May 14, 2003, Introduced by Senators BASHAM and PATTERSON 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
4 commissioner and other
state and local officers; to provide
for
5 the levy and collection
of a specific taxes tax on occupied
6 trailers in trailer coach
parks; and the disposition to provide
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
7 separate trailer coach park for each of the municipalities in
8 which 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 Before January 1,
2004, 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, 2003, a specific tax calculated in the
23 following manner shall be levied on each occupied trailer coach:
24 (a) For taxes levied after December 31, 2003 and before
25 January 1, 2005, 10% of the trailer coach's fair market value
26 multiplied by the number of mills levied in the local tax
27 collecting unit in which the trailer coach is located.
1 (b) For taxes levied after December 31, 2004 and before
2 January 1, 2006, 20% of the trailer coach's fair market value
3 multiplied by the number of mills levied in the local tax
4 collecting unit in which the trailer coach is located.
5 (c) For taxes levied after December 31, 2005 and before
6 January 1, 2007, 30% of the trailer coach's fair market value
7 multiplied by the number of mills levied in the local tax
8 collecting unit in which the trailer coach is located.
9 (d) For taxes levied after December 31, 2006 and before
10 January 1, 2008, 40% of the trailer coach's fair market value
11 multiplied by the number of mills levied in the local tax
12 collecting unit in which the trailer coach is located.
13 (3) The specific tax levied under this section is a tax upon
14 the owners or occupants of each occupied trailer coach, including
15 trailer coaches licensed
under the provisions of Act No. 300 of
16 the Public Acts of
1949, as amended, being sections 257.1 to
17 257.923 of the
Compiled Laws of 1948, notwithstanding any
18 provision of Act No.
300 of the Public Acts of 1949, as amended,
19 to the contrary Michigan vehicle code, 1949 PA 300, MCL 257.1 to
20 257.923, occupying space within the trailer coach park.
21 (4) The specific tax levied under subsection (1) shall be
22 remitted annually as provided in section 43.
23 (5) The local tax collecting unit shall collect the specific
24 tax levied under subsection (2) at the same time and in the same
25 manner as taxes collected under the general property tax act,
26 1893 PA 206, MCL 211.1 to 211.157. The local tax collecting unit
27 shall distribute the specific tax collected under this subsection
1 in the same proportion as taxes collected under the general
2 property tax act, 1893 PA 206, MCL 211.1 to 211.157.
3 (6) The
specific tax shall be levied under subsection (1)
4 or (2) is in lieu of any general
ad valorem property tax levied
5 upon collected on the trailer coach pursuant to
the provisions
6 of Act No. 206 of the
Public Acts of 1893, as amended, being
7 sections 211.1 to
211.157 of the Compiled Laws of 1948, upon or
8 on account of the
trailer under the general
property tax act,
9 1893 PA 206, MCL 211.1 to 211.157, while the trailer coach is
10 located in the trailer
coach park. The licensee of a
11 (7) A trailer
coach park shall not collect a monthly
12 specific tax under subsection (1) or (2) for any space occupied
13 by a trailer coach
accompanied by an automobile when if the
14 trailer coach and
automobile bear license plates issued by any
15 a state other than this state, the trailer coach and accompanying
16 automobile do not occupy the space for an accumulated period not
17 to exceed of more than 90 days in any 12-month period, if
and
18 all the occupants of the
trailer coach with and accompanying
19 automobiles automobile are tourists or vacationists. When
20 one The exemption under this subsection does not apply
if 1 or
21 more persons occupying a
the trailer coach bearing a foreign
22 license are employed or in this state, are
conducting any
23 manner of business in this state, or are furnishing any service
24 for gain within in
this state. , there shall be no exemption
25 from the specific tax.
26 Sec. 42. (1)
The treasurer of the municipality, a local
27 tax collecting unit in
which a trailer coach park is located ,
1 shall accept do
all of the following:
2 (a) Accept and
verify the monthly reports annual tax
3 payment of the specific tax levied under section 41(1) from
4 licensees and collect
the trailer coach park required
under
5 section 43.
6 (b) Collect and
disburse the monthly annual tax payments
7 payment of the specific tax levied under section 41(1) as
8 provided in this act section.
9 (2) The municipal
treasurer of the local tax collecting
10 unit shall issue a
receipt in triplicate for all money the
11 specific tax levied under section 41(1) that is collected under
12 this act. ,
the The original receipt to shall be given to the
13 licensee, the
duplicate to trailer coach park,
1 copy shall be
14 retained by the treasurer
for municipal records, and the
15 triplicate 1 copy, together with 50 cents per month
per trailer
16 coach, shall be transmitted
to the county treasurer , who
17 shall of the county in which the trailer coach park is
located.
18 (3) A county treasurer who receives an annual payment of the
19 specific tax levied under section 41(1) under subsection (2)
20 shall issue a receipt for the amount received and credit the
21 proceeds to the county general fund.
22 (4) The municipal
treasurer of the local tax collecting
23 unit that collects an annual tax payment of the specific tax
24 levied under section 41(1) under subsection (1) shall credit the
25 municipal general fund of the local tax collecting unit
with 50
26 cents per month for each trailer coach located within the
27 municipality. For taxes transmitted
collected under section
1 41(1) after June 30, 1994, the municipal
treasurer shall
2 transmit $2.00 per
month for each trailer coach parked in the
3 municipality located in the local tax collecting unit that is
4 subject to the specific tax levied under this act to the state
5 treasury for credit to the state school aid fund established by
6 section 11 of article IX of the state constitution of 1963.
7 Sec. 43. (1) All
remittances of monthly taxes shall be
8 made by the licensee
on or before the fifth day of each month for
9 the preceding month.
Nothing in this act shall prohibit any
10 licensee from
reimbursing himself for the amount of each specific
11 tax which he is
obligated to collect and remit by adding to his
12 charges for A trailer coach park shall remit to the treasurer
of
13 the local tax collecting unit in which the trailer coach park is
14 located the specific tax levied under section 41(1) not later
15 than January 15 for taxes levied and collected under this act in
16 the immediately preceding year.
17 (2) A trailer coach park may add a charge equal to the
18 specific tax levied under this act to each parking space in his
19 the trailer coach park.
an amount equal to the specific tax
20 levied hereunder.
21 Enacting section 1. This amendatory act takes effect
22 January 1, 2004.