§ 141.861 Definitions
§ 141.862 County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax r
§ 141.862a Local unit of government excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal o
§ 141.863 Mandatory provisions of ordinance
§ 141.864 Discretionary provisions of ordinance
§ 141.865 Effective date of ordinance
§ 141.866 Excise taxes cumulative
§ 141.867 Deposit and use of revenues

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Terms Used In Michigan Laws > Chapter 141 > Act 263 of 1974 - Excise Tax On Business of Providing Accommodations

  • Accommodations: means the room or other space provided for sleeping, including furnishings and other accessories in the room or other space. See Michigan Laws 141.861
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • 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
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Application: means a written request to the probate register for an order of informal probate or informal appointment under part 3 of article III. See Michigan Laws 700.1103
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attorney: means , if appointed to represent a child under the provisions referenced in section 5213, an attorney serving as the child's legal advocate in the manner defined and described in section 13a of chapter XIIA of the probate code of 1939, 1939 PA 288, MCL 712A. See Michigan Laws 700.1103
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Care or care placement services: means the provision of care, treatment, education, training, instruction, supervision, or recreation to a child, an elderly individual, or an individual with a disability. See Michigan Laws 28.832
  • Child: means an individual who is less than 18 years of age and is not emancipated by operation of law as provided in section 4 of 1968 PA 293, MCL 722. See Michigan Laws 28.832
  • Child: includes , but is not limited to, an individual entitled to take as a child under this act by intestate succession from the parent whose relationship is involved. See Michigan Laws 700.1103
  • Clinical certificate: means the written conclusion and statements of a physician or a licensed psychologist that an individual is a person requiring treatment, together with the information and opinions, in reasonable detail, that underlie the conclusion, on the form prescribed by the department or on a substantially similar form. See Michigan Laws 330.1400
  • Commission: means the Michigan law enforcement officers memorial monument fund commission created in section 4. See Michigan Laws 28.782
  • Commission: means the school safety commission created in section 5. See Michigan Laws 28.803
  • Competent clinical opinion: means the clinical judgment of a physician, psychiatrist, or licensed psychologist. See Michigan Laws 330.1400
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conservator: means a person appointed by a court to manage a protected individual's estate. See Michigan Laws 700.1103
  • Contract: A legal written agreement that becomes binding when signed.
  • Convention and entertainment facilities: means all, any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, sports complexes, aquariums, meeting rooms, exhibit areas, and related public areas. See Michigan Laws 141.861
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court: means the probate court or the court with responsibility with regard to mental health services for the county of residence of the subject of a petition, or for the county in which the subject of a petition was found. See Michigan Laws 330.1400
  • Court: means the probate court or, when applicable, the family division of circuit court. See Michigan Laws 700.1103
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the department of state police. See Michigan Laws 28.803
  • Department: means the department of state police. See Michigan Laws 28.832
  • Director: means the director of the department or his or her designee. See Michigan Laws 324.8501
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distributor: means any person who distributes fertilizer for sale or use in this state. See Michigan Laws 324.8501
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Elderly individual: means an individual who is 65 years of age or older. See Michigan Laws 28.832
  • Eligible entity: means a law enforcement agency or organized fire department that is prescribed auto-injectable epinephrine. See Michigan Laws 28.821
  • Estate: includes the property of the decedent, trust, or other person whose affairs are subject to this act as the property is originally constituted and as it exists throughout administration. See Michigan Laws 700.1104
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Excise tax: means the excise tax levied by a county or local unit of government under this act. See Michigan Laws 141.861
  • Fertilizer: means a substance containing 1 or more recognized plant nutrients, which substance is used for its plant nutrient content and which is designed for use, or claimed to have value, in promoting plant growth. See Michigan Laws 324.8501
  • Fiduciary: A trustee, executor, or administrator.
