Sec. 10.
Fifteen percent of all taxes imposed on retailers on taxable sales at retail of tangible personal property at a rate of not more than 4% shall be used exclusively for assistance to townships, cities and villages, on a population basis as provided by law. In determining population the legislature may exclude any portion of the total number of persons who are wards, patients or convicts in any tax supported institution.
History: Const. 1963, Art. IX, § 10, Eff. Jan. 1, 1964 ;-- Am. S.J.R. S, approved Mar. 15, 1994, Eff. Apr. 30, 1994 Former Constitution: See Const. 1908, Art. X, § 23.
Structure Michigan Compiled Laws
Chapter 1 - Constitution of The State of Michigan of 1963
CONSTITUTION OF MICHIGAN OF 1963 - State Constitution (Article I § 1 - § 0)
Article IX - Finance and Taxation (Article IX § 1...§ 42)
Article IX § 1 Taxes for State Expenses.
Article IX § 2 Power of Taxation, Relinquishment.
Article IX § 4 Exemption of Religious or Educational Nonprofit Organizations.
Article IX § 5 Assessment of Property of Public Service Businesses.
Article IX § 8 Sales and Use Taxes.
Article IX § 10 Sales Tax; Distribution to Local Governments.
Article IX § 11 State School Aid Fund; Source; Distribution; Guarantee to Local School District.
Article IX § 12 Evidence of State Indebtedness.
Article IX § 13 Public Bodies, Borrowing Power.
Article IX § 14 State Borrowing; Short Term.
Article IX § 15 Long Term Borrowing by State.
Article IX § 16 State Loans to School Districts.
Article IX § 17 Payments From State Treasury.
Article IX § 19 Subscription to or Interest in Stock by State Prohibited; Exceptions.
Article IX § 20 Deposit of State Money in Certain Financial Institutions; Requirements.
Article IX § 21 Accounting for Public Moneys.
Article IX § 22 Examination and Adjustment of Claims Against State.
Article IX § 23 Financial Records; Statement of Revenues and Expenditures.
Article IX § 24 Public Pension Plans and Retirement Systems, Obligation.
Article IX § 27 Exceeding Revenue Limit; Conditions.
Article IX § 28 Limitation on Expenses of State Government.
Article IX § 29 State Financing of Activities or Services Required of Local Government by State Law.
Article IX § 30 Reduction of State Spending Paid to Units of Local Government.
Article IX § 32 Suit to Enforce Sections 25 to 31.
Article IX § 33 Definitions Applicable to Sections 25 to 32.
Article IX § 34 Implementation of Sections 25 to 33.
Article IX § 35 Michigan Natural Resources Trust Fund.
Article IX § 35a Michigan State Parks Endowment Fund.
Article IX § 36 Tax on Tobacco Products; Dedication of Proceeds.
Article IX § 37 Michigan Veterans' Trust Fund.
Article IX § 38 Michigan Veterans' Trust Fund Board of Trustees; Establishment.
Article IX § 39 Michigan Veterans' Trust Fund Board of Trustees; Administration of Trust Fund.
Article IX § 40 Michigan Conservation and Recreation Legacy Fund.
Article IX § 41 Michigan Game and Fish Protection Trust Fund.
Article IX § 42 Michigan Nongame Fish and Wildlife Trust Fund.