MCL - Index of 100-1990-2

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
100-1990-2 CHAPTER 2 UNIFORM CITY UTILITY USERS TAX ORDINANCE (141.1161...141.1177)
Section 141.1161 Short title.
Section 141.1162 Definitions.
Section 141.1163 Imposition of city utility users tax; rate; measurement.
Section 141.1164 Billing; tax as debt; delinquency; remittance; filing annual return.
Section 141.1165 Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records.
Section 141.1166 Confidentiality; violation; penalties.
Section 141.1167 Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties.
Section 141.1168 Delinquent tax amounts; interest and penalties.
Section 141.1169 Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest.
Section 141.1170 Hearing; final assessment; proof of mailing; effect of not filing protest.
Section 141.1171 Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution.
Section 141.1172 Additional assessment.
Section 141.1173 Claim for refund; time; denial; appeal; payment of tax deficiency.
Section 141.1174 Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.
Section 141.1175 Grievance; judicial determination.
Section 141.1176 Payment of recovery from general fund.
Section 141.1177 Violations; penalties.