Michigan Laws 141.1444 – Payment of assessment; reimbursement; audit; interest; notice required
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Terms Used In Michigan Laws 141.1444
- 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 141.1442
- Assessment district: means a municipality or a combination of municipalities as described in an event center financing program. See Michigan Laws 141.1442
- Event center: means all or any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, meeting rooms, exhibit areas, and related public areas owned by a municipality or related event center authority. See Michigan Laws 141.1442
- month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
- Municipality: means 1 of the following:
(i) A county having a population of greater than 250,000 and less than 300,000 according to the most recent federal decennial census and that levies an excise tax under 1974 PA 263, MCL 141. See Michigan Laws 141.1442Owner: means the owner of a transient facility located within the assessment district 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 141.1442 Room: means a room or other space provided for sleeping, including the furnishings and other accessories in the room. See Michigan Laws 141.1442 Transient facility: means a building that contains 35 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 141.1442 Transient guest: means a natural person who occupies a room in a transient facility for less than 30 consecutive days regardless of who pays the room charge. See Michigan Laws 141.1442 Use tax: means the tax imposed under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 141.1442
(1) Upon the effective date of an assessment, each owner of a transient facility in the assessment district shall be liable for payment of the assessment, computed using the percentage set forth in the event center financing program notice. The assessment shall be paid by the owner of each such transient facility to the municipality within 30 days after the end of each calendar month and shall be accompanied by a statement of room charges imposed with respect to the transient facility for that month. This act shall not prohibit a transient facility from reimbursing itself by adding the assessment imposed pursuant to this act to room charges payable by transient guests, provided that the transient facility discloses that it has done so on any bill presented to a transient guest.
(2) Within 30 days after the close of each calendar quarter, each owner within an assessment district shall forward to the independent certified public accountants who audit the financial statements of the municipality copies of its use tax returns for the preceding quarter. These copies of the use tax returns shall be used solely by the certified public accountants to verify and audit the owner’s payment of the assessments and shall not be disclosed to the municipality except as necessary to enforce this act.
(3) Interest shall be paid by an owner to the municipality on any assessments not paid within the time called for under this act. The interest shall accrue at the rate of 1.5% per month. Owners delinquent for more than 90 days in paying assessments, in addition to the 1.5% interest, shall pay a delinquency charge of 10% per month or fraction of a month on the amount of the delinquent assessments. The municipality may sue in its own name to collect the assessments, interest, and delinquency charges.
(4) The owner of a transient facility shall not be liable for payment of an assessment until a notice has been mailed to the transient facility of the owner pursuant to section 3(4).