| |
 |
 |
 |
 |
 |
 |
 |
| |
 |
 |
| |
| TAX OUTLINE |
 |
 |
 |
 |
 |
| |
| TAX DESCRIPTIONS |
 |
 |
 |
 |
 |
| |
 |
 |
| |
|
|
| STADIUM AND CONVENTION FACILITY |
LEGAL CITATION: |
M.C.L. 207.751-207.759; 1991 PA 180. |
|
| YEAR ADOPTED: |
1991. Selected cities and counties may adopt by ordinance upon approval by voters. Wayne County voters approved the tax, on hotels and automobile leasing companies only, in November 1996. |
|
| BASIS OF TAX: |
Privilege of operating restaurants, hotels and automobile leasing companies. |
|
| MEASURE OF TAX (BASE): |
Gross receipts of restaurants, hotels and automobile leasing companies in selected municipalities. |
|
| RATE: |
Restaurants and hotels, not to exceed 1%; automobile leasing companies not to exceed 2%. |
|
| ADMINISTRATION: |
Michigan Department of Treasury, Bureau of Revenue upon agreement with municipality. |
|
| REPORT AND PAYMENT: |
Determined by ordinance. |
|
| DISPOSITION: |
Special fund of municipality. |
|
| 2004-05 COLLECTIONS: |
$17,158,000 |
Last Updated January 2, 2007
|
|
