CITY INCOME TAX ACT
Act 284 of 1964
141.613 Types of nonresident income to which tax applicable; extent and basis of tax.
Sec. 13.
The tax shall apply on the following types of income of a nonresident individual to the same extent and on the same basis that the income is subject to taxation under the federal internal revenue code:
(a) On a salary, bonus, wage, commission, and other compensation for services rendered as an employee for work done or services performed in the city. Income that the nonresident taxpayer receives as the result of disability and after exhausting all vacation pay, holiday pay, and sick pay is not compensation for services rendered as an employee for work done or services performed in the city. Vacation pay, holiday pay, sick pay and a bonus paid by the employer are considered to have the same tax situs as the work assignment or work location and are taxable on the same ratio as the normal earnings of the employee for work actually done or services actually performed.
(b) On a distributive share of the net profits of a nonresident owner of an unincorporated business, profession, enterprise, undertaking, or other activity, as a result of work done, services rendered, and other business activities conducted in the city.
(c) On capital gains less capital losses from sales of, and on the net profits from rentals of, real and tangible personal property, if the capital gains arise from property located in the city.
History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1988, Act 216, Imd. Eff. July 1, 1988
Notes of Decisions
Renee Leclear-Gavin v. City of Grand Rapids (Mich. Ct. App. 2016).
· cites it 7× “With respect to nonresident individuals, MCL 141.613(a) provides: The tax shall apply on the following types of income of a nonresident individual to the same extent and on the same basis that the income is subject to taxation under the federal internal revenue code: (a) On a…”
Wyckoff v. City of Detroit, 591 N.W.2d 71 (Mich. Ct. App. 1999).
“[MCL 141.613(a); MSA 5.3194(23)(a).] Section 4 of the ucito defines “compensation” as follows: (2) “Compensation” means salary, pay or emolument given as compensation or wages for work done or services rendered, in cash or in kind, and includes but is not limited to the…”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020).
· cites it 2× “”13 Even more directly, nonresident individuals can be taxed under MCL 141.613(a) “[o]n a salary, bonus, wage, commission, and other compensation for services rendered as an employee for work done or services performed in the city.”
Perkins v. Gen. Motors, LLC (E.D. Mich. 2020).
“Proposed Count XIV: Violation of Michigan Tax Law Count XIV alleges that GM violated § 141.613 of the Uniform City Income Tax Ordinance (“UCITO”).”
— Mich. Comp. Laws § 141.613(a) — 3 cases
Renee Leclear-Gavin v. City of Grand Rapids (Mich. Ct. App. 2016).
“With respect to nonresident individuals, MCL 141.613(a) provides: The tax shall apply on the following types of income of a nonresident individual to the same extent and on the same basis that the income is subject to taxation under the federal internal revenue code: (a) On a…”
Wyckoff v. City of Detroit, 591 N.W.2d 71 (Mich. Ct. App. 1999).
“[MCL 141.613(a); MSA 5.3194(23)(a).] Section 4 of the ucito defines “compensation” as follows: (2) “Compensation” means salary, pay or emolument given as compensation or wages for work done or services rendered, in cash or in kind, and includes but is not limited to the…”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020).
“”13 Even more directly, nonresident individuals can be taxed under MCL 141.613(a) “[o]n a salary, bonus, wage, commission, and other compensation for services rendered as an employee for work done or services performed in the city.”
— Mich. Comp. Laws § 141.613(b) — 1 case
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020).
“”13 Even more directly, nonresident individuals can be taxed under MCL 141.613(a) “[o]n a salary, bonus, wage, commission, and other compensation for services rendered as an employee for work done or services performed in the city.”
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