Ace Tex Corp. v. City of Detroit

Defendant City of Detroit appeals and various plaintiffs cross appeal from the decision of the trial court granting in part and denying in part plaintiffs’ motion for summary disposition. We affirm.

Under the provisions of the City Utility Users Tax Act, MCL 141.801 et seq.; MSA 5.3194(301) et seq., cities with a population of one million or more, after adopting an ordinance incorporating by reference the uniform city utility users tax ordinance as set forth in the act, have the power to levy, assess, and collect a utility users tax. In 1970, the City of Detroit took advantage of the state…