September 21, 2005, Introduced by Rep. Huizenga and referred to the Committee on Tax Policy.
A bill to amend 1975 PA 228, entitled
"Single business tax act,"
(MCL 208.1 to 208.145) by adding section 35e.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 35e. As used in section 35d:
(a) "Motion picture" means a feature-length film distributed
in 2 or more states that is a production for which records are not
required to be maintained with respect to any performer in the
production under 18 USC 2257, or television series made in this
state in whole or in part for theatrical or television viewing or
as a television pilot. Motion picture does not include production
of television coverage of news and sporting events.
(b) "Motion picture production company" means a company in the
business of producing motion pictures. However, motion picture
production company does not include a company owned, affiliated, or
controlled, in whole or in part, by a company or individual that is
in default on a loan made by the state or a loan guaranteed by the
state.
(c) "Obscene matter or an obscene performance" means matter or
a performance that meets all of the following conditions:
(i) The average person, applying contemporary community
standards, finds that the dominant theme of the matter or
performance, taken as a whole, appeals to the prurient interest in
sex.
(ii) The matter or performance depicts or describes, in a
patently offensive way, sexual conduct.
(iii) The matter or performance, taken as a whole, lacks serious
literary, artistic, political, or scientific value.
Enacting section 1. This amendatory act does not take
effect unless Senate Bill No.____ or House Bill No. 5206(request
no. 00228'05 *) of the 93rd Legislature is enacted into law.