April 1, 2004, Introduced by Reps. Caswell, Acciavatti, Taub, Casperson, Amos, Pastor, Moolenaar, Nitz, Brandenburg, Milosch and Emmons and referred to the Committee on Tax Policy.
A bill to amend 1985 PA 106, entitled
"State convention facility development act,"
by amending section 10 (MCL 207.630).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 10. (1) Any money remaining in the convention facility
2 development fund at the end of the state fiscal year shall be
3 transferred to the general fund of the state treasury to be
4 distributed in the next state fiscal year pursuant to subsection
5 (2).
6 (2) Money transferred from the convention facility
7 development fund to the general fund pursuant to subsection (1)
8 shall be distributed in the following order of priority in the
9 following amounts:
10 (a) An amount equal to the difference, if any, between the
11 tax imposed pursuant
to under this act in the preceding state
1 fiscal year that is
designated pursuant to under section 9 to a
2 qualified local
governmental unit and the tax imposed pursuant
3 to under this act that is designated pursuant
to under section
4 9 in the state fiscal
year prior to immediately preceding the
5 preceding state fiscal year for the same local governmental unit
6 shall be distributed to that local governmental unit. This
7 subdivision shall does
not apply unless a tax has been imposed
8 under this act in the entire 2 state fiscal years immediately
9 preceding the state fiscal year in which a distribution under
10 this subdivision is
made. Any amount distributed pursuant to
11 under this subdivision shall be used by the local governmental
12 unit only for the retirement of outstanding bonds, obligations,
13 or other evidences of indebtedness incurred for which
14 distributions pursuant
to under section 9 are pledged. A
15 distribution under this subdivision shall not be made to the
16 extent that the obligations, bonds, or other evidences of
17 indebtedness cannot be retired or are not outstanding.
18 (b) Of the money
transferred pursuant to under
19 subsection (1) and remaining after distributions under
20 subdivision (a), an amount equal to that portion of the liquor
21 tax collected pursuant
to the convention facility promotion tax
22 act under section 1207 of the Michigan liquor control
code of
23 1998, 1998 PA 58, MCL 436.2207, from licensees in counties in
24 which convention hotels are not located shall be distributed to
25 those counties in which convention hotels are not located in the
26 same proportion that the
amount of tax collected pursuant to the
27 convention facility
promotion tax act under section
1207 of the
1 Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207,
2 in the preceding state fiscal year from the licensees in a county
3 bears to the total tax
collections pursuant to the convention
4 facility promotion tax
act under section 1207 of the
Michigan
5 liquor control code of 1998, 1998 PA 58, MCL 436.2207, in the
6 preceding state fiscal year from all counties in which convention
7 hotels are not located.
8 (c) The remaining
money transferred pursuant to under
9 subsection (1) after distributions under subdivisions (a) and (b)
10 shall be distributed to each county in the following amounts:
11 (i) The amount of money available to be distributed under
12 this subdivision multiplied by the percentage of collections in
13 the preceding state
fiscal year under the convention facility
14 promotion tax act section 1207 of the Michigan liquor control
15 code of 1998, 1998 PA 58, MCL 436.2207, from licensees in
16 counties in which convention hotels are not located shall be
17 distributed to each county in which convention hotels are not
18 located in the same proportion that the amount of tax collected
19 pursuant to the
convention facility promotion tax act section
20 1207 of the Michigan liquor control code of 1998, 1998 PA 58, MCL
21 436.2207, in the preceding state fiscal year from licensees in
22 that county bears to the
total tax collections from the
23 convention facility
promotion tax act section 1207 of
the
24 Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207,
25 in the preceding state fiscal year from all counties in which
26 convention hotels are not located.
27 (ii) The amount of money available to be distributed under
1 this subdivision multiplied by the percentage of collections in
2 the preceding state
fiscal year under the convention facility
3 promotion tax act section 1207 of the Michigan liquor control
4 code of 1998, 1998 PA 58, MCL 436.2207, from licensees in
5 counties in which convention hotels are located shall be
6 distributed to each county in which convention hotels are located
7 in the same proportion that the amount of tax collected pursuant
8 to the convention
facility promotion tax act section 1207 of
9 the Michigan liquor control code of 1998, 1998 PA 58, MCL
10 436.2207, in the preceding state fiscal year from licensees in
11 that county bears to the
total tax collections from the
12 convention facility
promotion tax act section 1207 of
the
13 Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207,
14 in the preceding state fiscal year from all counties in which
15 convention hotels are located. However, in the calculation of
16 the proportion represented by a county's share of distributions
17 under this subparagraph, the amount of the tax collected from
18 licensees in the qualified local governmental unit that received
19 distributions under section 9 in the last state fiscal year shall
20 not be included.
21 (3) A distribution to a county pursuant to this section
22 shall be included for purposes of the calculations required to be
23 made by section 24e of
the general property tax act, Act No. 206
24 of the Public Acts of
1893, being section 211.24e of the Michigan
25 Compiled Laws 1893 PA 206, MCL 211.24e. If the governing
body
26 of a taxing unit approves the additional millage rate under
27 section 24e of the
general property tax act, Act No. 206 of the
1 Public Acts of 1893 1893 PA 206, MCL 211.24e, which is due to
2 distributions pursuant to this section, then an amount equal to
3 50% of the distribution
under this section shall may be used
4 for substance abuse treatment within the taxing unit.