# Mich. Comp. Laws § 141.502: Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance

> Michigan · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502

## Section

- **Citation:** Mich. Comp. Laws § 141.502
- **Heading:** Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance
- **Jurisdiction:** Michigan
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MI Code / Chapter 141 / Act Act-284-of-1964 / Section 141.502

## Text

Sec. 2.

No village shall impose and collect any excise tax levied on or measured by income after January 1, 1964. Except as otherwise provided in this section, no city shall impose an excise tax levied on or measured by income until the lawful adoption by the city of the entire uniform city income tax ordinance as hereinafter set forth. No city shall impose and collect such an excise tax prior to January 1, 1965, except that a city which on January 1, 1964 had in effect a valid ordinance levying and imposing such an excise tax may continue to levy and impose the tax under such ordinance until the uniform city income tax ordinance becomes effective in such city, but in no case shall such ordinance or any other income tax ordinance, in effect in such city prior to the effective date of the uniform city income tax ordinance, continue in effect later than December 31, 1964. The enforcement, collection and refund provisions with respect to liabilities incurred under such prior income tax ordinance shall continue in effect for the period provided for in such prior ordinance.

History: 1964, Act 284, Imd. Eff. June 12, 1964

## Nearby sections

- [Mich. Comp. Laws § 141.501 City income tax act; short title.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.501.md)
- [Mich. Comp. Laws § 141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502.md)
- [Mich. Comp. Laws § 141.502a Imposition of excise tax; condition.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502a.md)
- [Mich. Comp. Laws § 141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503.md)
- [Mich. Comp. Laws § 141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503a.md)
- [Mich. Comp. Laws § 141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503b.md)
- [Mich. Comp. Laws § 141.503c Amendment to city income tax ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503c.md)
- [Mich. Comp. Laws § 141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503d.md)
- [Mich. Comp. Laws § 141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.504.md)
- [Mich. Comp. Laws § 141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505.md)
- [Mich. Comp. Laws § 141.505d Charge or collection of city income tax by department of treasury; limitation.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505d.md)
- [Mich. Comp. Laws § 141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.506.md)
- [Mich. Comp. Laws § 141.507 Uniform city income tax ordinance; form.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.507.md)
- [Mich. Comp. Laws § 141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.508.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502. Check the current official text before relying on it. Not legal advice.