Michigan Compiled Laws

Mich. Comp. Laws § 141.502a (2026)

Imposition of excise tax; condition.

✓ current as of July 2026

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CITY INCOME TAX ACT

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

Notes of Decisions

Cited in 1 case, 2020–2020 · leading case: William Sherman v. City of St Joseph (Mich. Ct. App. 2020).

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William Sherman v. City of St Joseph (Mich. Ct. App. 2020). · cites it 3× “[MCL 141.502a.] Plaintiffs contend that the meaning of “qualified and registered electors of the city” in the CITA is further informed by section 492 of the Michigan Election Law, which provides: Each individual who has the following qualifications of an elector is entitled to…”

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