Michigan Compiled Laws

Mich. Comp. Laws § 141.601 (2026)

Uniform city income tax ordinance; short title.

✓ current as of July 2026

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CITY INCOME TAX ACT

Act 284 of 1964

141.601 Uniform city income tax ordinance; short title.

Sec. 1.

This ordinance shall be known and may be cited as the "uniform city income tax ordinance".

History: 1964, Act 284, Imd. Eff. June 12, 1964

Notes of Decisions

Cited in 3 cases, 1977–2020 · leading case: City of Detroit v. Muzzin & Vincenti, Inc., 254 N.W.2d 599 (Mich. Ct. App. 1977).

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City of Detroit v. Muzzin & Vincenti, Inc., 254 N.W.2d 599 (Mich. Ct. App. 1977). “We are asked to decide whether the Uniform City Income Tax Ordinance, MCLA 141.601 et seq.; MSA 5.3194(11) et seq.”

Wyckoff v. City of Detroit, 591 N.W.2d 71 (Mich. Ct. App. 1999). “Specifically, respondent relies on UCITO subsection 13(a), which respondent has adopted and codified at Detroit Ordinances, subsection 18-10- 5(b)(1). Because respondent has adopted the ucito without material alteration, see MCL 141.”

Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020). · cites it 4× “623 of the Uniform City Income Tax Ordinance (UCITO), MCL 141.601 et seq., payment for services performed by attorneys working in the city on behalf of clients located outside the city constituted out-of-city revenue for the purpose of calculating income taxes, not in-city…”

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