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."
Recent legislation amended Section 4 (MCL 141.864) of Public Act 263 of 1974 with immediate effect 9/23/2014.
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 the newly merged Washtenaw County Convention and Visitors Bureau effective 1/1/2016 and reports 12 key performance indicators [KPIs] including Pure Michigan statistics.
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 Chief Financial Officer shall be responsible to administer and enforce the Ordinance and became effective 12/17/2012 [Res.No.12-0153].
The Fourth Amendment to the Ordinance in Section 12 eliminated the Accommodation Ordinance Commission effective 12/31/2015 and transferred its responsibilities to the newly created Economic Development Coordinating Committee [Res.No. 15-0168].
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.