HOUSE BILL No. 5722


     May 3, 2000, Introduced by Rep. Rick Johnson and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   (MCL 211.1 to 211.157) by adding section 8d.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 8D.  A FOOD OR BEVERAGE VENDING MACHINE THAT IS SUBJECT

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      TO A LEASE OR RENTAL AGREEMENT SHALL BE ASSESSED TO THE OWNER OF

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      THE FOOD OR BEVERAGE VENDING MACHINE AT THE LOCATION AT WHICH THE

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      OWNER IS LOCATED AND IS NOT ASSESSABLE AT THE FOOD OR BEVERAGE

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      VENDING MACHINE'S LOCATION ON TAX DAY AS PROVIDED IN SECTION 2.

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      AS USED IN THIS SECTION, "FOOD OR BEVERAGE VENDING MACHINE" MEANS

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      A SELF-SERVICE DEVICE OFFERED FOR PUBLIC USE THAT, UPON INSERTION

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      OF A COIN, TOKEN, CARD, KEY, OR PAPER CURRENCY, DISPENSES UNIT

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      SERVINGS OF FOOD OR BEVERAGES WITHOUT THE NECESSITY OF

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      REPLENISHING THE DEVICE BETWEEN EACH VENDING OPERATION.




   04774'99                                                 FDD