MI SB0758

Authorizes counties to adopt and enforce rules to apply, interpret, and administer hotel-motel excise tax ordinances.

Permits counties to prescribe and furnish taxpayers with forms, instructions, manuals, and other materials necessary for tax compliance and auditing.

Allows counties to examine books and records of taxpayers to verify tax return accuracy and determine tax liability.

Establishes penalties of up to $500 in fines, imprisonment for not more than 90 days, or both for ordinance violations.

Authorizes county treasurers to collect unpaid taxes remaining delinquent for more than 90 days using the same collection procedures as delinquent special assessments, including interest, fees, and costs.