Michigan Laws 141.873 – Marketing program and assessment district; establishment; marketing program notice; filing; contents; exclusion; excise or other tax; copies of notice; list of owners
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Terms Used In Michigan Laws 141.873
- Assessment: means the amount levied against an owner of a transient facility within an assessment district, computed by application of the applicable percentage against aggregate room charges with respect to that transient facility during the applicable assessment period. See Michigan Laws 141.872
- Assessment district: means a municipality or combination of municipalities as described in a marketing program. See Michigan Laws 141.872
- Assessment revenues: means the money derived from the assessment, including any interest and penalties on the assessment, imposed by this act. See Michigan Laws 141.872
- Bureau: means a nonprofit corporation existing to promote convention business or tourism within this state or a portion of this state. See Michigan Laws 141.872
- Director: means the president of the Michigan strategic fund or his or her designee. See Michigan Laws 141.872
- Marketing program: means a program established by a bureau to develop, encourage, solicit, and promote convention business or tourism within this state or a portion of this state within which the bureau operates. See Michigan Laws 141.872
- Marketing program notice: means the notice described in section 3. See Michigan Laws 141.872
- Municipality: means a county with a population of less than 650,000 or a city, village, or township within a county with a population of less than 650,000. See Michigan Laws 141.872
- Owner: means the owner of a transient facility to be served by the bureau or, if the transient facility is operated or managed by a person other than the owner, then the operator or manager of that transient facility. See Michigan Laws 141.872
- Room: means a room or other space provided for sleeping that can be rented independently, including the furnishings and other accessories in the room. See Michigan Laws 141.872
- Room charge: means the charge imposed for the use or occupancy of a room, excluding charges for food, beverages, state use tax, telephone service, or like services paid in connection with the charge, and excluding reimbursement of the assessment imposed by this act. See Michigan Laws 141.872
- Transient facility: means a building or combination of buildings under common ownership, operation, or management that contains 10 or more rooms used in the business of providing dwelling, lodging, or sleeping to transient guests, whether or not membership is required for the use of the rooms. See Michigan Laws 141.872
(1) A bureau that intends to establish a marketing program and assessment district shall file a marketing program notice with the director. The marketing program notice shall state that the bureau proposes to create a marketing program under this act and cause an assessment to be collected from owners of transient facilities within the assessment district to pay the costs of the marketing program.
(2) The marketing program notice shall describe the structure, membership, and activities of the bureau.
(3) The marketing program notice shall describe the marketing program to be implemented by the bureau with the assessment revenues, specify the amount of the assessment proposed to be levied, which, except as provided in this subsection, shall not exceed 5% of the room charges in the applicable payment period, and describe the municipalities comprising the assessment district.
(4) Except as provided in section 10, an area shall not be included in the marketing program notice filed under this act and the assessment district specified in the notice if the area is part of an existing assessment district under this act for which a marketing program is in effect.
(5) If on the date of the mailing of the marketing program notice under this act an excise tax or other tax based on a room charge is not being collected, a municipality included in the marketing program notice shall not be subject to the collection of an excise tax imposed under 1974 PA 263, MCL 141.861 to 141.867, or another tax based on a room charge.
(6) If a part of a municipality is subject to an assessment under the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.889, that part of the municipality shall not be included in a marketing program notice or assessment district under this act.
(7) Simultaneously with the filing of the marketing program notice with the director, the bureau shall mail a copy of the notice, by registered or certified mail, to each owner of a transient facility located in the assessment district specified in the notice, in care of the respective transient facility. In assembling the list of owners to whom the notices shall be mailed, the bureau shall use any data that is reasonably available to the bureau.