January 27, 2005, Introduced by Senator BASHAM 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:
TITLE
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 a specific taxes tax on
occupied trailers in
trailer
coach parks; and the disposition to provide for the
collection
and distribution of the revenues
therefrom; to provide
remedies
and penalties for the violation of this act specific tax;
and
to repeal certain acts and parts of acts.
Sec.
35. If All of the
following apply to a trailer coach
park
is located in more than one 1 municipality: ,
then it
(a) The trailer coach park shall be considered to be a
separate trailer coach park for each of the municipalities in which
it
is located. , except that all
(b) All requirements pertaining to physical arrangement and
provision of facilities shall be the same as though for a single
trailer coach park.
(c) Any
license fees and monthly taxes accruing to
municipalities
a municipality under the
provisions of this act
shall
be paid to each municipality on the basis of the number of
trailer
coach sites in each that municipality and the number of
occupied
trailer coaches on sites in each that municipality.
Sec.
41. (1) Each licensee Before January 1, 2005, a trailer
coach
park 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
(2) After December 31, 2004, a specific tax calculated in the
following manner shall be levied on each occupied trailer coach:
(a) For taxes levied after December 31, 2004 and before
January 1, 2006, 10% of the trailer coach's fair market value
multiplied by the number of mills levied in the local tax
collecting unit in which the trailer coach is located.
(b) For taxes levied after December 31, 2005 and before
January 1, 2007, 20% of the trailer coach's fair market value
multiplied by the number of mills levied in the local tax
collecting unit in which the trailer coach is located.
(c) For taxes levied after December 31, 2006 and before
January 1, 2008, 30% of the trailer coach's fair market value
multiplied by the number of mills levied in the local tax
collecting unit in which the trailer coach is located.
(d) For taxes levied after December 31, 2007 and before
January 1, 2009, 40% of the trailer coach's fair market value
multiplied by the number of mills levied in the local tax
collecting unit in which the trailer coach is located.
(3) The specific tax levied under this section 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, notwithstanding any provision
of
Act No. 300 of the Public Acts of 1949, as amended, to the
contrary
Michigan vehicle
code, 1949 PA 300, MCL 257.1 to 257.923,
occupying space within the trailer coach park.
(4) The specific tax levied under subsection (1) shall be
remitted annually as provided in section 43.
(5) The local tax collecting unit shall collect the specific
tax levied under subsection (2) at the same time and in the same
manner as taxes collected under the general property tax act, 1893
PA 206, MCL 211.1 to 211.157. The local tax collecting unit shall
distribute the specific tax collected under this subsection in the
same proportion as taxes collected under the general property tax
act, 1893 PA 206, MCL 211.1 to 211.157.
(6) The
specific tax shall be levied
under subsection (1) or
(2)
is in lieu of any general ad valorem property tax levied upon
collected
on 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, upon or on account
of
the trailer under the general property tax act, 1893 PA
206,
MCL 211.1 to 211.157, while the trailer coach is located in the
trailer
coach park. The licensee of a
(7) A trailer
coach park shall not collect a monthly
specific tax under subsection (1) or (2) for any space occupied by
a
trailer coach accompanied by an automobile when if the
trailer
coach
and automobile bear license plates issued by any a
state
other than this state, the trailer coach and accompanying
automobile
do not occupy the space for an
accumulated period not
to
exceed of more than 90 days in any 12-month period, if and
all
the occupants of the trailer coach with and accompanying
automobiles
automobile are tourists or
vacationists. When one
The exemption under this subsection does not apply if 1 or more
persons
occupying a the trailer coach bearing a foreign license
are
employed or in this
state, are conducting any manner of
business in this state, or are furnishing any service for gain
within
in this state. ,
there shall be no exemption from the
specific
tax.
Sec.
42. (1) The treasurer of the municipality, a local tax
collecting
unit in which a trailer coach park is
located , shall
accept
do all of the following:
(a)
Accept and verify the monthly
reports annual tax payment
of
the specific tax levied under section 41(1) from licensees and
collect
the trailer coach park required under section 43.
(b)
Collect and disburse the monthly annual
tax payments
payment of the specific tax levied under section 41(1) as provided
in
this act section.
(2) The
municipal treasurer of
the local tax collecting unit
shall
issue a receipt in triplicate for all money the specific
tax
levied under section 41(1) that is
collected under this act. ,
the
The original receipt to shall
be given to the licensee, the
duplicate
to trailer coach park,
1 copy shall be retained by the
treasurer
for municipal records, and the triplicate 1 copy,
together with 50 cents per month per trailer coach, shall be
transmitted
to the county treasurer , who shall of the county
in which the trailer coach park is located.
(3) A county treasurer who receives an annual payment of the
specific tax levied under section 41(1) under subsection (2) shall
issue a receipt for the amount received and credit the proceeds to
the county general fund.
(4) The
municipal treasurer of
the local tax collecting unit
that collects an annual tax payment of the specific tax levied
under
section 41(1) under subsection (1)
shall credit the
municipal
general fund of the local tax collecting unit with 50
cents per month for each trailer coach located within the
municipality.
For taxes transmitted collected
under section 41(1)
after
June 30, 1994, the municipal treasurer shall transmit
$2.00
per
month for each trailer coach parked
in the municipality
located in the local tax collecting unit that is subject to the
specific tax levied under this act to the state treasury for credit
to the state school aid fund established by section 11 of article
IX of the state constitution of 1963.
Sec.
43. (1) All remittances of monthly taxes shall be made
by
the licensee on or before the fifth day of each month for the
preceding
month. Nothing in this act shall prohibit any licensee
from
reimbursing himself for the amount of each specific tax which
he
is obligated to collect and remit by adding to his charges for
A trailer coach park shall remit to the treasurer of the local tax
collecting unit in which the trailer coach park is located the
specific tax levied under section 41(1) not later than January 15
for taxes levied and collected under this act in the immediately
preceding year.
(2) A trailer coach park may add a charge equal to the
specific
tax levied under this act to each
parking space in his
the trailer coach park. an amount equal to the
specific tax levied
hereunder.
Enacting section 1. This amendatory act takes effect January
1, 2005.