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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| 9-1-1 SERVICE |
LEGAL CITATION: |
M.C.L. 484.1408 et.seq.; 1999 PA 78 |
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| YEAR ADOPTED: |
1999 (scheduled to sunset December 31, 2011) |
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| BASIS OF TAX: |
Communication services capable of accessing 9-1-1 services. |
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| MEASURE OF TAX (BASE): |
All communication services capable of accessing 9-1-1 service. |
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| RATE: |
Effective July 1, 2008, $.19 per month for each CMRS connection. Adjusted annually (effective January 1, 2009), not greater than $.25 or less than $.15. |
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| ADMINISTRATION: |
Michigan Department of Treasury. |
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| REPORT AND PAYMENT: |
Due 30 days after the end of each quarter. |
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| DISPOSITION: |
CMRS Emergency Telephone Fund distributed as follows:
| Counties (per capita): |
49.5% |
| Counties (equal share): |
33% |
| Local exchange providers: |
7.75% |
| Emergency 9-1-1 centers for training: |
6% |
| State Police: |
3.75% |
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| 2006-07 COLLECTIONS: |
$20,553,000 |
Last Updated July 21, 2008
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