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Section 141.861 Definitions.

MI Comp L § 141.861 (2019) (N/A)
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Sec. 1.

As used in this act:

(a) “Accommodations” means the room or other space provided for sleeping, including furnishings and other accessories therein. Accommodations do not include food and beverages.

(b) “Administrator” means the official designated by the county to collect the tax and to administer and enforce the ordinance.

(c) “Convention and entertainment facilities” means all or any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, meeting rooms, exhibit areas, and related public areas.

(d) “Person” means a natural person, partnership, fiduciary, association, corporation, or other entity.

(e) “Revenues” means the income derived from the tax, plus interest and penalties imposed by this act, levied and assessed under an ordinance adopted pursuant to this act.

(f) “Transient guest” means a natural person staying less than 30 consecutive days.

History: 1974, Act 263, Imd. Eff. Aug. 7, 1974 Popular Name: Accommodations Tax Act

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Section 141.862 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 Rate; Compliance With Subsection (1).