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MUSKEGON COUNTY BOARD OF COMMISSIONERS
AMENDED ORDINANCE NO. 2013-406
(Formerly Ordinance No. 10)
TITLE: An ordinance to provide for the assessment and collection of an excise tax on
person engaged in the business of providing rooms for dwelling, lodging, or sleeping
purposes to transient guests; to provide for the powers and duties of the Administrator;
to provide for the power to contract for fund administration; to provide penalties; and to
provide for the disposition of revenues. This ordinance shall be known and cited as the
Accommodations Ordinance.
APPROVAL DATE: October 22, 2013
PUBLISH DATE: December 15, 2013
Section 1:. Authority.
This ordinance is-adopted under the authority of the following’ statutory
sections: MCL 141.861 et seq. (1974 P.A. 263).
Section 2: Amendment.
The County of Muskegon Accommodations Ordinance of 1981, the
December 21, 1990 Amendment to the County of Muskegon
Accommodations Ordinance, the May 22, 2007 Amendment to the County
of Muskegon Accommodations Ordinance and the County of Muskegon
Accommodation Ordinance Rules and Regulations, are hereby amended.
Section 3: Purpose.
The purpose of this ordinance is to raise money fo promote and
encourage tourist and convention business in Muskegon County.
Section 4: Definitions.
A. "Accommodations" means the room or other space provided for
sleeping, including furnishing and other accessories therein.
Accommodations do not include food and beverages.
B. "Administrator" means the county administrator or his/her duly
authorized representative.
Cc. “Convention and entertainment facilities" means ail or any part, or
any combination of convention halls, auditoriums, stadiums, music
halls, arenas, meeting rooms, exhibit areas, and related public
areas,
"Person" means a natural person, partnership, — fiduciary,
association, corporation or other entity.
"Revenues" means the income derived from the tax levied under
this ordinance, plus interest and penalties imposed by this
ordinance.
"Transient guest" means a natural person staying less than thirty
(30) consecutive days.
Section 5: Levy of Tax; Rate; Exceptions; Stipulation on Use of Partial Funds.
A. A tax of five percent (5%) of the total charge for accommodations is
levied upon, and shall be collected from, all persons engaged in the
business of providing rooms for dwelling, lodging, or sleeping
purposes to transient guests, whether or not membership is
required for the use of the accommodations.
No tax shall be levied hereunder upon hospitals or nursing homes.
A portion of such tax, consisting of one-fifth (1/5) of revenues
generated hereunder, shall be appropriated to the use of the
convention and visitors bureau for use consistent with this
ordinance, under terms and conditions as may be determined by
the County Board of Commissioners.
Section 6: Collection.
All persons who are engaged in the business of providing rooms for
dwelling, lodging, or sleeping purposes to transient guests shall pay the
tax imposed in Section 5 of this ordinance for the County of Muskegon.
Section 7: Reports; Remittances.
A. On or before the fifteenth (15th) of each month every person
required in Section 6 of this ordinance to collect the tax that
provides or expects to provide accommodations for 12 months of
the year shall file a report for the preceding month with the
Administrator.
On or before the fifteenth (15th) of each month following March,
June, September or December every person required in Section 6
of this ordinance to collect the tax that provides or expects to
provide accommodations for less than 12 months of the year shall
file a report for the preceding quarter with the Administrator.
The report must show the total amount of consideration paid for all
accommodations in the preceding period, the amount of the tax due
on such accommodations, and any other information that the
Administrator may reasonably require.
Every person shall pay the tax due at the time the report is filed. All
tax payments shall be made to the County Treasurer by bank draft,
check, cashier's check, money order, certificate of deposit or cash.
All monies received shall be deposited in a special fund of the
County, to be established by the County Treasurer. No remittance
other than cash shall be a final discharge of liability for the tax
levied until it has been paid in cash.
Section 8: Powers and Duties of Administrator; Rules and Regulations; Collection
Expenses.
