HB 5815 Summary

• Establishes two-tier tax structure for trailer coaches in licensed parks: $3.00/month for existing occupants as of the bill's effective date, and $24.00/month (adjusted annually by Consumer Price Index) for new occupants.

• Exempts trailer coaches with out-of-state license plates from the monthly tax if occupied by tourists or vacationers for no more than 90 days in any 12-month period.

• Removes the exemption for occupants of foreign-licensed trailers who are employed or conducting business in Michigan.

• Revises tax distribution: for existing occupants, 50 cents per unit each to county and municipality, with $2.00 per unit to state school aid fund; for new occupants, 16.6% each to county and municipality, with 66.8% per unit to state school aid fund.

• Imposes penalties for late tax payment including 3% late fee, 1% monthly interest on unpaid balances, and civil fines up to $10.00 per occupied trailer coach per month.