SB-1632, As Passed Senate, December 10, 2008
November 12, 2008, Introduced by Senators HUNTER and CLARK-COLEMAN and referred to the Committee on Commerce and Tourism.
A bill to amend 1998 PA 58, entitled
"Michigan liquor control code of 1998,"
by amending section 1207 (MCL 436.2207).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1207. (1) The legislature finds and declares that there
exists in this state a continuing need for programs to promote
tourism and convention business in order to assist in the
prevention of unemployment and the alleviation of the conditions of
unemployment, to preserve existing jobs, and to create new jobs to
meet the employment demands of population growth. In order to
achieve these purposes, it is necessary to assist and encourage
local units of government to acquire, construct, improve, enlarge,
renew, replace, repair, furnish, and equip convention facilities
and the real property on which they are located.
(2) In addition to any other taxes imposed by law, there is
imposed, levied upon, and collected a specific tax equal to 4% of
the retail selling price of spirits for consumption on the
premises. The tax shall be collected by the commission at the time
of sale by the commission. In the case of sales to licensees, the
tax shall be computed on the retail selling price established by
the commission without allowance of discount.
(3) In addition to any other taxes imposed by law, there is
imposed, levied upon, and collected a specific tax equal to 4% of
the retail selling price of spirits for consumption off the
premises. The tax shall be collected by the commission at the time
of the sale by the commission.
(4) Upon collection, the commission shall deposit the proceeds
of the taxes imposed pursuant to subsections (2) and (3) in the
state treasury to the credit of the convention facility development
fund created by the state convention facility development act, 1985
PA 106, MCL 207.621 to 207.640, for distribution and use only in
the manner and for the purposes stated in that act.
(5)
The tax imposed by this act shall not be levied during any
period
in which the tax imposed pursuant to the state convention
facility
development act, 1985 PA 106, MCL 207.621 to 207.640, is
not
levied after January 1, 2016.
(6) This section shall not be construed as making
appropriations.