Taxation: administration; administration of certain accommodation taxes; provide for. Amends title & secs. 13, 19 & 30a of 1941 PA 122 (MCL 205.13 et seq.). TIE BAR WITH: HB 5139'25, HB 5140'25

HB 5138 clarifies that Michigan's Department of Treasury will administer and collect certain local taxes when cities or counties enter agreements with the state. It updates procedures for city income tax collection (under the City Income Tax Act) and county accommodation taxes (like hotel taxes under the Essential Services Tax Act). The bill transfers administrative responsibilities from previous entities to the Treasury Department, ensuring consistent collection processes for these taxes. This affects local governments that choose to contract with the state for tax administration, without changing tax rates or who pays them.