  • Fiduciary: includes , but is not limited to, a personal representative, funeral representative, guardian, conservator, trustee, plenary guardian, partial guardian, and successor fiduciary. See Michigan Laws 700.1104
  • Financial institution: means an organization authorized to do business under state or federal laws relating to a financial institution and includes, but is not limited to, a bank, trust company, savings bank, building and loan association, savings and loan company or association, credit union, insurance company, and entity that offers mutual fund, securities brokerage, money market, or retail investment accounts. See Michigan Laws 700.1104
  • Firefighter: means that term as defined in section 1 of the fire prevention code, 1941 PA 207, MCL 29. See Michigan Laws 28.821
  • Formal voluntary hospitalization: means hospitalization of an individual based on both of the following:
    (i) The execution of an application for voluntary hospitalization by the individual or by a patient advocate designated under the estates and protected individuals code, 1998 PA 386, MCL 700. See Michigan Laws 330.1400
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: means a person who has qualified as a guardian of a minor or a legally incapacitated individual under a parental or spousal nomination or a court appointment and includes a limited guardian as described in sections 5205, 5206, and 5306. See Michigan Laws 700.1104
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Incapacitated individual: means an individual who is impaired by reason of mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, or other cause, not including minority, to the extent of lacking sufficient understanding or capacity to make or communicate informed decisions. See Michigan Laws 700.1105
  • Individual with a disability: means an individual with a mental or physical impairment who requires assistance to perform 1 or more daily living tasks. See Michigan Laws 28.832
  • inhabitant: means a resident of a city, township, village, district or county. See Michigan Laws 8.3f
  • Involuntary mental health treatment: means court-ordered hospitalization, assisted outpatient treatment, or combined hospitalization and assisted outpatient treatment as described in section 468. See Michigan Laws 330.1400
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Juror: A person who is on the jury.
  • Label: means any written, printed, or graphic matter on or attached to packaged fertilizer or used to identify fertilizer distributed in bulk or held in bulk storage. See Michigan Laws 324.8501
  • Law enforcement agency: means that term as defined in section 2 of the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.821
  • Law enforcement officer: means that term as defined in section 2 of the commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.782
  • Law enforcement officer: means that term as defined in section 2 of the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.821
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legally incapacitated individual: means an individual, other than a minor, for whom a guardian is appointed under this act or an individual, other than a minor, who has been adjudged by a court to be an incapacitated individual. See Michigan Laws 700.1105
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Local governing body: means the body in which the legislative powers of a local unit of government are vested. See Michigan Laws 141.861
  • Local unit of government: means a city or township. See Michigan Laws 141.861
  • Lot: means an identifiable quantity of fertilizer that can be sampled officially according to methods adopted under section 8510, that is contained in a single vehicle, or that is delivered under a single invoice. See Michigan Laws 324.8501
  • Majority leader: see Floor Leaders
  • Mental illness: means a substantial disorder of thought or mood that significantly impairs judgment, behavior, capacity to recognize reality, or ability to cope with the ordinary demands of life. See Michigan Laws 330.1400
  • Minor: means an individual who is less than 18 years of age. See Michigan Laws 700.1106
  • Minor ward: means a minor for whom a guardian is appointed solely because of minority. See Michigan Laws 700.1106
  • Minority leader: See Floor Leaders
  • Money: means legal tender or a note, draft, certificate of deposit, stock, bond, check, or credit card. See Michigan Laws 700.1106
  • 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
  • Monument fund: means the Michigan police officers memorial monument fund created in section 3. See Michigan Laws 28.782
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Officer: means the village president, clerk, or treasurer, a village trustee, or an appointed person authorized by the council. See Michigan Laws 61.1a
  • Order: means a cease and desist order issued under section 8511. See Michigan Laws 324.8501a
  • 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
  • Organized fire department: means that term as defined in section 1 of the fire prevention code, 1941 PA 207, MCL 29. See Michigan Laws 28.821
  • Parent: includes , but is not limited to, an individual entitled to take, or who would be entitled to take, as a parent under this act by intestate succession from a child who dies without a will and whose relationship is in question. See Michigan Laws 700.1106
  • Partial guardian: means that term as defined in section 600 of the mental health code, 1974 PA 258, MCL 330. See Michigan Laws 700.1106
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person, partnership, fiduciary, association, corporation, or other entity. See Michigan Laws 141.861
  • Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301
  • Person: means an individual or an organization. See Michigan Laws 700.1106
  • Person: means an individual, partnership, association, firm, limited liability company, or corporation. See Michigan Laws 324.8501a
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • person requiring treatment: means (a), (b), or (c):
  •     (a) An individual who has mental illness, and who as a result of that mental illness can reasonably be expected within the near future to intentionally or unintentionally seriously physically injure himself, herself, or another individual, and who has engaged in an act or acts or made significant threats that are substantially supportive of the expectation. See Michigan Laws 330.1401
  • Personal property: All property that is not real property.
