MI HB5133

Establishes the "Michigan bottled water excise tax act" imposing a 5-cent per gallon excise tax on bottled drinking water produced in Michigan under safe drinking water permits.

Requires bottled water operators to submit monthly reports to the Department of Treasury by the 25th of each month detailing production volumes and pay the applicable excise tax.

Mandates bottled water operators maintain complete production records open to inspection by the state tax commission at all times.

Authorizes the Department of Treasury to administer the tax under the 1941 Tax Administration Act and empowers the Attorney General to seek injunctions against non-compliant operators.

Directs all tax revenue collected to be deposited in the state treasury in a restricted account designated exclusively for infrastructure improvements.