August 24, 2005, Introduced by Rep. Jones and referred to the Committee on Local Government and Urban Policy.
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 section 41 (MCL 125.1041).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
41. (1) Each Except
as otherwise provided in this
section, each licensee shall collect and remit a specific tax of
$3.00
per month, or major fraction thereof of a month, per
occupied
trailer coach, which shall be specific tax is a tax upon
the owners or occupants of each occupied trailer coach, including
trailer
coaches licensed under the provisions of Act No. 300 of
the
Public Acts of 1949, as amended, being sections 257.1 to
257.923
of the Compiled Laws of 1948 Michigan
vehicle code, 1949
PA
300, MCL 257.1 to 257.923,
notwithstanding any provision of Act
No.
300 of the Public Acts of 1949, as amended the Michigan
vehicle code, 1949 PA 300, MCL 257.1 to 257.923, to the contrary,
occupying space within the trailer coach park.
(2)
The For a trailer coach subject to the specific
tax
under
this act, the specific tax shall
be is in lieu of any
property
tax levied upon the trailer coach
pursuant to the
provisions
of Act No. 206 of the Public Acts of 1893, as amended,
being
sections 211.1 to 211.157 of the Compiled Laws of 1948 under
the general property tax act, 1893 PA 206, MCL 211.1 to 211.157,
upon or on account of the occupied trailer coach while located in
the trailer coach park.
(3) Beginning January 1, 2006, the specific tax under this act
does not apply to an occupied trailer coach that is a new mobile
home and an occupied trailer coach that is a new mobile home shall
be subject to the levy and collection of general ad valorem taxes
under the general property tax act, 1893 PA 206, MCL 211.1 to
211.157, as provided in section 2 of the general property tax act,
1893 PA 206, MCL 211.2. As used in this subsection, "new mobile
home" means a mobile home for which a certificate of title was
initially issued under the mobile home commission act, 1987 PA 96,
MCL 125.2301 to 125.2349, on or after January 1, 2006.
(4) The licensee of a trailer coach park shall not collect a
monthly
tax for any space occupied by a an
occupied trailer coach
accompanied
by an automobile when if
the occupied trailer coach
and automobile bear license plates issued by any state other than
this state for an accumulated period not to exceed 90 days in any
12-month period, if all the occupants of the occupied trailer coach
with
and accompanying automobiles are tourists or
vacationists.
(5)
When one If 1
or more persons occupying a trailer coach
bearing a foreign license are employed or are conducting any manner
of business or furnishing any service for gain within this state,
there
shall be no exemption from the
occupied trailer coach is
subject to the specific tax levied under this act.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 5083(request no.
01817'05) of the 93rd Legislature is enacted into law.