  • Petition: means a written request to the court for an order after notice. See Michigan Laws 700.1106
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Plenary guardian: means that term as defined in section 600 of the mental health code, 1974 PA 258, MCL 330. See Michigan Laws 700.1106
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Preadmission screening unit: means a service component of a community mental health services program established under section 409. See Michigan Laws 330.1400
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probate: Proving a will
  • Proceeding: includes an application and a petition, and may be an action at law or a suit in equity. See Michigan Laws 700.1106
  • Professional conservator: means a person that provides conservatorship services for a fee. See Michigan Laws 700.1106
  • Professional guardian: means a person that provides guardianship services for a fee. See Michigan Laws 700.1106
  • Program: means the volunteer employee criminal history system program created in section 3. See Michigan Laws 28.832
  • Property: means anything that may be the subject of ownership, and includes both real and personal property or an interest in real or personal property. See Michigan Laws 700.1106
  • Protected individual: means a minor or other individual for whom a conservator has been appointed or other protective order has been made as provided in part 4 of article V. See Michigan Laws 700.1106
  • Protective proceeding: means a proceeding under part 4 of article V. See Michigan Laws 700.1106
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified entity: means a business or organization, whether public, private, operated for profit, or operated not for profit that provides care or care placement services. See Michigan Laws 28.832
  • Quorum: The number of legislators that must be present to do business.
  • Quorum: means , except as otherwise defined, 1 of the following:
  •     (i) Three council members, if the village has adopted an ordinance reducing the number of trustees under chapter II. See Michigan Laws 61.1a
  • Registrant: means the person who registers a product under this part. See Michigan Laws 324.8501a
  • Release: means the transfer of an individual who is subject to an order of combined hospitalization and assisted outpatient treatment from 1 treatment program to another in accordance with his or her individual plan of services. See Michigan Laws 330.1400
  • Revenues: means the income derived from the excise tax, plus interest and penalties imposed by this act, levied and assessed under an ordinance adopted pursuant to this act. See Michigan Laws 141.861
  • School: means a public school, nonpublic school, or public school academy as those terms are defined in section 5 of the revised school code, 1976 PA 451, MCL 380. See Michigan Laws 28.803
  • Soil conditioner: means any substance that is used or intended for use to improve the physical characteristics of soil, including, but not limited to, materials such as peat moss and peat products, composted products, synthetic soil conditioners, or other products that are worked into the soil or are applied on the surface to improve the properties of the soil for enhancing plant growth. See Michigan Laws 324.8501a
  • State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a territory or insular possession subject to the jurisdiction of the United States. See Michigan Laws 700.1107
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Statute: A law passed by a legislature.
  • Subject of a petition: means an individual regarding whom a petition has been filed with the court asserting that the individual is or is not a person requiring treatment or for whom an objection to involuntary mental health treatment has been made under section 484. See Michigan Laws 330.1400
  • Survivor: means any of the following:
  •     (i) A spouse of a law enforcement officer killed on duty. See Michigan Laws 28.782
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust: includes , but is not limited to, an express trust, private or charitable, with additions to the trust, wherever and however created. See Michigan Laws 700.1107
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Use: means the loading, mixing, applying, storing, transporting, or disposing of a fertilizer. See Michigan Laws 324.8501a
  • Ward: means an individual for whom a guardian is appointed. See Michigan Laws 700.1108