HOUSE BILL No. 5098

 

September 30, 2003, Introduced by Reps. Milosch, Stahl, Tabor, Robertson, Pastor and LaJoy and referred to the Committee on Local Government and Urban Policy.

        

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                 A bill to amend 1959 PA 243, entitled                                             

                                                                                

    "An act to define, license and regulate trailer coach parks; to             

    prescribe the powers and duties of the state health commissioner            

    and other state and local officers; to provide for the levy and             

    collection of specific taxes on occupied trailers in trailer                

    coach parks and the disposition of the revenues therefrom; to               

    provide remedies and penalties for the violation of this act; and           

    to repeal certain acts and parts of acts,"                                  

                                                                                

    by amending the title and sections 35 and 41 (MCL 125.1035 and              

                                                                                

    125.1041); and to repeal acts and parts of acts.                            

                                                                                

                THE PEOPLE OF THE STATE OF MICHIGAN ENACT:                      

                                                                                

1                                 TITLE                                         

                                                                                

2                                                                                An act to  define, license and regulate trailer coach parks;                       

                                                                                

3   to prescribe the powers and duties of the state health                      

                                                                                

4   commissioner and other state and local officers; to  provide for            

                                                                                

5   the levy and collection of a specific  taxes  tax on certain                

                                                                                

6   occupied trailers in trailer coach parks;  and the disposition              

                                                                                

7   to provide for the collection and distribution of the  revenues             

                                                                                


                                                                                

1   therefrom; to provide remedies and penalties for the violation of           

                                                                                

2   this act  specific tax; and to repeal  certain  acts and parts of           

                                                                                

3   acts.                                                                       

                                                                                

4       Sec. 35.   If  All of the following apply to a trailer coach                

                                                                                

5   park  is  located in more than  one  1 municipality:  , then it             

                                                                                

6       (a) The trailer coach park shall be considered to be a                      

                                                                                

7   separate trailer coach park for each of the municipalities in               

                                                                                

8   which it is located.  , except that all                                     

                                                                                

9       (b) All requirements pertaining to physical arrangement and                 

                                                                                

10  provision of facilities shall be the same as though for a single            

                                                                                

11  trailer coach park.                                                         

                                                                                

12      (c) Any license fees and  monthly  taxes accruing to                        

                                                                                

13  municipalities  a municipality under  the provisions of  this              

                                                                                

14  act shall be paid  to each municipality  on the basis of the                

                                                                                

15  number of trailer coach sites in  each  that municipality and the           

                                                                                

16  number of occupied trailer coaches on sites in  each  that                  

                                                                                

17  municipality.                                                               

                                                                                

18      Sec. 41.  (1)  Each licensee  Prior to January 1, 2013,                     

                                                                                

19  except as otherwise provided in subsection (2), a trailer coach             

                                                                                

20  park shall collect  and remit  a specific tax of $3.00 per month            

                                                                                

21  ,  or  major  fraction  thereof,  of a month per occupied                  

                                                                                

22  trailer coach.  , which shall be                                            

                                                                                

23      (2) The specific tax levied under this act shall not be                     

                                                                                

24  levied on an occupied trailer coach for which a certificate of              

                                                                                

25  title is issued under the mobile home commission act, 1987 PA 96,           

                                                                                

26  MCL 125.2301 to 125.2349, after the effective date of the                   

                                                                                

27  amendatory act that added this subsection.  An occupied trailer             


                                                                                

1   coach for which a certificate of title is issued under the mobile           

                                                                                

2   home commission act, 1987 PA 96, MCL 125.2301 to 125.2349, after            

                                                                                

3   the effective date of the amendatory act that added this                    

                                                                                

4   subsection is considered real property and is subject to the                

                                                                                

5   collection of taxes under the general property tax act, 1893 PA             

                                                                                

6   206, MCL 211.1 to 211.157.                                                  

                                                                                

7       (3) The specific tax levied under this section is a tax upon                

                                                                                

8   the owners or occupants of each occupied trailer coach, including           

                                                                                

9   trailer coaches licensed under the  provisions of Act No.  300 of           

                                                                                

10  the Public Acts of 1949, as amended, being sections 257.1 to                

                                                                                

11  257.923 of the Compiled Laws of 1948, notwithstanding any                   

                                                                                

12  provision of Act No.  300 of the Public Acts of 1949, as amended,           

                                                                                

13  to the contrary  Michigan vehicle code, 1949 PA 300, MCL 257.1 to           

                                                                                

14  257.923, occupying space within the trailer coach park.                     

                                                                                

15      (4) The specific tax  shall be  levied under this section is                

                                                                                

16  in lieu of any general ad valorem property tax  levied upon                 

                                                                                

17  collected on the trailer coach  pursuant to the provisions of Act           

                                                                                

18  No. 206 of the Public Acts of 1893, as amended, being sections              

                                                                                

19  211.1 to 211.157 of the Compiled Laws of 1948, upon or on account           

                                                                                

20  of the trailer  under the general property tax act, 1893 PA 206,            

                                                                                

21  MCL 211.1 to 211.157, while the trailer coach is located in the             

                                                                                

22  trailer coach park.   The licensee of a                                     

                                                                                

23      (5) A trailer coach park shall not collect a  monthly                       

                                                                                

24  specific tax under this section for any space occupied by a                 

                                                                                

25  trailer coach accompanied by an automobile  when  if the trailer            

                                                                                

26  coach and automobile bear license plates issued by  any  a state            

                                                                                

27  other than this state, the trailer coach and accompanying                   


                                                                                

1   automobile do not occupy the space for an accumulated period  not           

                                                                                

2   to exceed  of more than 90 days in any 12-month period,  if  and            

                                                                                

3   all the occupants of the trailer coach  with  and accompanying              

                                                                                

4   automobiles  automobile are tourists or vacationists.   When               

                                                                                

5   one  The exemption under this subsection does not apply if 1 or             

                                                                                

6   more persons occupying  a  the trailer coach  bearing a foreign             

                                                                                

7   license  are employed  or  in this state, are conducting any                

                                                                                

8   manner of business in this state, or are furnishing any service             

                                                                                

9   for gain  within  in this state.  , there shall be no exemption             

                                                                                

10  from the specific tax.                                                      

                                                                                

11      Enacting section 1.  1959 PA 243, MCL 125.1035 to 125.1043,                 

                                                                                

12  is repealed effective January 1, 2013.                                      

                                                                                

13      Enacting section 2.  This amendatory act does not take                      

                                                                                

14  effect unless Senate Bill No. _____ or House Bill No. 5100                  

                                                                                

15  (request no. 03846'03) of the 92nd Legislature is enacted into              

                                                                                

16  law.