The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 6783 January 21, 1994 COUNTIES: Levy of a bed tax on transient facilities in Manistee County TAXATION: Levy of a bed tax on transient facilities in Manistee County Manistee County may not levy a bed tax on transient facilities that rent for six months or less even if the tax were approved by the county electorate. Honorable Bill Bobier State Representative The Capitol Lansing, Michigan You have asked whether Manistee County may levy a bed tax on transient facilities that rent for six months or less if the tax is approved by the county electorate. You advise that the imposition of this county tax is being considered as an alternative to creation of an assessment district under the provisions of the Community Convention or Tourism Marketing Act, 1980 PA 395, MCL 141.871 et seq; MSA 5.3194(381) et seq. A county, the Supreme Court instructs, has only such powers as have been granted it by the Michigan Constitution or the Legislature. Alan v Wayne County, 388 Mich 210, 245; 200 NW2d 628 (1972). In 1974 PA 263, MCL 141.861 et seq; MSA 5.3194(371) et seq, the Legislature has authorized certain counties to impose an excise tax on persons that provide rooms to transient guests. However, in section 2(1) of 1974 PA 263, the authorization to impose this tax is limited to counties "having a population of less than 600,000 persons, and having a city of at least 40,000 population...." Manistee County, population 21,265, does not qualify under this statute because its largest city, Manistee, has a population of 7,566 (1990 Decennial Census). In 1991 PA 180, MCL 207.751 et seq; MSA 7.559(1) et seq, the Legislature has authorized certain eligible municipalities, based on population, to levy an excise tax on persons that provide accommodations for transients. The Legislature has established the population requirements for eligible municipalities in section 1(e)(i)-(v) of that statute as follows: (e) "Eligible municipality" means any of the following: (i) An eligible county that intends to impose a tax under this act for purposes related to a stadium as defined under subdivision (i)(i). (ii) A county that is not a charter county that has a population of more than 500,000 and contains a city with a population of 180,000 or more persons, or the most populous city in that county if either intends to impose a tax under this act for purposes related to a stadium as defined under subdivision (i)(ii) or a convention facility. (iii) A county with a population of less than 200,000 that contains a city with a population of more than 40,000 but less than 50,000, or the most populous city in that county if either intends to impose a tax under this act for purposes related to a stadium as defined under subdivision (i)(ii) or a convention facility. (iv) A county with a population of less than 300,000 with a city with a population of more than 100,000 persons, or the most populous city within that county if either intends to impose a tax under this act for purposes related to a stadium as defined under subdivision (i)(ii) or a convention facility. (v) A county with a population of more than 250,000 with an optional unified form of government or a city within that county that levies a city income tax if either intends to impose a tax under this act for purposes related to a stadium as defined under subdivision (i)(ii) or a convention facility. Manistee County does not meet the statutory population requirements for eligible municipalities under 1991 PA 180. It is my opinion, therefore, that Manistee County may not levy a bed tax on transient facilities that rent for six months or less even if the tax were approved by the county electorate. Frank J. Kelley Attorney General