A. The Administrator shall collect the tax imposed in Section 5 of this
ordinance and shall administer and enforce this ordinance.
The Administrator shall have the power to make such rules and
regulations, subject to the approval of the County Board of
Commissioners, as are necessary to effectively collect the tax,
including tax liens for enforcement.
The Administrator shall, upon reasonable notice, have access to
books and records of a taxpayer to determine the correctness of
any report filed and/or to determine the amount of taxes due.
The Administrator shall furnish, to taxpayers, forms, instructions,
manuals and other materials necessary for endorsement of the tax
and the auditing of tax returns.
The County shall receive from all proceeds collected under this
ordinance, such. amount as shall be determined from time to time
by the County Board of Commissioners for collection expenses
incurred, plus all interest and penaity fees.
Section 9: Power to Contract for Fund Administration.
The County may enter into a contract with an entity independent of the
county government to carry out the purposes of this ordinance.
Section 10: Penalties.
A. Any person who violates any provision of this ordinance shall be
deemed guilty of a misdemeanor, and upon conviction thereof, shall
be fined an amount not to exceed five hundred dollars ($500.00)
and/or imprisoned in the County Jail for a period not to exceed
ninety (90) days.
In addition, any person who fails to remit the tax when due or who
otherwise violates this ordinance shall be charged an additional five
percent (5%) of the amount of the unpaid tax per month or fraction
thereof after the due date thereof until paid. However, said penalty
shall not exceed twenty-five percent (25%) of the unpaid tax.In
addition, delinquent taxes shall draw interest at the rate of one
percent (1%) per month or fraction thereof of the unpaid tax after
the due date thereof until paid.
Any penalty and/or interest shall be collected as part of the tax. Any
amounts received shall be credited first to penalty and/or interest.
Section 11: Abatements and Refunds.
A. If a report or remittance is filed after the due date set forth in
Section 7, and it is shown that the failure to file was due to
reasonable cause and not due to willful neglect, as determined by
the Administrator, the penalty and interest prescribed in Section 10
shall not apply.
The Administrator has the authority to abate any part of the tax
imposed under this ordinance as an economic incentive for new
construction, subject to the approval of the County Board of
Commissioners. Such abatement shall be for a limited period of
time, and for a limited amount. The Administrator shall place his/her
reasons for any abatement in a written recommendation and
specify the length of the abatement and the amount. In order to
receive the abatement, the tax must first be paid and then rebated
according to the recommendation of the Administrator.
Section 12: Taxes Cumulative.
The taxes levied under this ordinance shall be in addition to any other
taxes, charges, or fees.
Section 13: Revenues.
The revenues derived from the taxes imposed pursuant to this ordinance.
may be used by the County or by an authority organized pursuant to state
law only for the following purposes:
A. The cost of administration and enforcement of this ordinance; and
B, The promotion and encouragement of tourist and convention
business in the County.
Section 14: Severability.
If any section, subsection, sentence, clause, phrase, or portion of this
ordinance is, for any reason, held invalid or unconstitutional by any court
of competent jurisdiction, such portion shall be deemed a separate,
distinct, and independent provision, and such holding shall not affect the
validity of the remaining portions hereof.
Section 15: Effective Date.
This ordinance shall become effective immediately upon publication.
Motion by Cross, second by Hughes, carried, to adopt the foregoing resolution at
a regular meeting of the Muskegon County Board of Commissioners held on
October 22, 2013.
|, Nancy A Water, Clerk of Muskegon County, State of Michigan, do hereby
certify that the above is a true and correct copy of an ordinance adopted by the
Muskegon County Board of Commissioners, Muskegon County, Michigan, at a
regular meeting held on October 22, 2013, and that public notice of said meeting
was given pursuant to and in full compliance with Act No. 257 of the Public Acts
of Michigan of 1976, as amended. In testimony whereof, | have hereunto set my
hand affixed the seal of my office, this 2th day of Decem her 20/3
Yavey bj tore
Nancy A. Waters
Muskegon County Clerk
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