AIRPORT PARKING TAX ACT
Act 248 of 1987
207.372 Definitions.
Sec. 2.
As used in this act:
(a) "Airport parking facility" means an area, space, garage, parking structure, or other facility upon or in which motor vehicles are parked, stored, or housed for a consideration and that is located within the boundaries or within 5 miles of the boundaries of a regional airport facility. However, an airport parking facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.
(b) "Commissioner" means the state commissioner of revenue.
(c) "Fund" means the airport parking fund created in section 6.
(d) "Motor vehicle" means that term as defined in section 33 of the Michigan vehicle code, Act No. 300 of the Public Acts of 1949, being section 257.33 of the Michigan Compiled Laws, but does not include a vehicle used solely in support of aircraft or airport operations.
(e) "Operator" means a person engaged in the business of controlling or operating an airport parking facility.
(f) "Person" means a natural person, partnership, fiduciary, association, corporation, or other legal entity.
(g) "Qualified county" means a county that provides public services to a regional airport facility.
(h) "Regional airport facility" means an airport that services 4,000,000 or more enplanements annually.
(i) "Transaction" means the parking, storing, housing, or keeping of a motor vehicle for consideration.
History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
Notes of Decisions
Airlines Parking, Inc v. Wayne Cnty., 550 N.W.2d 490 (Mich. 1996).
· cites it 10× “However, an airport facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.”
Mich. Comp. Laws § 207.372(a): 1 case
Airlines Parking, Inc v. Wayne Cnty., 550 N.W.2d 490 (Mich. 1996).
“However, an airport facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.”
Mich. Comp. Laws § 207.372(f): 1 case
Airlines Parking, Inc v. Wayne Cnty., 550 N.W.2d 490 (Mich. 1996).
“However, an airport facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.”
Mich. Comp. Laws § 207.372(g): 1 case
Airlines Parking, Inc v. Wayne Cnty., 550 N.W.2d 490 (Mich. 1996).
“However, an airport facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.”
Mich. Comp. Laws § 207.372(h): 1 case
Airlines Parking, Inc v. Wayne Cnty., 550 N.W.2d 490 (Mich. 1996).
“However, an airport facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.”
Mich. Comp. Laws § 207.372(i): 1 case
Airlines Parking, Inc v. Wayne Cnty., 550 N.W.2d 490 (Mich. 1996).
“However, an airport facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.”
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