May 28, 2003, Introduced by Rep. Rivet and referred to the Committee on Tax Policy.
A bill to amend 1980 PA 395, entitled
"Community convention or tourism marketing act,"
by amending section 3 (MCL 141.873), as amended by 1996 PA 589.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 3. (1) A bureau that intends to establish a marketing
2 program and assessment district shall file a marketing program
3 notice with the director. The marketing program notice shall
4 state that the bureau proposes to create a marketing program
5 under this act and cause an assessment to be collected from
6 owners of transient facilities within the assessment district to
7 pay the costs of the marketing program.
8 (2) The marketing program notice shall describe the
9 structure, membership, and activities of the bureau.
10 (3) The marketing program notice shall describe the marketing
11 program to be implemented by the bureau with the assessment
1 revenues, specify the amount of the assessment proposed to be
2 levied, which, except as provided in this subsection, shall not
3 exceed 2% 5%
of the room charges in the applicable payment
4 period, and describe the municipalities comprising the assessment
5 district. A bureau
described in subsection (8) may impose an
6 assessment of 4% if
the assessment and marketing program are
7 approved by a majority
of the transient facilities located within
8 a township described
in subsection (8) at a written referendum
9 held by the director
pursuant to section 3a by mail or in person
10 for the purpose of
which each owner shall have 1 vote for each
11 room in an owner's
transient facility.
12 (4) Except as provided in section 10, an area shall not be
13 included in the marketing program notice filed under this act and
14 the assessment district specified in the notice if the area is
15 part of an existing assessment district under this act for which
16 a marketing program is in effect.
17 (5) If on the date of the mailing of the marketing program
18 notice under this act an excise tax or other tax based on a room
19 charge is not being collected, a municipality included in the
20 marketing program notice shall not be subject to the collection
21 of an excise tax imposed
under Act No. 263 of the Public Acts of
22 1974, being sections
141.861 to 141.867 of the Michigan Compiled
23 Laws 1974 PA 263, MCL 141.861 to 141.867, or
another tax based
24 on a room charge.
25 (6) If a part of a municipality is subject to an assessment
26 under the convention and
tourism marketing act, Act No. 383 of
27 the Public Acts of
1980, being sections 141.881 to 141.889 of the
1 Michigan Compiled Laws
1980 PA 383, MCL 141.881 to
141.889, that
2 part of the municipality shall not be included in a marketing
3 program notice or assessment district under this act.
4 (7) Simultaneously with the filing of the marketing program
5 notice with the director, the bureau shall mail a copy of the
6 notice, by registered or certified mail, to each owner of a
7 transient facility located in the assessment district specified
8 in the notice, in care of the respective transient facility. In
9 assembling the list of owners to whom the notices shall be
10 mailed, the bureau shall use any data that is reasonably
11 available to the bureau.
12 (8) A bureau that
is located within a township that is a
13 municipality and,
except for the assessment made under this
14 subsection, that does
not assess a room charge on the owners of a
15 transient facility may
impose an assessment of 4% if it meets all
16 of the following:
17 (a) The assessment
district is a township that is contiguous
18 to a county that
levies an excise tax of 5% under Act No. 263 of
19 the Public Acts of
1974.
20 (b) The owners
representing not less than 80% of the rooms in
21 the assessment
district are members of a nonprofit organization
22 formed to promote
convention business or tourism that receives
23 funding from a tax
levied under Act No. 263 of the Public Acts of
24 1974, in the
contiguous county.
25 (c) The bureau
contracts with the nonprofit organization
26 formed to promote
convention business or tourism that receives
27 funding from a tax
levied under Act No. 263 of the Public Acts of
1 1974, in the
contiguous county to promote convention business or
2 tourism and pays that
nonprofit organization all of the
3 assessment revenues
collected under this act for the promotion of
4 convention business or
tourism.
5 (d) The owners
representing not less than 80% of the rooms in
6 the assessment
district voluntarily contributed during the
7 nonprofit
organization's preceding fiscal year to the nonprofit
8 organization formed to
promote convention business or tourism
9 that receives funding
from a tax levied under Act No. 263 of the
10 Public Acts of 1974,
in the contiguous county, an amount
11 equivalent to the 2%
assessment permitted under this act for the
12 promotion of
convention business or tourism.