§ 18-14-6. Administration, collection and appeals.

(a)

Unless the city transfers to the revenue division of the Michigan Department of Treasury the responsibility and function of administering and collecting the wagering tax or the municipal services fee, or both, on behalf of the city, the treasurer shall be responsible for administering and collecting the wagering tax and the municipal services fee.

(b)

Except as they may conflict with provisions of this article or with the Michigan Gaming Control and Revenue Act, being MCL 432.201 et seq, MSA 18.969(201) et seq, the wagering tax and the municipal services fee imposed by this article shall be administered, enforced and collected in the same manner as city income taxes are administered, enforced and collected under Chapter 18, Article X, of this Code.

(c)

Except as they may conflict with provisions of this article or the Michigan Gaming Control and Revenue Act, being MCL 432.201 et seq, MSA 18.969(201) et seq, the wagering tax and municipal services fee shall be subject to interest and penalties under the same terms and amounts that are applicable to city income taxes under Chapter 18, Article X, of this Code.

(d)

Except as they may conflict with provisions of this article or the Michigan Gaming Control and Revenue Act, being MCL 432.201 et seq, MSA 18.969(201) et seq, the department shall provide notices and inquiries, conduct informal hearings and impose assessments in the manner required for city income taxes by Chapter 18, Article X, of this Code. A casino licensee which is aggrieved by an assessment, levy, decision, or order of the department may appeal the contested portion of an assessment, levy, decision, or order in the manner provided for city income taxes by Chapter 18, Article X, of this Code.

(Ord. No. 23-99, § 1, 8-2-99)