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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| CONVENTION AND TOURISM MARKETING FEES2 |
LEGAL CITATION: |
M.C.L. 141.881 et seq.; 1980 PA 383.
M.C.L. 141.871 et seq.; 1980 PA 395.
M.C.L. 141.1321 et seq.; 2007 PA 25. |
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| YEAR ADOPTED: |
1980 (enabling act for a convention bureau within a county having a population more than 1,500,000, and counties contiguous to it - Wayne, Oakland, and Macomb).
1980 (enabling act for a convention bureau within a county with a population of less than 650,000).
2007 (enabling act for a convention bureau within a county with a population of more than 570,000 and less than 775,000 (Kent County), and for a convention bureau containing a municipality within which is levied a 4% assessment under 1980 PA 395 (Greater Lansing)).
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| BASIS OF TAX: |
Privilege of operating a transient facility (e.g., hotel/motel) containing 35 or more rooms. |
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| MEASURE OF TAX (BASE): |
Amount charged guests for lodging in any transient facility. |
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| RATE: |
Rate varies according to the marketing program of each bureau, not to exceed 2% of room charges at transient facilities (exception described below).
For bureaus within counties with less than 650,000 residents and that levy an excise tax of 5% under 1974 PA 263 (Accommodations Tax), the rate can be 4% for transient facilities located in townships contiguous to the county (Greater Lansing). |
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| ADMINISTRATION: |
Convention bureaus |
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| REPORT AND PAYMENT: |
30 days after the end of each month. |
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| DISPOSITION: |
Depository of the individual convention bureau. |
Last Updated July 21, 2008
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