November 10, 2015, Introduced by Senator SCHMIDT and referred to the Committee on Commerce.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
by amending section 21 (MCL 205.111), as amended by 2014 PA 80, and
by adding section 6c.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 6c. (1) Beginning with the first calendar quarter
following the effective date of the amendatory act that added this
section and each calendar quarter thereafter, every person storing,
using, or consuming aviation fuel, the storage, use, or consumption
of which is subject to the tax imposed by this act when the tax was
not paid to a seller, and every seller collecting the tax from the
purchaser from sales of aviation fuel shall, on or before the last
day of the month in the month that immediately follows the end of a
calendar quarter, file an informational report with the department
on a form prescribed by the department showing all of the following
for the immediately preceding calendar quarter:
(a) The entire amount of aviation fuel sold or purchased, as
applicable.
(b) The amount of tax for which he or she is liable from the
purchase or sale of aviation fuel.
(c) The number of gallons of aviation fuel sold or purchased,
as applicable, at each airport and the price for which those
gallons of aviation fuel were sold or purchased, as applicable.
(d) Any other information the department considers necessary
for the proper administration of this act.
(2) The report required under this section shall not include
any remittance for tax and does not constitute a return or
otherwise alleviate the person's obligations under section 6.
(3) A person required to file the informational report under
this section that fails or refuses to file the informational report
within the time and in the manner specified in this section shall
be liable for a penalty of $10.00 per day for each day for each
separate failure or refusal up to, but not exceeding, a maximum
penalty of $500.00 for each separate violation. The department may
waive the penalty if the taxpayer demonstrates to the satisfaction
of the department that the failure to file was due to reasonable
cause.
(4) As used in this section, "aviation fuel" means fuel as
that term is defined in section 4 of the aeronautics code of the
state of Michigan, 1945 PA 327, MCL 259.4.
Sec.
21. (1) Except as provided in subsections (2), (3), and
(4), and (5), all money received and collected under this act shall
be deposited by the department of treasury in the state treasury to
the credit of the general fund, to be disbursed only by
appropriations by the legislature.
(2)
The Subject to subsection
(5), the collections from the
use tax imposed at the additional rate of 2% approved by the
electors March 15, 1994 shall be deposited in the state school aid
fund established in section 11 of article IX of the state
constitution of 1963.
(3) From the money received and collected under this act for
the state share, an amount equal to all revenue lost under the
state education tax act, 1993 PA 331, MCL 211.901 to 211.906, and
all revenue lost from basic school operating mills as a result of
the exemption of personal property under sections 9m, 9n, and 9o of
the general property tax act, 1893 PA 206, MCL 211.9m, 211.9n, and
211.9o, as determined by the department, shall be deposited into
the state school aid fund established by section 11 of article IX
of the state constitution of 1963. Funds deposited into the state
school aid fund under this subsection shall not include the portion
of the state share of the use tax imposed at the additional rate of
2% approved by the electors of this state on March 15, 1994 and
dedicated for aid to schools under subsection (2).
(4) Money received and collected under this act for the local
community stabilization share is not state funds, shall not be
credited to the state treasury, and shall be transmitted to the
authority for deposit in the treasury of the authority, to be
disbursed by the authority only as authorized under the local
community stabilization authority act. The local community
stabilization share is a local tax, not a state tax, and money
received and collected for the local community stabilization share
is money of the authority and not money of this state.
(5) Beginning with the first calendar quarter following the
effective date of the amendatory act that added section 6c and each
calendar quarter thereafter, from the money received and collected
under this act for the state share, an amount equal to the
collections, for the calendar quarter that is 2 calendar quarters
immediately preceding the current calendar quarter, of the tax
imposed under this act at the additional rate of 2% approved by the
electors on March 15, 1994 from the use, storage, or consumption of
aviation fuel shall be distributed as follows:
(a) Thirty-five percent of the collections of the tax imposed
at a rate of 2% on the use, storage, or consumption of aviation
fuel shall be deposited in the state aeronautics fund and shall be
expended, on appropriation, only for those purposes authorized in
the aeronautics code of the state of Michigan, 1945 PA 327, MCL
259.1 to 259.208.
(b) Sixty-five percent of the collections of the tax imposed
at a rate of 2% on the use, storage, or consumption of aviation
fuel shall be deposited in the qualified airport fund and shall be
expended, on appropriation, only for those purposes authorized
under section 35(2) of the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.35.
(6) The department shall, on an annual basis, reconcile the
amounts distributed under subsection (5) during each fiscal year
with the amounts actually collected for a particular fiscal year
and shall make any necessary adjustments, positive or negative, to
the amounts to be distributed for the next successive calendar
quarter.
(7) As used in this section:
(a) "Aviation fuel" means fuel as that term is defined in
section 4 of the aeronautics code of the state of Michigan, 1945 PA
327, MCL 259.4.
(b) "Qualified airport fund" means the qualified airport fund
created in section 34(2) of the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.34.
(c) "State aeronautics fund" means the state aeronautics fund
created in section 34(1) of the aeronautics code of the state of
Michigan, 1945 PA 327, MCL 259.34.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
Enacting section 2. This amendatory act does not take effect
unless all of the following bills of the 98th Legislature are
enacted into law:
(a) Senate Bill No. 418.
(b) Senate Bill No. 425.
(c) Senate Bill No. 426.
(d) Senate Bill No. 613.
(e) Senate Bill No. 612.