141.91 Cities and villages, prohibited taxes. Sec. 1. Except as otherwise provided by law and notwithstanding any provision of its charter, a city or village shall not impose, levy or collect a tax, other than an ad valorem property tax, on any subject of taxation, unless the tax was being imposed by the city or village on January 1, 1964. History: 1964, Act 243, Eff. Aug. 28, 1964
Michigan Legal Code