HOUSE BILL No. 4730
May 3, 2001, Introduced by Reps. Bob Brown, Raczkowski and Bovin and referred to the Committee on Tax Policy. A bill to amend 1933 PA 167, entitled "General sales tax act," by amending section 25 (MCL 205.75), as amended by 1993 PA 325. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 25. (1) All sums of money received and collected under 2 this act shall be deposited by the department in the state trea- 3 sury to the credit of the general fund, except as provided in 4 this section. 5 (2) Fifteen percent of the collections of the tax imposed at 6 a rate of 4% shall be distributed to cities, villages, and town- 7 ships pursuant to the GLENN STEIL state revenue sharing act of 8 1971, Act No. 140 of the Public Acts of 1971, being sections 9 141.901 to 141.921 of the Michigan Compiled Laws 1971 PA 140, 10 MCL 141.901 TO 141.921. 01005'01 * CSC 2 1 (3) Sixty percent of the collections of the tax imposed at a 2 rate of 4% shall be deposited in the state school aid fund 3 established in section 11 of article IX of the state constitution 4 of 1963 and distributed as provided by law. In addition, all of 5 the collections of the tax imposed at the additional rate of 2% 6 approved by the electors March 15, 1994 shall be deposited in the 7 state school aid fund. 8 (4) For the fiscal year ending September 30, 1988 and each 9 fiscal year ending after September 30, 1988, of the 25% of the 10 collections of the general sales tax imposed at a rate of 4% 11 directly or indirectly on fuels sold to propel motor vehicles 12 upon highways, on the sale of motor vehicles, and on the sale of 13 the parts and accessories of motor vehicles by new and used car 14 businesses, used car businesses, accessory dealer businesses, and 15 gasoline station businesses as classified by the department of 16 treasury remaining after the allocations and distributions are 17 made pursuant to subsections (2) and (3), the following amounts 18 shall be deposited each year into the respective funds: 19 (a) Not less than 27.9% to the comprehensive transportation 20 fund. However, for the fiscal year ending September 30, 1991 21 only, the amount to be deposited in the comprehensive transporta- 22 tion fund shall be reduced by $1,500,000.00. 23 (b) The balance to the state general fund. 24 (5) After the allocations and distributions are made pursu- 25 ant to subsections (2) and (3), an amount equal to the collec- 26 tions of the tax imposed at a rate of 4% by this act from the 27 sale at retail of computer software as defined in section 1 shall 01005'01 * 3 1 be deposited in the Michigan health initiative fund created in 2 section 5911 of the public health code, Act No. 368 of the 3 Public Acts of 1978, being section 333.5911 of the Michigan 4 Compiled Laws 1978 PA 368, MCL 333.5911, and shall be considered 5 in addition to, and is not intended as a replacement for any 6 other money appropriated to the department of public health. The 7 funds deposited in the Michigan health initiative fund on an 8 annual basis shall not be less than $9,000,000.00 or more than 9 $12,000,000.00. 10 (6) FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2002 AND FOR 11 EACH FISCAL YEAR ENDING AFTER 2002, 25% OF THE COLLECTIONS OF THE 12 TAX IMPOSED AT THE RATE OF 4% ON THE SALE OF SNOWMOBILES, BUT NOT 13 TO EXCEED $6,000,000.00 ANNUALLY, SHALL BE DEPOSITED IN THE REC- 14 REATIONAL SNOWMOBILE TRAIL IMPROVEMENT FUND CREATED IN SECTION 15 82110 OF THE NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT, 16 1994 PA 451, MCL 324.82110, AND SHALL BE DESIGNATED FOR USE 17 SOLELY IN THE BUILDING AND MAINTENANCE OF THE SNOWMOBILE TRAILS 18 IN THIS STATE. 19 (7) (6) The balance in the state general fund shall be 20 disbursed only on an appropriation or appropriations by the 21 legislature. 01005'01 * Final page. CSC