Michigan Compiled Laws
284-1964-1 - Chapter 1 General Provisions (141.501...141.509)
Section 141.503b - Amending Ordinance to Increase Tax; Duration of Increase; Approval of Amendment; Applicability of Section.

Sec. 3b.
A city that levied the tax authorized by this act before the effective date of this section may amend the ordinance to increase the rate to an annual tax of not more than 1.4% on corporations and resident individuals and not more than 0.7% on nonresident individuals. The increase in the tax authorized by this section shall be levied for not longer than 13 years as provided in the ballot proposal submitted to the electors. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved before July 1, 1988 by a majority vote of the registered and qualified electors of that city voting on the proposition. This section applies only to a city that has a population of more than 50,000 and that, within 6 years before the approval of the amendment authorized by this section, annexes to the city an area containing more than 20 square miles.
History: Add. 1987, Act 223, Imd. Eff. Dec. 28, 1987

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 141 - Municipal Financing

Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)

284-1964-1 - Chapter 1 General Provisions (141.501...141.509)

Section 141.501 - City Income Tax Act; Short Title.

Section 141.502 - Income Tax; Prohibited to Villages; Uniform City Income Tax Ordinance; Prior Ordinance.

Section 141.502a - Imposition of Excise Tax; Condition.

Section 141.503 - Excise Tax on Income; Levy, Assessment, and Collection; Rates; Deposit of Amount by City Forming Lighting Authority Into City's Police Department Budget; Adoption, Rescission, or Amendment of Uniform City Income Tax Ordinance; Petit...

Section 141.503a - Specific Rates to Be Levied by City; Establishment; Limitations; Increase in Tax Rate; Approval; Resolution; Financial Management Consultant; Duties; Monitoring and Reporting; Termination of Consultant Services; Recommendations of...

Section 141.503b - Amending Ordinance to Increase Tax; Duration of Increase; Approval of Amendment; Applicability of Section.

Section 141.503c - Amendment to City Income Tax Ordinance.

Section 141.503d - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties.

Section 141.504 - Rules Governing Form and Manner of Appeal From Final Determination; Time for Appeal; Hearing; Evidence; Notice of Hearing; Order; Copy of Order and Opinion.

Section 141.505 - Right of Appeal From Decision or Order; Establishment of City Income Tax Trust Fund; Payment of Recoveries as Result of Appeal; Compliance With Final Order.

Section 141.505d - Charge or Collection of City Income Tax by Department of Treasury; Limitation.

Section 141.506 - Uniform City Income Tax Ordinance; Application; Voluntary Registration to Withhold.

Section 141.507 - Uniform City Income Tax Ordinance; Form.

Section 141.508 - Imposition of City Income Tax Within Renaissance Zone; Amendment of City Income Tax Ordinance.

Section 141.509 - Administration, Enforcement, and Collection of City Income Tax by Department of Treasury; Agreement; Disposition of Amounts Collected; Provisions.