MI SB0611

Transient facility owners in assessment districts must pay tourism marketing assessments to bureaus within 30 days of each calendar month, calculated as a percentage of aggregate room charges.

Facility owners may add the assessment cost to guest room charges but must disclose on bills that the facility has been reimbursed for the assessment.

Bureaus can accept and forward regional tourism marketing organization assessments on behalf of owners, and may withhold a portion to cover reasonable administrative costs.

Delinquent assessments accrue interest at 1.5% per month, and payments more than 90 days late incur an additional 1.5% monthly delinquency charge plus attorney fees and court costs.

Owners must provide copies of state use tax returns quarterly to independent certified public accountants for audit verification purposes only, with limited disclosure to the bureau.