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

Recent Legislation

Recent legislation amended Section 4 (MCL 141.864) of Public Act 263 of 1974 with immediate effect 9/23/2014.

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

Deposit and Use of Revenues

The revenues derived from the taxes imposed pursuant to this act shall among other things, pay the cost of administration and enforcement of the Ordinance but is primarily used for the promotion and encouragement of tourist and convention business in the County.  Washtenaw County contracts with the Ypsilanti Area Convention and Visitors Bureau and the Ann Arbor Area Convention and Visitors Bureau by virtue of enabling legislation.

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 and became effective 12/17/2012 [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. 

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 2015 Calendar

 

SPECIAL AOC MEETING IS CANCELLED

Tuesday, April 28, 2015 at 9:00 A.M.. at the Community Corrections Building

4101 Washtenaw, Room 1105, Ann Arbor, MI

**************************************************************************************************************************

AOC meetings at the Washtenaw County Service Center

705 North Zeeb Road, Room 2010, Ann Arbor, MI

  • Tuesday, January 27, 2015 at 9:00 A.M.
  • Tuesday, March 3, 2015 at 9:00 A.M.
  • Tuesday, June 2, 2015 at 9:00 A.M.

AOC meetings at the Washtenaw County Library Learning Resource Center (LLRC)

4135 Washtenaw Avenue, Ann Arbor, MI

  • Tuesday, September 1, 2015 at 9:00 A.M.
  • Tuesday, December 1, 2015 at 9:00 A.M.

 

For information regarding the meetings, please contact Mary Cortese

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

 

** Posted in compliance with the Open Meetings Act **

Document Actions
Google Translate