HOUSE BILL No. 5516
March 16, 2000, Introduced by Rep. LaSata and referred to the Committee on Economic Development. A bill to amend 1959 PA 243, entitled "An act to define, license and regulate trailer coach parks; to prescribe the powers and duties of the state health commissioner and other state and local officers; to provide for the levy and collection of specific taxes on occupied trailers in trailer coach parks and the disposition of the revenues therefrom; to provide remedies and penalties for the violation of this act; and to repeal certain acts and parts of acts," by amending sections 41 and 42 (MCL 125.1041 and 125.1042), sec- tion 42 as amended by 1994 PA 365. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 41. Each licensee shall collect and remit a specific 2 tax of $3.00 $8.00 per month, or major fraction thereof OF A 3 MONTH, per occupied trailer coach. , which shall be THE SPE- 4 CIFIC TAX IS a tax upon ON the owners or occupants of each 5 occupied trailer coach, including A trailer coaches COACH 6 licensed under the provisions of Act No. 300 of the Public Acts 7 of 1949, as amended, being sections 257.1 to 257.923 of the 04870'99 LTB 2 1 Compiled Laws of 1948 THE MICHIGAN VEHICLE CODE, 1949 PA 300, 2 MCL 257.1 TO 257.923, notwithstanding any provision of Act 3 No. 300 of the Public Acts of 1949, as amended, THAT ACT to the 4 contrary, occupying space within the trailer coach park. The 5 specific tax shall be IS in lieu of any property tax levied 6 upon ON the trailer coach pursuant to the provisions of Act 7 No. 206 of the Public Acts of 1893, as amended, being sections 8 211.1 to 211.157 of the Compiled Laws of 1948 GENERAL PROPERTY 9 TAX ACT, 1893 PA 206, MCL 211.1 TO 211.157, upon ON or on 10 account of the trailer while located in the trailer coach park. 11 The licensee of a trailer coach park shall not collect a monthly 12 tax for any space occupied by a trailer coach accompanied by an 13 automobile when the trailer coach and automobile bear license 14 plates issued by any A state other than this state for an accu- 15 mulated period not to exceed 90 days in any A 12-month period, 16 if all the occupants of the trailer coach with accompanying auto- 17 mobiles are tourists or vacationists. When one 1 or more per- 18 sons occupying a trailer coach bearing a foreign license are 19 employed or are conducting any manner of business or furnishing 20 any A service for gain within this state, there shall be IS 21 no exemption from the specific tax LEVIED UNDER THIS SECTION. 22 Sec. 42. The treasurer of the municipality, in which a 23 trailer coach park is located, shall accept and verify the 24 monthly reports from licensees and collect and disburse the 25 monthly tax payments as provided in this act. The municipal 26 treasurer shall issue a receipt in triplicate for all money 27 collected under this act. , THE TREASURER SHALL GIVE the 04870'99 3 1 original receipt to be given to the licensee, RETAIN the 2 duplicate to be retained by the treasurer for municipal 3 records, and TRANSMIT the triplicate, together with 50 cents per 4 trailer coach, shall be transmitted to the county treasurer, 5 who shall issue a receipt for the amount received and credit the 6 proceeds to the county general fund. The municipal treasurer 7 shall credit the municipal general fund with 50 cents $4.50 per 8 trailer coach located within the municipality. For taxes trans- 9 mitted after June 30, 1994, the municipal treasurer shall trans- 10 mit $2.00 $3.00 for each trailer coach parked in the municipal- 11 ity to the state treasury for credit to the state school aid fund 12 established by section 11 of article IX of the state constitution 13 of 1963. 04870'99 Final page. LTB