Michigan Compiled Laws
284-1964-1 - Chapter 1 General Provisions (141.501...141.509)
Section 141.503c - Amendment to City Income Tax Ordinance.

Sec. 3c.
A city that levied the tax authorized by this act before March 30, 1989 may amend the ordinance to increase the rate to an annual tax of not more than 1-1/2% on corporations and resident individuals and not more than 3/4% on nonresident individuals, but not more than 1/2 of the tax rate imposed on resident individuals. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved by a majority of the qualified electors voting on the question. Before November 10, 1989, an amendment under this section shall not be placed before the voters for approval more than once in any 12-month period. This section applies only to a city with a population of more than 140,000 and less than 600,000 or a city with a population of more than 65,000 and less than 100,000 in a county with a population less than 300,000.
History: Add. 1988, Act 520, Eff. Mar. 30, 1989 ;-- Am. 1998, Act 500, Eff. Jan. 12, 1999 ;-- Am. 2011, Act 56, Imd. Eff. June 10, 2011

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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.