SENATE BILL No. 739

October 17, 2001, Introduced by Senators GARCIA and STILLE and referred to the

Committee on Finance.

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 the title and sections 35, 41, 42, and 43 (MCL

125.1035, 125.1041, 125.1042, and 125.1043), section 42 as

amended by 1994 PA 365.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 TITLE

2 An act to define, license and regulate trailer coach parks;

3 to prescribe the powers and duties of the state health commis-

4 sioner and other state and local officers; to provide for the

5 levy and collection of A specific taxes TAX on occupied

6 trailers in trailer coach parks; and the disposition TO PROVIDE

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1 FOR THE COLLECTION AND DISTRIBUTION of the revenues therefrom;

2 to provide remedies and penalties for the violation of this act

3 SPECIFIC TAX; and to repeal certain acts and parts of acts.

4 Sec. 35. If ALL OF THE FOLLOWING APPLY TO a trailer coach

5 park is located in more than one 1 municipality: , then it

6 (A) THE TRAILER COACH PARK shall be considered to be a sepa-

7 rate TRAILER COACH park for each of the municipalities in which

8 it is located. , except that all

9 (B) ALL requirements pertaining to physical arrangement and

10 provision of facilities shall be the same as though for a single

11 TRAILER COACH park.

12 (C) Any license fees and monthly taxes accruing to

13 municipalities A MUNICIPALITY under the provisions of this

14 act shall be paid to each municipality on the basis of the

15 number of trailer coach sites in each THAT municipality and the

16 number of occupied trailer coaches on sites in each THAT

17 municipality.

18 Sec. 41. (1) Each licensee PRIOR TO JANUARY 1, 2002, A

19 TRAILER COACH PARK shall collect and remit a specific tax of

20 $3.00 per month , or major fraction thereof, OF A MONTH per

21 occupied trailer coach. , which shall be

22 (2) AFTER DECEMBER 31, 2001, A SPECIFIC TAX CALCULATED IN

23 THE FOLLOWING MANNER SHALL BE LEVIED ON EACH OCCUPIED TRAILER

24 COACH:

25 (A) FOR TAXES LEVIED AFTER DECEMBER 31, 2001 AND BEFORE

26 JANUARY 1, 2003, 10% OF THE TRAILER COACH'S FAIR MARKET VALUE

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1 MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX

2 COLLECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

3 (B) FOR TAXES LEVIED AFTER DECEMBER 31, 2002 AND BEFORE

4 JANUARY 1, 2004, 20% OF THE TRAILER COACH'S FAIR MARKET VALUE

5 MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX COL-

6 LECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

7 (C) FOR TAXES LEVIED AFTER DECEMBER 31, 2003 AND BEFORE

8 JANUARY 1, 2005, 30% OF THE TRAILER COACH'S FAIR MARKET VALUE

9 MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX COL-

10 LECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

11 (D) FOR TAXES LEVIED AFTER DECEMBER 31, 2004 AND BEFORE

12 JANUARY 1, 2006, 40% OF THE TRAILER COACH'S FAIR MARKET VALUE

13 MULTIPLIED BY THE NUMBER OF MILLS LEVIED IN THE LOCAL TAX COL-

14 LECTING UNIT IN WHICH THE TRAILER COACH IS LOCATED.

15 (3) THE SPECIFIC TAX LEVIED UNDER THIS SECTION IS a tax upon

16 the owners or occupants of each occupied trailer coach, including

17 trailer coaches licensed under the provisions of Act No. 300 of

18 the Public Acts of 1949, as amended, being sections 257.1 to

19 257.923 of the Compiled Laws of 1948, notwithstanding any provi-

20 sion of Act No. 300 of the Public Acts of 1949, as amended, to

21 the contrary MICHIGAN VEHICLE CODE, 1949 PA 300, MCL 257.1 TO

22 257.923, occupying space within the trailer coach park.

23 (4) THE SPECIFIC TAX LEVIED UNDER SUBSECTION (1) SHALL BE

24 REMITTED ANNUALLY AS PROVIDED IN SECTION 43.

25 (5) THE LOCAL TAX COLLECTING UNIT SHALL COLLECT THE SPECIFIC

26 TAX LEVIED UNDER SUBSECTION (2) AT THE SAME TIME AND IN THE SAME

27 MANNER AS TAXES COLLECTED UNDER THE GENERAL PROPERTY TAX ACT,

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1 1893 PA 206, MCL 211.1 TO 211.157. THE LOCAL TAX COLLECTING UNIT

2 SHALL DISTRIBUTE THE SPECIFIC TAX COLLECTED UNDER THIS SUBSECTION

3 IN THE SAME PROPORTION AS TAXES COLLECTED UNDER THE GENERAL PROP-

4 ERTY TAX ACT, 1893 PA 206, MCL 211.1 TO 211.157.

5 (6) The specific tax shall be LEVIED UNDER SUBSECTION (1)

