Michigan Laws 141.863 – Mandatory provisions of ordinance
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Terms Used In Michigan Laws 141.863
- Administrator: means the official designated by the county or local unit of government to collect the excise tax and to administer and enforce the ordinance. See Michigan Laws 141.861
- Excise tax: means the excise tax levied by a county or local unit of government under this act. See Michigan Laws 141.861
- Local unit of government: means a city or township. See Michigan Laws 141.861
- 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
- Ordinance: means an ordinance enacted by a county or local unit of government under this act to levy, assess, and collect an excise tax. See Michigan Laws 141.861
A county or local unit of government levying an excise tax shall provide in the ordinance for all of the following:
(a) The effective date of the ordinance, which must comply with section 5.
(b) The rate of the excise tax to be imposed.
(c) The rate and manner of the imposition of interest and penalties for delinquency in payment of excise taxes or other violations of the ordinance. The interest imposed on delinquency in payment of the excise tax must not be more than 1% per month or fraction of a month of the unpaid excise tax after the due date until paid. The penalty for delinquency in payment of the excise tax when due or other violations of the ordinance may be in addition to the interest but must not be more than 5% of the amount of the unpaid excise tax per month or fraction of a month after the due date until paid. However, the penalty must not exceed 25% of the unpaid excise tax.
(d) The determination and allowance of abatements and refunds.
(e) The designation of the administrator of the tax and methods of collection.