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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| UNIFORM CITY UTILITY USERS |
LEGAL CITATION: |
M.C.L. 141.1151 et seq.; 1990 PA 100. |
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| YEAR ADOPTED: |
1990. Originally enacted as 1970 PA 198, but expired on June 30, 1988. |
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| BASIS OF TAX: |
Privilege of consuming public telephone, electric, steam, or gas services in a city of 750,000 or more (Detroit). Exemption for facility located in a renaissance zone. |
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| RATE: |
To be established by increments of one-fourth of 1%, Detroit levies at the maximum rate of 5%. |
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| ADMINISTRATION: |
Administrator designated by the city. Collected by the city treasurer. |
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| REPORT AND PAYMENT: |
Due by last day of month. Annual return due by end of fourth month following end of tax year. |
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| DISPOSITION: |
To retain or hire police officers. |
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| 2006-07 COLLECTIONS: |
$60,019,626 |
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| 2006-07 COLLECTIONS/UNIT: |
$12.0 million/1% |
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| Uniform City Utility Users Tax Law Changes |
Last Updated July 21, 2008
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