SENATE BILL No. 1061
March 7, 2000, Introduced by Senators EMMONS, PETERS, HAMMERSTROM, DINGELL
and BULLARD and referred to the Committee on Finance.
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:
1 SEC. 8D. A FOOD OR BEVERAGE VENDING MACHINE THAT IS SUBJECT
2 TO A LEASE OR RENTAL AGREEMENT SHALL BE ASSESSED TO THE OWNER OF
3 THE FOOD OR BEVERAGE VENDING MACHINE AT THE LOCATION AT WHICH THE
4 OWNER IS LOCATED AND IS NOT ASSESSABLE AT THE FOOD OR BEVERAGE
5 VENDING MACHINE'S LOCATION ON TAX DAY AS PROVIDED IN SECTION 2.
6 AS USED IN THIS SECTION, "FOOD OR BEVERAGE VENDING MACHINE" MEANS
7 A SELF-SERVICE DEVICE OFFERED FOR PUBLIC USE THAT, UPON INSERTION
8 OF A COIN, TOKEN, CARD, KEY, OR PAPER CURRENCY, DISPENSES UNIT
9 SERVINGS OF FOOD OR BEVERAGES WITHOUT THE NECESSITY OF
10 REPLENISHING THE DEVICE BETWEEN EACH VENDING OPERATION.
04774'99 Final page. FDD