MI HB4999

Prohibits local units of government from imposing an excise tax on the manufacture, distribution, wholesale sale, or retail sale of food.

Defines "local unit of government" to include cities, villages, townships, counties, educational institutions, local public authorities, and quasi-governmental bodies acting in a commercial or economic development capacity.

Prevents local units from enacting, enforcing, or administering ordinances, regulations, resolutions, policies, rules, or directives that impose taxes or fees on food sales or manufacturing.

Applies to food for both immediate consumption and nonimmediate consumption, as defined in the Michigan Food Law.

Effective date: October 26, 2017.