Mich. Comp. Laws » Michigan Compiled Laws / Chapter 141 / Act 284 of 1964
Michigan Compiled Laws

Mich. Comp. Laws § 141.618 (2026)

Partial business activity in city; apportionment of net profit.

✓ current as of July 2026
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CITY INCOME TAX ACT


Act 284 of 1964


141.618 Partial business activity in city; apportionment of net profit.

Sec. 18.

    When the entire net profit of a business subject to the tax is not derived from business activities exclusively within the city, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the city, shall be determined under either section 19, sections 20 to 24, or section 25.

History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2018–2024 · leading case: Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020).
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Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020). · cites it 5× “MCL 141.618 of the UCITO requires a business to determine the percentage of its net profit that is derived from business activities within the city.”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit, 915 N.W.2d 383 (Mich. Ct. App. 2018). “MCL 141.618. MCL 141.620 through MCL 141.”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. Ct. App. 2018). “2 MCL 141.618. 3 MCL 141.620 through MCL 141.”
Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2024). “] Further, [w]hen the entire net profit of a business subject to the tax is not derived from business activities exclusively within the city, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the…”
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