February 10, 2009, Introduced by Senator CHERRY and referred to the Committee on Local, Urban and State Affairs.
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 section 41 (MCL 125.1041), as amended by 2008 PA 5.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 41. (1) Each licensee shall collect and remit a specific
tax
of $3.00 per month, or major fraction thereof of a month, per
occupied trailer coach, which shall be a tax upon the owners or
occupants of each occupied trailer coach, including trailer coaches
licensed under the Michigan vehicle code, 1949 PA 300, MCL 257.1 to
257.923, notwithstanding any provision of the Michigan vehicle
code, 1949 PA 300, MCL 257.1 to 257.923, to the contrary, occupying
space within the trailer coach park. The specific tax shall be in
lieu of any property tax levied upon the trailer coach and,
beginning December 31, 2008, upon any addition or improvement to
the
trailer coach located in that space pursuant
to the provisions
of
the general property tax act, 1893
PA 206, MCL 211.1 to 211.157
211.155, upon or on account of the trailer coach while located in
the trailer coach park. The licensee of a trailer coach park shall
not collect a monthly tax for any space occupied by a trailer coach
accompanied
by an automobile when if the trailer coach and
automobile bear license plates issued by any state other than this
state for an accumulated period not to exceed 90 days in any 12-
month period, if all the occupants of the trailer coach with
accompanying automobiles are tourists or vacationers. When 1 or
more persons occupying a trailer coach bearing a foreign license
plate are employed or are conducting any manner of business or
furnishing any service for gain within this state, there shall be
no exemption from the specific tax under this act.
(2) If a licensee does not remit the specific tax by the date
required under section 43, the licensee shall pay a late payment
penalty of 3% of the unpaid balance. Interest shall accrue on the
unpaid balance at a rate of 1% per month and the licensee shall be
liable for a civil fine of not more than $10.00 per occupied
trailer coach for each month the licensee does not remit the
specific tax authorized under this section.