MI HB4931

Increases the maximum excise tax rate on hotel accommodations from 5% to 10% of the total charge for rooms provided to transient guests.

Raises the population threshold for counties eligible to impose the excise tax from 600,000 to 785,000 persons, and lowers the minimum city population requirement from 40,000 to 35,000 persons.

Requires voter approval through a majority vote of qualified county electors before a county may levy a new or increased excise tax, in compliance with article IX, section 31 of the Michigan Constitution.

Clarifies that excise tax revenues must be used for administration, convention and entertainment facilities, tourist promotion, or museum construction in cities with populations of 180,000 or more.

Makes technical corrections to statutory language, including replacing "shall" with "must" and updating definitions related to accommodations and tax administration.