Michigan Compiled Laws
Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)

Section 141.1161 - Short Title. - Sec. 1. This ordinance shall be known and may be...

Section 141.1162 - Definitions. - Sec. 2. For the purposes of this ordinance: (1) The...

Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement. - Sec. 3. Subject to the exclusions, adjustments, and exemptions herein...

Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return. - Sec. 4. (1) The taxes imposed under this ordinance shall...

Section 141.1165 - Rules Relating to Administration and Enforcement; Adoption, Amendment, and Repeal; Collection and Disposition of Taxes and Payments; Special Ruling; Examination of Books, Papers, and Records. - Sec. 5. (1) The administrator may adopt, amend and repeal...

Section 141.1166 - Confidentiality; Violation; Penalties. - Sec. 6. (1) Information gained by the administrator, or any...

Section 141.1167 - Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties. - Sec. 7. (1) A person shall furnish, within 10 days...

Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties. - Sec. 8. (1) All delinquent tax amounts shall be subject...

Section 141.1169 - Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest. - Sec. 9. (1) If the administrator determines that a user...

Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest. - Sec. 10. (1) After the hearing the administrator shall issue...

Section 141.1171 - Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution. - Sec. 11. If the public utility or resale customer determines...

Section 141.1172 - Additional Assessment. - Sec. 12. Except in case of fraud, failure to file...

Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency. - Sec. 13. (1) Except as otherwise provided in this ordinance,...

Section 141.1174 - Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund. - Sec. 14. Any person aggrieved by a rule adopted by...

Section 141.1175 - Grievance; Judicial Determination. - Sec. 15. If a taxpayer, public utility, resale customer, person,...

Section 141.1176 - Payment of Recovery From General Fund. - Sec. 16. If a person is found entitled by a...

Section 141.1177 - Violations; Penalties. - Sec. 17. Each of the following violations of this ordinance...