| COMMERCIAL MOBILE RADIO SERVICE |
LEGAL CITATION: |
M.C.L. 484.1408 et.seq.; 1999 PA 78 |
|
| YEAR ADOPTED: |
1999 (scheduled to sunset December 31, 2007) |
|
| BASIS OF TAX: |
Use of commercial mobile radio service (CMRS). |
|
| MEASURE OF TAX (BASE): |
Commercial Mobile Radio Service (cellular telephone) connections. |
|
| RATE: |
$.29 per month for each CMRS connection, effective January 1, 2006.
|
|
| ADMINISTRATION: |
Michigan Department of Treasury, Bureau of Revenue.. |
|
| REPORT AND PAYMENT: |
Due 30 days after the end of each quarter. |
|
| DISPOSITION: |
CMRS Emergency Telephone Fund distributed as follows:
| Counties (per capita): |
Revenue from $.15 of fee |
| Counties (equal share): |
Revenue from $.10 of fee |
| 9-1-1 Operator Training: |
Revenue from $.015 of fee |
| State Police: |
Revenue from $.01 of fee |
| Land lines: |
Revenue from $.01 of fee |
| CMRS Supplier: |
Revenue from $.005 of fee |
|
|
| 2004-05 COLLECTIONS: |
$29,196,000 |
