Taxation: hotel-motel; excise tax on rentals of accommodations; allow local units of government to levy. Creates new act.

This bill allows Michigan cities, villages, and townships to vote on whether to impose a 3% excise tax on short-term rentals of accommodations to guests staying fewer than 30 days. If approved by local voters, the tax would be collected by either the property owner or online booking platforms and administered by the state Department of Treasury. The law requires local governments to publicly report how much tax revenue they collect and how they spend it, while also establishing a process for the state to withhold funds if a locality fails to submit these reports.