# MCL 141.862

MCL 141.862, “County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to…”, is an MCL section of [1974 PA 263](https://ontology.bommaritollc.com/id/01a0d565-225a-7174-925e-b188deb01353) (EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-09e7-74ef-b27a-1f303c3b6b4f>

Within: [1974 PA 263](https://ontology.bommaritollc.com/id/01a0d565-225a-7174-925e-b188deb01353)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-141-862](https://ontology.bommaritollc.com/id/01a0d566-09e9-7762-8a66-2b0c3b0fd2c2)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-862](https://ontology.bommaritollc.com/id/01a0d566-09e7-74ef-b27a-1f2ff6ddb00a)
- `schema:isPartOf`: [1974 PA 263](https://ontology.bommaritollc.com/id/01a0d565-225a-7174-925e-b188deb01353)
- `schema:legislationIdentifier`: MCL 141.862
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; increase subject to vote of electors in compliance with state constitution and subsection (1).
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-862](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-862)
- `skos:prefLabel`: MCL 141.862

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-862) (www.legislature.mi.gov)

## Pointing here

- Amended by (3; `eli:amends`):
  - [1991 PA 91](https://ontology.bommaritollc.com/id/01a0d565-430b-7352-a664-0064e5a826a1)
  - [2004 PA 118](https://ontology.bommaritollc.com/id/01a0d565-430c-72d7-a645-1bb3f0289769)
  - [2024 PA 35](https://ontology.bommaritollc.com/id/01a0d565-430d-71bb-8dc1-33ed9684535e)
- Changed by bills (2; `schema:legislationChanges`):
  - [HB 4557 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d566-fd28-7188-bba9-5df2fa68fe76)
  - [HB 5162 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-22de-7358-a9d2-460860fa1778)

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Cite as: MCL 141.862. bc-ontology, release 0.1.0-rc15, 2026-09-28. https://ontology.bommaritollc.com/id/01a0d566-09e7-74ef-b27a-1f303c3b6b4f
Release 0.1.0-rc15, graph hash 90961d0d6b29954f5f0257ebc2d1d12c6ce580def6a2f45cbf04d248aa879e72.