Michigan § 141.861 - Definitions.
Full text of Michigan Michigan Compiled Laws § 141.861 — Definitions., with citation guidance and answers to common questions.
§ 141.861. Definitions.
As used in this act:
(a) "Accommodations" means the room or other space provided for sleeping, including furnishings and other accessories in the room or other space. Accommodations do not include food and beverages.
(b) "Administrator" means the official designated by the county or local unit of government to collect the excise tax and to administer and enforce the ordinance.
(c) "Convention and entertainment facilities" means all, any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, sports complexes, aquariums, meeting rooms, exhibit areas, and related public areas.
(d) "Excise tax" means the excise tax levied by a county or local unit of government under this act.
(e) "Local governing body" means the body in which the legislative powers of a local unit of government are vested.
(f) "Local unit of government" means a city or township.
(g) "Ordinance" means an ordinance enacted by a county or local unit of government under this act to levy, assess, and collect an excise tax.
(h) "Person" means a natural person, partnership, fiduciary, association, corporation, or other entity.
(i) "Revenues" means the income derived from the excise tax, plus interest and penalties imposed by this act, levied and assessed under an ordinance adopted pursuant to this act.
(j) "Sports complex" means a facility designed and primarily used for organized sports competitions.
(k) "Transient guest" means a natural person staying less than 30 consecutive days.
Frequently Asked Questions About Michigan § 141.861
What does Michigan Compiled Laws § 141.861 cover?
Section 141.861 ("Definitions.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 141.861?
A common citation format is "Michigan Compiled Laws § 141.861" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 141.861 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.