Introduced
by
To prohibit the transfer of a liquor license unless the seller signs a release allowing the Department of Treasury to disclose to the buyer any information regarding an existing tax liability, existing tax liens, or any administrative, judicial, or other actions commenced by the department regarding a tax liability attached to the license or the business.
Referred to the Committee on Regulatory Reform
Reported without amendment
With the recommendation that the substitute (H-3) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one that does not require a tax clearance certificate, but does require the liquor license buyer be notified that such a thing is available and prudent.
The substitute passed by voice vote
Passed in the House 108 to 0 (details)
To require the Michigan Liquor Control Code to provide a notice on a liquor license transfer application that the purchaser or transferee can obtain a certificate from the Department of Treasury that the previous license holder does not owe any back taxes. Note: A liquor license transferee becomes responsible for any tax liabilities attached to that license. The bill was introduced after news reports were broadcast of a Grand Rapids small business owner who got stuck with tens of thousands of dollars in back taxes owed by the previous owner.
Referred to the Committee on Economic Development, Small Business, and Regulatory Reform
Reported without amendment
With the recommendation that the bill pass.
Passed in the Senate 38 to 0 (details)
To require the Michigan Liquor Control Code to provide a notice on a liquor license transfer application that the purchaser or transferee can obtain a certificate from the Department of Treasury that the previous license holder does not owe any back taxes. Note: A liquor license transferee becomes responsible for any tax liabilities attached to that license. The bill was introduced after news reports were broadcast of a Grand Rapids small business owner who got stuck with tens of thousands of dollars in back taxes owed by the previous owner.
