Legal Opinion

Bailey v. Muskegon County Board of Commissioners

Michigan Court of Appeals

Decided February 8, 1983No. Docket 59038PublishedCited by 13 opinions

1Opinion of the CourtD. S. DeWitt, J.

Plaintiffs appeal as of right from a July 16, 1981, judgment and order of the lower court denying their motion for a preliminary injunction. We affirm.

On February 20, 1981, the defendant Muskegon County Board of Commissioners adopted an accommodations tax ordinance pursuant to authority granted under MCL 141.861 et seq.; MSA 5.3194(371) et seq. Under this ordinance, a four percent excise tax was to be levied on the revenue derived from the rental of motel and hotel accommodations to transient guests in Muskegon County after June 1, 1981. Soon after the ordinance was enacted, the defendants…

2Cases cited7 opinions

  1. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
  2. City of Jackson v. Com'r of RevenueMichigan Supreme Court · 1947
  3. Lockwood v. Commissioner of RevenueMichigan Supreme Court · 1959
  4. Stockler v. Department of TreasuryMichigan Court of Appeals · 1977
  5. National Bank v. Department of RevenueMichigan Supreme Court · 1952

2 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. American Axle & Manufacturing, Inc v. City of HamtramckMichigan Supreme Court · 2000
  2. Airlines Parking, Inc v. Wayne CountyMichigan Supreme Court · 1996
  3. Smith v. Scio TownshipMichigan Court of Appeals · 1988
  4. Terco, Inc v. Department of TreasuryMichigan Court of Appeals · 1983
  5. Lapeer County Abstract & Title Co. v. Lapeer County Register of DeedsMichigan Court of Appeals · 2004

8 more not listed; retrieve them via the Exa API.

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