April 10, 2008, Introduced by Reps. Byrnes, Accavitti, Tobocman, Coulouris, Robert Jones, Meadows and Vagnozzi and referred to the Committee on New Economy and Quality of Life.
A joint resolution proposing an amendment to the state
constitution of 1963, by amending section 8 of article IX, to
provide for a supplemental sales tax for arts and culture
programming.
Resolved by the Senate and House of Representatives of the
state of Michigan, That the following amendment to the state
constitution of 1963, to provide for a supplemental sales tax for
arts and culture programming, is proposed, agreed to, and submitted
to the people of the state:
ARTICLE IX
Sec. 8. Except as provided in this section, the Legislature
shall not impose a sales tax on retailers at a rate of more than 4%
of their gross taxable sales of tangible personal property.
Beginning May 1, 1994, the sales tax shall be imposed on
retailers at an additional rate of 2% of their gross taxable sales
of tangible personal property not exempt by law and the use tax at
an additional rate of 2%. The proceeds of the sales and use taxes
imposed at the additional rate of 2% shall be deposited in the
state school aid fund established in section 11 of this article.
The allocation of sales tax revenue required or authorized by
sections 9 and 10 of this article does not apply to the revenue
from the sales tax imposed at the additional rate of 2%.
Beginning January 1, 2009, a supplemental sales tax shall be
imposed on retailers located in an arts and culture district at an
additional rate of not more than 1% of their gross taxable sales of
tangible personal property not exempt by law, if the local
governmental unit in which the arts and culture district is located
approves the creation of the arts and culture district and if a
majority of the qualified electors of the arts and culture district
approve the levy of the supplemental sales tax at a general
election or a special election called for that purpose. Proceeds
from the levy of the supplemental sales tax shall be used only to
support arts and culture programming in the arts and culture
district or in surrounding areas.
No sales tax or use tax shall be charged or collected from and
after January 1, 1975 on the sale or use of prescription drugs for
human use, or on the sale or use of food for human consumption
except in the case of prepared food intended for immediate
consumption as defined by law. This provision shall not apply to
alcoholic beverages.
Resolved further, That the foregoing amendment shall be
submitted to the people of the state at the next general election
in the manner provided by law.