HOUSE BILL No. 4534
March 27, 2001, Introduced by Reps. LaSata, Scranton, Richardville and DeRossett and referred to the Committee on Land Use and Environment. 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 00362'01 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 ACCORDING to the 7 provisions of Act No. 206 of the Public Acts of 1893, as 8 amended, being sections 211.1 to 211.157 of the Compiled Laws of 9 1948 GENERAL PROPERTY TAX ACT, 1893 PA 206, MCL 211.1 TO 10 211.157, upon ON or on account of the trailer while located in 11 the trailer coach park. The licensee of a trailer coach park 12 shall not collect a monthly tax for any space occupied by a 13 trailer coach accompanied by an automobile when the trailer coach 14 and automobile bear license plates issued by any A state other 15 than this state for an accumulated period THAT DOES not to 16 exceed 90 days in any A 12-month period, if all the occupants 17 of the trailer coach with accompanying automobiles are tourists 18 or vacationists. When one IF 1 or more persons occupying a 19 trailer coach bearing a foreign license are employed or are con- 20 ducting any manner of business or furnishing any A service 21 for gain within this state, there shall be IS no exemption from 22 the specific tax LEVIED UNDER THIS SECTION. 23 Sec. 42. The treasurer of the municipality, in which a 24 trailer coach park is located, shall accept and verify the 25 monthly reports from licensees and collect and disburse the 26 monthly tax payments as provided in this act. The municipal 27 treasurer shall issue a receipt in triplicate for all money 00362'01 3 1 collected under this act. , THE TREASURER SHALL GIVE the 2 original receipt to be given to the licensee, RETAIN the dupli- 3 cate to be retained by the treasurer for municipal records, and 4 TRANSMIT the triplicate, together with 50 cents per trailer 5 coach, shall be transmitted to the county treasurer, who shall 6 issue a receipt for the amount received and credit the proceeds 7 to the county general fund. The municipal treasurer shall credit 8 the municipal general fund with 50 cents $4.50 per trailer 9 coach located within the municipality. For taxes transmitted 10 after June 30, 1994, the THE municipal treasurer shall transmit 11 $2.00 $3.00 for each trailer coach parked in the municipality 12 to the state treasury for credit to the state school aid fund 13 established by section 11 of article IX of the state constitution 14 of 1963. 00362'01 Final page. LTB