Section 141.502a - Imposition of excise tax; condition.
CITY INCOME TAX ACT (EXCERPT)
Act 284 of 1964
141.502a Imposition of excise tax; condition.
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.
History: Add. 1995, Act 234, Imd. Eff. Dec. 19, 1995