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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| AIRPORT PARKING EXCISE |
LEGAL CITATION: |
M.C.L. 207.371-207.383; 1987 PA 248. |
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| YEAR ADOPTED: |
1987 |
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| BASIS OF TAX: |
Privilege of providing public parking at a "regional" airport. The latter term refers to an airport which services 4,000,000 or more enplanements annually (Detroit Metropolitan Wayne County Airport). |
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| MEASURE OF TAX (BASE): |
Amount charged for parking. |
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| RATE: |
27% |
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| ADMINISTRATION: |
Michigan Department of Treasury.. |
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| REPORT AND PAYMENT: |
Due at same time and manner as Use Tax. |
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| DISPOSITION: |
Airport Parking Fund to be used as follows:
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State Aeronautics Fund |
$6 million |
safety and security projects at state airports |
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City of Romulus |
$1.5 million |
general fund |
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Wayne County |
balance of revenues |
indigent care |
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| 2004-05 COLLECTIONS: |
$17,670,000 |
Last Updated January 24, 2007
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