SB-0351, As Passed Senate, March 27, 2012
May 3, 2011, Introduced by Senators PROOS, PAPPAGEORGE, HILDENBRAND, MEEKHOF, MARLEAU, HANSEN, JONES and KAHN and referred to the Committee on Transportation.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
by amending section 25 (MCL 205.75), as amended by 2010 PA 160.
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, Not less than 27.9% 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)
For the fiscal year ending September 30, 2003 and for the
fiscal
year ending September 30, 2006 and each fiscal year ending
after
September 30, 2006, not less than 27.9% to the comprehensive
transportation fund created in section 10b of 1951 PA 51, MCL
247.660b. For the fiscal year ending September 30, 2004
through the
fiscal
year ending September 30, 2005, not less than 24% to the
comprehensive
transportation fund. For the fiscal year ending
September
30, 2006 only, the amount deposited to the comprehensive
transportation
fund under this subdivision shall be reduced by
$11,100,000.00.
For the fiscal year ending September 30, 2007 only,
the
amount deposited to the comprehensive transportation fund under
this
subdivision shall be reduced by $10,270,000.00. For the fiscal
year
ending September 30, 2008 only, the amount deposited to the
comprehensive
transportation fund under this subdivision shall be
reduced
by $5,000,000.00 and shall be deposited in the state
treasury
to the credit of the general fund. For the fiscal year
ending
September 30, 2010 only, the amount deposited to the
comprehensive
transportation fund under this subdivision shall be
reduced
by $5,700,000.00 and shall be deposited in the state
treasury
to the credit of the general fund.
(b)
The balance to the state general fund.
(5) For the fiscal year ending September 30, 2011 and each
fiscal year ending after September 30, 2011, an amount equal to 18%
of the collections of the tax imposed at a rate of 4% under this
act from the sale of motor fuel shall be deposited into the state
trunk line fund created in section 11 of 1951 PA 51, MCL 247.661,
for the purpose of matching federal aid highway funds as those
federal funds are made available to this state. As used in this
subsection, "motor fuel" means that term as defined in section 4 of
the motor fuel tax act, 2000 PA 403, MCL 207.1004.
(6) (5)
After the allocations and distributions are made
pursuant
to subsections (2) and (3), an 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 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 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.
(7) (6)
The balance in the state general
fund shall be
disbursed only on an appropriation or appropriations by the
legislature.