January 28, 2003, Introduced by Rep. LaSata and referred to the Committee on Commerce.
A bill to amend 1959 PA 243, entitled
"An act to define, license and regulate trailer coach parks; to
prescribe the powers and duties of the state health commissioner
and other state and local officers; to provide for the levy and
collection of specific taxes on occupied trailers in trailer
coach parks and the disposition of the revenues therefrom; to
provide remedies and penalties for the violation of this act; and
to repeal certain acts and parts of acts,"
by amending sections 41 and 42 (MCL 125.1041 and 125.1042),
section 42 as amended by 1994 PA 365.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 41. Each licensee shall collect and remit a specific
2 tax of $3.00 $8.00
per month, or major fraction thereof of a
3 month, per occupied
trailer coach. , which shall be The
4 specific tax is a tax upon
on the owners or occupants of each
5 occupied trailer coach,
including a trailer coaches coach
6 licensed under the provisions
of Act No. 300 of the Public Acts
7 of 1949, as amended,
being sections 257.1 to 257.923 of the
1 Compiled Laws of 1948 the Michigan vehicle code, 1949 PA 300,
2 MCL 257.1 to 257.923,
notwithstanding any provision of Act
3 No. 300 of the Public
Acts of 1949, as amended, that
act to the
4 contrary, occupying space within the trailer coach park. The
5 specific tax shall be
is in lieu of any property tax levied
6 upon on the trailer coach pursuant according
to the
7 provisions of Act No.
206 of the Public Acts of 1893, as
8 amended, being
sections 211.1 to 211.157 of the Compiled Laws of
9 1948 general property tax act, 1893 PA 206, MCL 211.1
to
10 211.157, upon on
or on account of the trailer while located in
11 the trailer coach park. The licensee of a trailer coach park
12 shall not collect a
monthly tax for any space occupied by a
13 trailer coach accompanied by an automobile when the trailer coach
14 and automobile bear
license plates issued by any a state other
15 than this state for an
accumulated period that does not to
16 exceed 90 days in any
a 12-month period, if all the occupants
17 of the trailer coach with accompanying automobiles are tourists
18 or vacationists. When
one If 1 or more persons occupying a
19 trailer coach bearing a foreign license are employed or are
20 conducting any manner
of business or furnishing any a service
21 for gain within this
state, there shall be is no exemption from
22 the specific tax levied under this section.
23 Sec. 42. The treasurer of the municipality, in which a
24 trailer coach park is located, shall accept and verify the
25 monthly reports from licensees and collect and disburse the
26 monthly tax payments as provided in this act. The municipal
27 treasurer shall issue a receipt in triplicate for all money
1 collected under this act.
, The treasurer shall give the
2 original receipt to
be given to the licensee, retain the
3 duplicate to be
retained by the treasurer for municipal
4 records, and transmit the triplicate, together with 50 cents per
5 trailer coach, shall
be transmitted to the county treasurer,
6 who shall issue a receipt for the amount received and credit the
7 proceeds to the county general fund. The municipal treasurer
8 shall credit the municipal
general fund with 50 cents $4.50 per
9 trailer coach located
within the municipality. For taxes
10 transmitted after June
30, 1994, the The municipal
treasurer
11 shall transmit $2.00 $3.00
for each trailer coach parked in the
12 municipality to the state treasury for credit to the state school
13 aid fund established by section 11 of article IX of the state
14 constitution of 1963.