Section R. 207.105 - Tax returns; remittancesRule 5.
(1) The state convention facility development tax is a personal obligation of the operator.(2) The tax is due and payable before the fifteenth day of the month following the month in which the tax accrued.(3) The operator shall make out a tax return for the preceding month on form C-3096.(4) The operator shall sign and mail the return to the Michigan Department of Treasury, P.O. Box 12216, Lansing, MI 48901. The return shall include a remittance for the amount of the tax and shall be made payable to the State of Michigan. All remittances of the state convention facility development tax shall be made to the department by bank draft, check, cashier's check, money order, certificate of deposit, or cash. A remittance shall not be a final discharge of the liability for the tax unless it has been paid in cash.Mich. Admin. Code R. 207.105