Current through Public Act 156 of the 2024 Legislative Session
Section 141.912 - Payments to cities, villages, and townships from sales tax collections; time and basis(1) For state fiscal years before the 1996-1997 state fiscal year, the department of treasury shall cause to be paid to each city, village, and township its share, computed on a per capita basis, during each August, November, February, and May, of the collections designated for assistance to townships, cities, and villages under section 10 of article IX of the state constitution of 1963 from the sales tax for the quarter periods ending the prior June 30, September 30, December 31, and March 31 that are available for distribution to cities, villages, and townships.(2) For state fiscal years before the 1996-1997 state fiscal year, during each calendar year, the department of treasury shall cause to be advanced and paid in June to cities, villages, and townships on a per capita basis $9,500,000.00 of the amount that would otherwise be paid in August pursuant to subsection (1).(3) For state fiscal years after the 1995-1996 state fiscal year and before the 2003-2004 state fiscal year, the department shall cause to be paid to each city, village, and township its share, computed on a per capita basis, during each October, December, February, April, June, and August, the collections designated for assistance to cities, villages, and townships under section 10 of article IX of the state constitution of 1963 from the sales tax, the collections that are available for distribution to cities, villages, and townships. Payments under this subsection shall be based on collections from the sales tax at a rate of 4% in the 2-month period ending the prior August 31, October 31, December 31, February 28, April 30, and June 30.(4) For state fiscal years after the 2002-2003 state fiscal year, the department shall cause to be paid to each city, village, and township its share of the sales tax collections designated for assistance to cities, villages, and townships under section 10 of article IX of the state constitution of 1963 from the sales tax. Payments under this subsection shall be made during each October, December, February, April, June, and August, based on collections from the sales tax at a rate of 4% in the 2-month period ending the prior August 31, October 31, December 31, February 28, April 30, and June 30. The payments under this subsection shall be made from revenues collected during the state fiscal year in which the payments are made.1971, Act 140, Imd. Eff. 9/30/1971 ;--Am. 1975, Act 245, Imd. Eff. 9/4/1975 ;--Am. 1980, Act 394, Imd. Eff. 1/7/1981 ;--Am. 1992, Act 161, Imd. Eff. 7/16/1992 ;--Am. 1993, Act 166, Imd. Eff. 9/16/1993 ;--Am. 1994, Act 299, Imd. Eff. 7/14/1994 ;--Am. 1995, Act 134, Imd. Eff. 7/10/1995 ;--Am. 1996, Act 342, Imd. Eff. 6/27/1996 ;--Am. 2002, Act 679, Imd. Eff. 12/30/2002 .