Taxation: convention tourism assessments; distribution of money in the convention facility development fund; modify. Amends secs. 10 & 20 of 1985 PA 106 (MCL 207.630 & 207.640).
What changed between versions
The bill was amended to include additional sections (3, 4, 9, 11, 12, 14, 15) beyond the original sections 10 and 20, broadening the legislative changes.
New definitions were added for 'Accommodations,' 'Convention hotel,' 'Local governmental unit,' and 'Qualified local governmental unit' to clarify exactly which facilities and areas are subject to the act.
The definition of 'Convention facility' was updated to explicitly list components like convention halls, auditoriums, and meeting rooms, ensuring clarity on what physical spaces are included.
A new excise tax provision was added to Section 4, imposing a 3% tax on room charges at convention hotels located in qualified local governmental units.
Specific dollar amounts for funding distributions for fiscal years 2020 through 2024 were removed, likely to be replaced by a formula-based distribution system in the new text.