Act No. 609
Public Acts of 2006
Approved by the Governor
January 3, 2007
Filed with the Secretary of State
January 3, 2007
EFFECTIVE DATE: January 3, 2007
STATE OF MICHIGAN
93RD LEGISLATURE
REGULAR SESSION OF 2006
Introduced by Rep. Hildenbrand
ENROLLED HOUSE BILL No. 5545
AN ACT to amend 1985 PA 106, entitled "An act to impose a state excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests in certain counties; to provide for the levy, assessment, and collection of the tax; to provide for the disposition and appropriation of the collections from the tax; to create a convention facility development fund; to authorize the distributions from the fund; to authorize the use of distributions from the tax as security for any bonds, obligations, or other evidences of indebtedness issued to finance convention facilities as provided by law; to prescribe certain other matters relating to bonds, obligations, or other evidences of indebtedness issued for such purposes," by amending section 3 (MCL 207.623).
The People of the State of Michigan enact:
Sec. 3. As used in this act:
(a) "Accommodations" means the room or other space provided to transient guests for dwelling, lodging, or sleeping, including furnishings and other accessories in a facility that is not a campground, hospital, nursing home, emergency shelter, or community mental health or community substance abuse treatment facility. Accommodations do not include food or beverages.
(b) "Commissioner" means the state treasurer.
(c) "Convention facility" means 1 or more facilities owned or leased by a local governmental unit that are any combination of a convention hall, auditorium, meeting rooms, and exhibition areas that are separate and distinct and contiguous to each other, and related adjacent public areas generally available to members of the public for lease on a short-term basis for holding conventions, meetings, exhibits, and similar events and the necessary site or sites, together with appurtenant properties necessary and convenient for use in connection with the facility.
(d) "Convention hotel" means a facility used in the business of providing accommodations that has more than 80rooms for providing accommodations to transient guests and that complies with all of the following:
(i) Located within a county having a population according to the most recent decennial census of 750,000 or more.
(ii) Located within a county that is 1 or more of the following:
(A) A county which has a convention facility with 350,000 square feet or more of total exhibit space.
(B) A county that has 2,000 or more rooms to provide accommodations for transient guests.
(e) "Person" means a natural person, partnership, fiduciary, association, corporation, or other entity.
(f) "Room charge" means the charge imposed for the use or occupancy of accommodations, excluding charges for food, beverages, telephone services, the use tax imposed under the use tax act, 1937 PA 94, MCL 205.91 to 205.111, or like services paid in connection with the charge. Room charge does not include reimbursement of the assessment imposed by the community convention or tourism marketing act, 1980 PA 395, MCL 141.871 to 141.880, the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.1889, or this act.
(g) "Transient guest" means a natural person staying less than 30 consecutive days.
This act is ordered to take immediate effect.
Clerk of the House of Representatives
Secretary of the Senate
Approved
Governor