6 OR (2) IS in lieu of any GENERAL AD VALOREM property tax levied

7 upon COLLECTED ON the trailer coach pursuant to the provisions

8 of Act No. 206 of the Public Acts of 1893, as amended, being

9 sections 211.1 to 211.157 of the Compiled Laws of 1948, upon or

10 on account of the trailer UNDER THE GENERAL PROPERTY TAX ACT,

11 1893 PA 206, MCL 211.1 TO 211.157, while THE TRAILER COACH IS

12 located in the trailer coach park. The licensee of a

13 (7) A trailer coach park shall not collect a monthly

14 SPECIFIC tax UNDER SUBSECTION (1) OR (2) for any space occupied

15 by a trailer coach accompanied by an automobile when IF the

16 trailer coach and automobile bear license plates issued by any

17 A state other than this state, THE TRAILER COACH AND ACCOMPANYING

18 AUTOMOBILE DO NOT OCCUPY THE SPACE for an accumulated period not

19 to exceed OF MORE THAN 90 days in any 12-month period, if AND

20 all the occupants of the trailer coach with AND accompanying

21 automobiles AUTOMOBILE are tourists or vacationists. When

22 one THE EXEMPTION UNDER THIS SUBSECTION DOES NOT APPLY IF 1 or

23 more persons occupying a THE trailer coach bearing a foreign

24 license are employed or IN THIS STATE, are conducting any

25 manner of business IN THIS STATE, or ARE furnishing any service

26 for gain within IN this state. , there shall be no exemption

27 from the specific tax.

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1 Sec. 42. (1) The treasurer of the municipality, A LOCAL

2 TAX COLLECTING UNIT in which a trailer coach park is located ,

3 shall accept DO ALL OF THE FOLLOWING:

4 (A) ACCEPT and verify the monthly reports ANNUAL TAX PAY-

5 MENT OF THE SPECIFIC TAX LEVIED UNDER SECTION 41(1) from

6 licensees and collect THE TRAILER COACH PARK REQUIRED UNDER

7 SECTION 43.

8 (B) COLLECT and disburse the monthly ANNUAL tax payments

9 PAYMENT OF THE SPECIFIC TAX LEVIED UNDER SECTION 41(1) as pro-

10 vided in this act SECTION.

11 (2) The municipal treasurer OF THE LOCAL TAX COLLECTING

12 UNIT shall issue a receipt in triplicate for all money THE SPE-

13 CIFIC TAX LEVIED UNDER SECTION 41(1) THAT IS collected under this

14 act. , the THE original receipt to SHALL be given to the

15 licensee, the duplicate to TRAILER COACH PARK, 1 COPY SHALL be

16 retained by the treasurer for municipal records, and the

17 triplicate 1 COPY, together with 50 cents PER MONTH per trailer

18 coach, shall be transmitted to the county treasurer , who

19 shall OF THE COUNTY IN WHICH THE TRAILER COACH PARK IS LOCATED.

20 (3) A COUNTY TREASURER WHO RECEIVES AN ANNUAL PAYMENT OF THE

21 SPECIFIC TAX LEVIED UNDER SECTION 41(1) UNDER SUBSECTION (2)

22 SHALL issue a receipt for the amount received and credit the pro-

23 ceeds to the county general fund.

24 (4) The municipal treasurer OF THE LOCAL TAX COLLECTING

25 UNIT THAT COLLECTS AN ANNUAL TAX PAYMENT OF THE SPECIFIC TAX

26 LEVIED UNDER SECTION 41(1) UNDER SUBSECTION (1) shall credit the

27 municipal general fund OF THE LOCAL TAX COLLECTING UNIT with 50

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1 cents per MONTH FOR EACH trailer coach located within the

2 municipality. For taxes transmitted COLLECTED UNDER SECTION

3 41(1) after June 30, 1994, the municipal treasurer shall trans-

4 mit $2.00 PER MONTH for each trailer coach parked in the

5 municipality LOCATED IN THE LOCAL TAX COLLECTING UNIT THAT IS

6 SUBJECT TO THE SPECIFIC TAX LEVIED UNDER THIS ACT to the state

7 treasury for credit to the state school aid fund established by

8 section 11 of article IX of the state constitution of 1963.

9 Sec. 43. (1) All remittances of monthly taxes shall be

10 made by the licensee on or before the fifth day of each month for

11 the preceding month. Nothing in this act shall prohibit any

12 licensee from reimbursing himself for the amount of each specific

13 tax which he is obligated to collect and remit by adding to his

14 charges for A TRAILER COACH PARK SHALL REMIT TO THE TREASURER OF

15 THE LOCAL TAX COLLECTING UNIT IN WHICH THE TRAILER COACH PARK IS

16 LOCATED THE SPECIFIC TAX LEVIED UNDER SECTION 41(1) NOT LATER

17 THAN JANUARY 15 FOR TAXES LEVIED AND COLLECTED UNDER THIS ACT IN

18 THE IMMEDIATELY PRECEDING YEAR.

19 (2) A TRAILER COACH PARK MAY ADD A CHARGE EQUAL TO THE SPE-

20 CIFIC TAX LEVIED UNDER THIS ACT TO each parking space in his

21 THE trailer coach park. an amount equal to the specific tax

22 levied hereunder.

23 Enacting section 1. This amendatory act takes effect

24 January 1, 2002.

25 Enacting section 2. This amendatory act does not take

26 effect unless Senate Bill No. 740 _____

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1 of the 91st Legislature is enacted into

2 law.

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