MI HB5437

Expands definition of "accommodations" to explicitly include dwellings offered as short-term rentals, making them subject to the 1% excise tax on lodging charges levied by eligible municipalities for stadium or convention facility financing.

Adds definitions for "occupancy charge," "owner," and "short-term rental" by cross-reference to the short-term rental regulation act, clarifying that the occupancy charge (not other fees) is the taxable base for short-term rentals.

Updates statutory references throughout the act from older public health code sections to the current food law (2000 PA 92) and clarifies exemptions for school districts, nonprofit organizations, and retail grocery stores with incidental food service.

Modifies language requiring voter approval and ordinance procedures, replacing archaic "shall" with "must" and "any" with "an" for clarity and modernization.

Authorizes use of tax revenues for child care assistance programs and housing activities in addition to existing permitted uses (stadium/convention facility costs, land clearance, and improvements).

Makes the bill effective only upon enactment of either Senate Bill or House Bill 5438 in the 102nd Legislature.