Michigan Compiled Laws
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 cited as the "uniform city utility users tax ordinance".
History: 1990, Act 100, Imd. Eff. June 13, 1990

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 141 - Municipal Financing

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.

Section 141.1162 - Definitions.

Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.

Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.

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.

Section 141.1166 - Confidentiality; Violation; Penalties.

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.

Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.

Section 141.1169 - Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest.

Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.

Section 141.1171 - Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution.

Section 141.1172 - Additional Assessment.

Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.

Section 141.1174 - Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund.

Section 141.1175 - Grievance; Judicial Determination.

Section 141.1176 - Payment of Recovery From General Fund.

Section 141.1177 - Violations; Penalties.