HomeMy WebLinkAboutResolutions - 1977.05.19 - 13298Robert W. Page, Chairman
REPORT May 5, 1977
BY: GENERAL GOVERNMENT COMMITTEE - Robert W, Page, Chairman
RE: RESOLUTION #7959, SINGLE BUSINESS TAX
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Mr., Chairman, Ladies and Gentlemen:
Having reviewed Resolution #7959, Single Business Tax, the General
Government Committee recommends adoption of said Resolution, but further
recommends the following amendments to the Resolution:
Amend the first "RESOLVED" paragraph to include
following the word "Gevernor's" the words "and
Legislators" so that the sentence would read as
fo I lows:
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners supports the Governor's and Legislators efforts to seek
changes and provide tax relief for small, lower profit business,
Amend the BE IT FURTHER RESOLVED", second paragraph by
eliminating the five words "currently studying the Governor's
proposals" following —Legislature and Senate Finance
Committee., ."
The General Government Committee, by Robert W. Page, Chairman, moves the
adoption of the foregoing report.
GENERAL GOVERNMENT COMMITTEE
'
Ro E?,rt A. McConnell„ District #25
28, 1977
MISC. RES. 7959
RE: SINGLE BUSINESS TAX
BY ROBERT A. MC CONNELL, DISTRICT #25
ROBERT H. GORSL1NE, DISTRICT #2
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Mr. Chairman, Ladies and Gentlemen:
WHEREAS, the Single Business Tax became effective on January 1, 1976, and replaced the
previous system of State business taxes, with the exception of several minor levies and
WHEREAS, the Single Business Tax is a value added tax levied on all entities doing business
in Michigan and is levied at a rate of 2,35 percent and is a tax "upon the privilege of doing
business and not upon income"; and
WHEREAS, in replacing the previous multiple taxes, the Single Business has shifted the
tax burden whereby utilities and other capital intensive firms and highly profitable businesses
have generally had a lighter tax burden under the new law; and
WHEREAS, under the new law, professionals, less profitable firms and unincorporated
businesses (dependent upon intensive labor rather than capital intensive industry) have found
their tax burden substantially increm-ecl to the point that the Single Business Tax has been
labeled as the "Small Business Tax"; and
WHEREAS, there seems to be significant agreement in the Legislature that the Single Business
Tax should be amended,
NOW THEREFORE BE IT RESOLVED that the Oakland CounT) Board cif Commissioners supports
the Governor's efforts to seek changes and provide tax relief for small, lower profit business,
BE IT FURTHER RESOLVED that the Legislature and the Senate Finance Committee currently
studying the Governor's proposals give consideration to incentives for growth of labor intensive
industry in Michigan similar to the capital acquisition deduction for capital intensive industry.
Such credit could be based on the increased number of persons employed or other payroll Factors
after eliminating the impact of inflation,
BE IT FURTHER RESOLVED that the Legislature is urged to enact a bill which would provide
revenue stability, taxation based upon ability to pay and simplicity in the tax forms.
Mr. Chairman, we move the adoption of the foregoing resolution,
1 Fr_T3 7-EY APPROVE THE FOREGO',:-..i
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Data
#7959 May 19, 1977
Moved by Page supported by McConnell the report be accepted and Resolutibn #7959
be adopted.
Moved by Gorsline supported by McDonald the resolution be amended in the first•
"RESOLVED" paragraph to include following the word "Governor's" the words "and
Legislators" so that the sentence would read as follows:
"NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners
supports the Governor's and Legislators efforts to seek changes and provide tax relief
for small, lower profit business".
Also, amend the "BE IT FURTHER RESOLVED", second paragraph by eliminating the
five words "currently studying the Governor's proposals" following "...Legislature
and Senate Finance Committee..".
A sufficient majority having voted therefor, the amendment carried.
Moved by McConnell supported by DiGiovanni the rules be suspended for immediate
consideration of the resolution.
AYES: Peterson, Price, Roth, Daly, DiGiovanni, Doyon, Fortino, Gabler, Gorsline,
Hoot, Kasper, Kelly, Lanni, McConnell, McDonald, Moffitt, Montante, Moxley, Murphy,
Olson, Page, Patterson. (22)
NAYS: None. (0)
A sufficient majority having voted therefor, the motion carried.
Vote on resolution as amended:
AYES: Price, Roth, Daly, DiGiovanni, Doyon, Fortino, Gabler, Gorsline, Hoot,
Kasper, Kelly, Lanni, McConnell, McDonald, Moffitt, Montante, Moxley, Murphy, Olson,
Page, Patterson, Peterson. (22)
NAYS: None. (0)
A sufficient majority having voted therefor,.the report was accepted and Resolution
#7959 -as amended, was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland and
having a seal, do hereby certify that I have compared the annexed copy of
Miscellaneous Resolution #7959 adopted by the Oakland County Board of
ea mmees• ape e•e606-0860 V61,17.1,P mo e"•••••••• vo emeseneeeee e•ews•••coo••-wega
Commissioners at their meeting held on May 19, 1977
with the original record thereof now remaining in my
office, and that it is a true and correct transcript
therefrom, and of the whole thereof.
In Testimony Whereof, T have hereunto set my hand and
affixed the seal of said County at Pontiac, Michigan
May this.......... 19th ...... ..... day of...... ..... .....19..77 ..
Lynn D. Allen.......... ....... .....Clerk
By........... ........ ..... .......Deputy clerk