MI HB5138

Authorizes the Michigan Department of Treasury to enter into agreements with counties and local governments to administer, collect, and enforce accommodations taxes on their behalf

Establishes payment allocation rules when taxpayers underpay combined accommodations tax and use tax liabilities without specifying allocation—payments apply first to the accommodations tax, then to use tax

Adds known excise tax liabilities from accommodations tax agreements to the priority list for applying tax refunds to outstanding taxpayer debts

Prohibits the department from charging taxpayers any fees beyond those authorized by law when collecting taxes under these agreements

Requires enactment of House Bill 5139 and House Bill 5140 for this act to take effect (tie-barred legislation)