May 6, 2003, Introduced by Reps. Tabor, Middaugh, LaSata, Pastor and Julian and referred to the Committee on Commerce.
A bill to amend 1959 PA 243, entitled
"An act to define, license and regulate trailer coach parks; to
prescribe the powers and duties of the state health commissioner
and other state and local officers; to provide for the levy and
collection of specific taxes on occupied trailers in trailer
coach parks and the disposition of the revenues therefrom; to
provide remedies and penalties for the violation of this act; and
to repeal certain acts and parts of acts,"
by amending the title and section 41 (MCL 125.1041).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 TITLE
2 An
act to define, license and regulate trailer coach parks;
3 to prescribe the
powers and duties of the state health
4 commissioner and other
state and local officers; to provide
for
5 the levy and collection
of a specific taxes tax on certain
6 occupied trailers in
trailer coach parks; and the disposition
7 to provide for the collection and distribution of the revenues
8 therefrom; to provide
remedies and penalties for the violation of
1 this act specific tax; and to repeal certain acts
and parts of
2 acts.
3 Sec. 41. (1) Each
licensee Except as otherwise provided
4 in subsection (2), each trailer coach park shall collect and
5 remit a specific tax of
$3.00 per month , or major fraction
6 thereof, of a month per occupied trailer coach. ,
which shall
7 be
8 (2) The specific tax levied under this act shall not be
9 assessed against an occupied trailer coach located in a mobile
10 home park for which an initial license to operate was issued
11 under section 16 of the mobile home commission act, 1987 PA 96,
12 MCL 125.2316, after December 31, 2003. An occupied trailer coach
13 located in a mobile home park for which an initial license to
14 operate was issued under section 16 of the mobile home commission
15 act, 1987 PA 96, MCL 125.2316, after December 31, 2003, is
16 subject to the collection of taxes under the general property tax
17 act, 1893 PA 206, MCL 211.1 to 211.157.
18 (3) The specific tax levied under this act is a tax upon the
19 owners or occupants of each occupied trailer coach, including
20 trailer coaches licensed
under the provisions of Act No. 300 of
21 the Public Acts of
1949, as amended, being sections 257.1 to
22 257.923 of the
Compiled Laws of 1948, notwithstanding any
23 provision of Act No.
300 of the Public Acts of 1949, as amended,
24 to the contrary Michigan vehicle code, 1949 PA 300, MCL 257.1 to
25 257.923, occupying space within the trailer coach park.
26 (4) The specific tax levied under this act shall be in lieu
27 of any property tax
levied upon taxes on the trailer coach
1 pursuant to the
provisions of Act No. 206 of the Public Acts of
2 1893, as amended,
being sections 211.1 to 211.157 of the Compiled
3 Laws of 1948 that are collected under the general property tax
4 act, 1893 PA 206, MCL 211.1 to 211.157, upon or on account of the
5 trailer coach while it is located in the trailer coach park.
6 The licensee of a
7 (5) A trailer coach park shall not collect a monthly specific
8 tax for any space occupied by a trailer coach accompanied by an
9 automobile when if
the trailer coach and automobile bear
10 license plates issued by any
a state other than this state, the
11 trailer coach and accompanying automobile do not occupy the space
12 for an accumulated period
not to exceed of more than 90 days in
13 any 12-month period, if
and all the occupants of the trailer
14 coach with and
accompanying automobiles automobile are
15 tourists or
vacationists. When one The exemption under this
16 subsection does not apply if 1 or more persons occupying a the
17 trailer coach bearing
a foreign license are employed or in
18 this state, are conducting any manner of business in this state,
19 or are furnishing
any service for gain within in this state. ,
20 there shall be no
exemption from the specific tax.
21 Enacting section 1. This amendatory act does not take
22 effect unless Senate Bill No. _____ or House Bill No. 4647
23 (request no. 00075'03) of the 92nd Legislature is enacted into
24 law.