matter of…
Mich. Comp. Laws § 141.1158a
Contract with lighting authority.
Notwithstanding any ordinance of a city levying a tax authorized by this act, if a city levying the tax authorized by this act enters into a contract with a lighting authority, all of the following shall apply: (a) The city shall send notice to each public utility and resale customer to remit taxes collected under this…
Mich. Comp. Laws § 141.1158b
Amount held in trust.
Notwithstanding any ordinance of a city levying the tax or any other provision of this act, any utility, resale customer, other entity, or person that collects a tax or any money represented to be a tax authorized under this act holds the amount so collected in trust for the benefit of the city, or for bondholders secu…
Mich. Comp. Laws § 141.1161
Short title.
This ordinance shall be known and may be cited as the "uniform city utility users tax ordinance".
Mich. Comp. Laws § 141.1162
Definitions.
For the purposes of this ordinance: (1) The words, terms and phrases set forth below and their derivations have the meanings given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular number inclu…
Mich. Comp. Laws § 141.1163
Imposition of city utility users tax; rate; measurement.
Subject to the exclusions, adjustments, and exemptions herein provided, a city utility users tax at the rate of ......% for general revenue purposes is hereby imposed on and shall be paid by the utility user. This tax shall be measured by the amounts paid, not including any existing or hereafter enacted taxes (includin…
Mich. Comp. Laws § 141.1164
Billing; tax as debt; delinquency; remittance; filing annual return.
(1) The taxes imposed under this ordinance shall be billed by the public utility or resale customer as provided in section 3 herein, and they may imprint upon the face of the bill the amount of the tax and the name of the taxing city, commencing with the first regular billing period applicable to that person which star…
Mich. Comp. Laws § 141.1166
Confidentiality; violation; penalties.
(1) Information gained by the administrator, or any other city official, agent, or employee as a result of a return, investigation, hearing or verification required or authorized by this ordinance is confidential, except for official purposes in connection with the administration of the ordinance and except in accordan…
Mich. Comp. Laws § 141.1167
Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties.
(1) A person shall furnish, within 10 days following a request of the administrator or his or her duly authorized agent, the means, facilities, and opportunity for making such reasonable examinations and investigations as are authorized by this ordinance, and shall present himself or herself for examination under oath…
Mich. Comp. Laws § 141.1168
Delinquent tax amounts; interest and penalties.
(1) All delinquent tax amounts shall be subject to interest from the due date at the rate of 1/2 of 1% per month or fraction thereof until paid. (2) A user failing to pay the tax, or any public utility or resale customer failing to remit moneys billed and due the city, when due, or file a return when due, is liable, in…
Mich. Comp. Laws § 141.1169
Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest.
(1) If the administrator determines that a user has failed to pay the full amount of the tax due under this ordinance, the administrator may, or if he or she determines that a public utility or resale customer has failed to remit the amount of tax moneys received from users, and due the city, the administrator shall is…
Mich. Comp. Laws § 141.1170
Hearing; final assessment; proof of mailing; effect of not filing protest.
(1) After the hearing the administrator shall issue a final assessment setting forth the total amount found due in the proposed assessment and any adjustment he or she may have made as a result of the protest. The final assessment shall be served in the same manner as a proposed assessment. Proof of mailing of the fina…
Mich. Comp. Laws § 141.1171
Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution.
If the public utility or resale customer determines and reports to the administrator that a utility user has refused to pay the tax due, the public utility or resale customer is relieved of the obligation to rebill the tax amount involved. In this event the administrator may, but is not required to, issue a proposed as…
Mich. Comp. Laws § 141.1172
Additional assessment.
Except in case of fraud, failure to file a return, or omission of substantial portions of tax due on a return, an additional assessment shall not be made after 3 years from the date the return was due, including extensions thereof, or the tax was paid, whichever is later.
Mich. Comp. Laws § 141.1173
Claim for refund; time; denial; appeal; payment of tax deficiency.
(1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 3 years from the date the payment was made to the city or the annual return was due, including extensions thereof, whichever is later. Upon denial of a refund, a taxpayer may follow…
Mich. Comp. Laws § 141.1174
Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.
Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue in such form and manner as the commissioner shall prescribe. Within 30 days after a final order of the commissioner…
Mich. Comp. Laws § 141.1175
Grievance; judicial determination.
If a taxpayer, public utility, resale customer, person, or city is aggrieved by a decision of the state commissioner of revenue, the aggrieved party may bring an action within 90 days in the circuit court for the county in which the taxing jurisdiction is located to obtain a judicial determination of the matter.
Mich. Comp. Laws § 141.1176
Payment of recovery from general fund.
If a person is found entitled by a decision on an appeal to recover any sum paid and no further appeal has been taken within the time limited, the sum shall be paid from the general fund of the city.
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