Sec. 2a. Beginning January 1, 1995, a city shall not impose an excise tax on income under this act unless at least 1 of the following applies: (a) The city had in effect on January 1, 1995 an excise tax on income under this act. (b) The imposition of an excise tax on income under this act is approved by the qualified and registered electors of the city.
Mich. Comp. Laws § 141.502a
Imposition of excise tax; condition
Add. 1995, Act 234, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.