Accommodation Excise Tax

— filed under:

Michigan Law

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."

http://legislature.mi.gov/doc.aspx?mcl-act-263-of-1974

Pending Legislation

Current pending legislation which would amend Public Act 263 of 1974.

http://legislature.mi.gov/doc.aspx?2014-SB-0758

 

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 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, and subsequent other changes within the Ordinance to reflect this change, including personnel transfer of the .5 FTE accountant [Res.No.12-0153].

For information regarding the Washtenaw County Accommodation Tax Ordinance, please contact Mary Cortese at cortesem@ewashtenaw.org or by telephone at (734)222-6660.

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 cortesem@ewashtenaw.org or by telephone at (734)222-6660.

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