HOUSE JOINT RESOLUTION UU

 

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.