May 17, 2006, Introduced by Senators JELINEK and GOSCHKA and referred to the Committee on Local, Urban and State Affairs.
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 licensee shall collect and remit a specific
tax of $3.00 per month, or major fraction thereof, per occupied
trailer coach, which shall be 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. The specific tax shall be 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 the general property
tax act, 1893 PA 206, MCL 211.1 to 211.157, upon or on account of
the trailer while located in the trailer coach park. The licensee
of a trailer coach park shall not collect a monthly tax for any
space occupied by a trailer coach accompanied by an automobile when
the 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 trailer
coach
with accompanying automobiles are tourists or vacationists
vacationers. When
one 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 specific tax under this act.
(2) If a licensee does not remit the specific tax by the date
required under section 43, interest shall accrue on the balance at
the statutory rate and the licensee shall be liable for a civil
fine of not more than $10.00 per occupied trailer coach for each
month the licensee does not remit the specific tax authorized under
this section.