A bill to amend 1974 PA 263, entitled “An act to permit counties and local units of government to impose and collect an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; to provide for the disposition of the proceeds of the excise tax; and to prescribe penalties,” by amending the title and sections 1, 2, 2a, 3, 4, and 7 (MCL 141.861, 141.862, 141.862a, 141.863, 141.864, and 141.867), the title and sections 1, 2, 3, 4, and 7 as amended and section 2a as added by 2024 PA 35, and by adding sections 1a, 2b, 2c, 2d, and 6a.
House Bills 5138–5140 collectively modernize Michigan’s tax administration by centralizing local tax collection under the Department of Treasury, clarifying marketplace facilitator obligations for online bookings, and standardizing accommodation excise tax procedures to enhance transparency and compliance.
Co-sponsored by Reps.
Referred to the Committee on Economic Competitiveness
