Sec. 6.
Except as otherwise provided in this section, the uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax provided for in this act. However, an employer located in this state that does not do business in or maintain an establishment in a city that has a population of more than 600,000 and that imposes an income tax pursuant to this act may voluntarily register to withhold taxes on compensation of certain employees in accordance with this act. If an employer voluntarily registers to withhold taxes pursuant to this section, the employer is required to withhold taxes from all employees who are residents of that city and to comply with sections 51 through 61 of chapter 2 and the alternative provisions of chapter 3. An employee who is a resident of that city is not permitted to opt out of the withholding requirements voluntarily imposed by his or her employer pursuant to this section.
History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 2018, Act 456, Imd. Eff. Dec. 21, 2018
Structure 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 141.502a - Imposition of Excise Tax; Condition.
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 141.505d - Charge or Collection of City Income Tax by Department of Treasury; Limitation.