October 25, 2005, Introduced by Senator EMERSON and referred to the Committee on Appropriations.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2004 PA 544.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 25. (1) All money received and collected under this act
shall be deposited by the department in the state treasury to the
credit of the general fund, except as otherwise provided in this
section.
(2) Fifteen percent of the collections of the tax imposed at a
rate of 4% shall be distributed to cities, villages, and townships
pursuant to the Glenn Steil state revenue sharing act of 1971, 1971
PA 140, MCL 141.901 to 141.921.
(3) Sixty percent of the collections of the tax imposed at a
rate of 4% shall be deposited in the state school aid fund
established in section 11 of article IX of the state constitution
of 1963 and distributed as provided by law. In addition, all of the
collections of the tax imposed at the additional rate of 2%
approved by the electors March 15, 1994 shall be deposited in the
state school aid fund.
(4) For the fiscal year ending September 30, 1988 and each
fiscal year ending after September 30, 1988, of the 25% of the
collections of the general sales tax imposed at a rate of 4%
directly or indirectly on fuels sold to propel motor vehicles upon
highways, on the sale of motor vehicles and on the sale of the
parts and accessories of motor vehicles by new and used car
businesses, used car businesses, accessory dealer businesses, and
gasoline station businesses as classified by the department of
treasury remaining after the allocations and distributions are made
pursuant to subsections (2) and (3), the following amounts shall be
deposited each year into the respective funds:
(a) Through the fiscal year ending September 30, 2003 and for
the
fiscal year ending September 30, 2006 2007
and each fiscal
year
ending after September 30, 2006 2007, not less than 27.9% to
the comprehensive transportation fund. For the fiscal year ending
September 30, 2004 and, except as
otherwise provided in this
subdivision,
for through the fiscal year ending September 30,
2005
2006, not less than 24% to the comprehensive
transportation
fund. For
the fiscal year ending September
30, 2005 only, the
amount
deposited to the comprehensive transportation fund under
this
subdivision shall be reduced by $10,000,000.00.
(b) The balance to the state general fund.
(5) After the allocations and distributions are made pursuant
to subsections (2) and (3), an amount equal to the collections of
the tax imposed at a rate of 4% under this act from the sale at
retail
of computer software as defined in section 1 1a shall
be
deposited in the Michigan health initiative fund created in section
5911 of the public health code, 1978 PA 368, MCL 333.5911, and
shall be considered in addition to, and is not intended as a
replacement for any other money appropriated to the department of
public
community health. The funds deposited in the Michigan
health initiative fund on an annual basis shall not be less than
$9,000,000.00 or more than $12,000,000.00.
(6) The balance in the state general fund shall be disbursed
only on an appropriation or appropriations by the legislature.