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2002-6 Trailer Coach Park Specific Tax

2002-6 Trailer Coach Park Specific Tax

June 14, 2002

To:    City and Township Treasurers, Michigan Municipal League, Michigan Townships
          Association and County Treasurers

From:    Richard L. Baldermann, CPA, CGFM
              Administrator, Local Audit and Finance Division
              Bureau of Local Government Services

RE:    Trailer Coach Park Specific Tax--Distribution to State Treasurer

The Receipts Processing Division of the Michigan Department of Treasury are routinely receiving checks for trailer coach park specific tax collections directly from township treasurers, rather than through the county treasurer as required by the statute. The proper distribution of trailer coach park specific tax collections is as follows.

After July 1, 1994, the amounts that were previously paid to the local school districts, should now be paid to the state treasurer. We request that the local unit treasurers pay $2 (previously due to the school districts) to the county treasurer, along with the .50 cents due to the county. The county treasurer should report and remit the $2 each month, for each trailer, with the ad valorem SET collections from the local units. Please use the following procedures.

The municipal treasurer will collect the $3.00 per trailer coach and shall issue a receipt:

  • in triplicate for all money collected under this act;
    • the original receipt to be given to the licensee;
    • the duplicate is retained by the municipal treasurer for municipal records with .50 cents per trailer coach deposited into the local unit’s general fund; and
    • the triplicate, together with $2.50 per trailer coach shall be transmitted to the county treasurer.
The county treasurer shall issue a receipt to the municipal treasurer and:
  • credit .50 cents per trailer coach to the county general fund; and
  • transmit $2.00 for each trailer coach (parked in the municipality) to the state treasury, with the ad valorem SET collections from the local units for credit to the State School Aid Fund.
Please call (517) 373-3227 or write our office if you have any questions.

Michigan Department of Treasury
Local Audit and Finance Division
P.O. Box 30728
Lansing, Michigan 48909-8228