MI SB0208

Increases monthly specific tax on occupied trailer coach spaces from an unspecified amount to $3.00 per month or major fraction of a month per occupied trailer coach.

Expands the specific tax to include additions or improvements to trailer coaches located in trailer coach parks beginning December 31, 2008, making these subject to the specific tax in lieu of property tax under the General Property Tax Act.

Maintains exemption from monthly tax for trailer coaches with out-of-state license plates occupied by tourists or vacationers for up to 90 days in any 12-month period, but eliminates exemption if occupants are employed or conducting business in Michigan.

Imposes late payment penalties on licensees who fail to remit taxes by the required date, including a 3% penalty on unpaid balance, 1% monthly interest, and civil fines up to $10.00 per occupied trailer coach per month of non-payment.