Accommodation Excise Tax
The State of Michigan Public Act 263 of 1974 permits "counties 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 revenues thereof; and to prescribe penalties."
New legislation amended Section 4 (MCL 141.864) of Public Act 263 of 1974 with immediate effect 9/23/2014.
Washtenaw County Accommodation Excise Tax Ordinance
The Washtenaw County Accommodation Excise Tax Ordinance was adopted by the Washtenaw County Board of Commissioners and became effective 9/1/1975 [Original Ordinance].
The First Amendment to the Ordinance increased the excise tax on all persons operating a business to provide rooms for dwelling to transient guests from 2% to 5% and made other minor changes and became effective 3/1/2009 [Res.No. 08-0244].
The Second Amendment to the Ordinance exempted bed and breakfasts with 14 or fewer rooms for rent, cottages and individuals who periodically lease rooms in their homes from the duty to pay the excise tax under the Ordinance and became effective 10/1/2012 [Res.No. 12-0116].
The Third Amendment to the Ordinance, primarily, clarified the excise tax shall only be assessed for the price of the room and the County Finance Director shall be responsible to administer and enforce the Ordinance [Res.No.12-0153].
For information regarding the Washtenaw County Accommodation Tax Ordinance, please contact Mary Cortese at firstname.lastname@example.org or by telephone at (734)222-6660.
If you are a provider of accommodations within Washtenaw County and need a form to report your monthly room revenue, fully complete and send along with your remittance as indicated on this payment coupon.
The Accommodation Ordinance Commission 2014 Calendar
All meetings are held on Tuesdays at 9:00 A.M. [unless otherwise specified] at the Washtenaw County Library Learning Resource Center [the LLRC], Meeting Room B, 4135 Washtenaw Ave., Ann Arbor, MI 48105
Tuesday, January 28, 2014
Tuesday, March 4, 2014 * - Holiday Inn, 3600 Plymouth Rd., Ann Arbor, MI (734)769-9800
Tuesday, June 3, 2014 * - Holiday Inn, 3600 Plymouth Rd., Ann Arbor, MI (734)769-9800
Tuesday, September 9, 2014 - CANCELLED and **Re-Scheduled **
** Tuesday, September 23, 2014 **
[Re-scheduled from 9/9/14 meeting above]
to be held at the
Washtenaw County Service Center located at
705 North Zeeb Road, Room 2010, Ann Arbor, MI
Tuesday, December 2, 2014
For information regarding the meetings, contact Mary Cortese at email@example.com or by telephone at (734)222-6660.