PocketLaw | Michigan Compiled Laws | Chapter 2 Uniform City Utility

Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)

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Section
141.1161

Short Title.

Section
141.1162

Definitions.

Section
141.1163

Imposition of City Utility Users Tax; Rate; Measurement.

Section
141.1164

Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.

Section
141.1165

Rules Relating to Administration and Enforcement; Adoption, Amendment, and Repeal; Collection and Disposition of Taxes and Payments; Special Ruling; Examination of Books, Papers, and Records.

Section
141.1166

Confidentiality; Violation; Penalties.

Section
141.1167

Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties.

Section
141.1168

Delinquent Tax Amounts; Interest and Penalties.

Section
141.1169

Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest.

Section
141.1170

Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.

Section
141.1171

Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution.

Section
141.1172

Additional Assessment.

Section
141.1173

Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.

Section
141.1174

Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund.

Section
141.1175

Grievance; Judicial Determination.

Section
141.1176

Payment of Recovery From General Fund.

Section
141.1177

Violations; Penalties.