What is the history of the City of Detroit Income Tax Ordinance?
Detroit Ordinance No. 900-F was adopted by the Common Council (City Council) on September 15, 1964 and approved by Mayor Jerome P. Cavanaugh on September 18, 1964, becoming effective on January 1, 1965. The ordinance replaced prior Income Tax Ordinance No. 694-F, which took effect July 1, 1962. Michigan cities are authorized to levy a city income tax upon adoption of a uniform ordinance prescribed by the legislature, and a number of cities have done so. The tax levied is a flat tax at limited rates on income. Withholding and estimated taxes are both required. The uniform ordinance sets forth apportionment provisions to determine the income amounts of non-residents and of businesses that conduct business activities, within and outside of the city, that are subject to tax. Refer to: The City Income Tax Act, Act No. 284 of the Public Acts of 1964 as amended.
