State Income Tax
     Michigan state income tax is a flat rate of 4.1%.  It is assessed on the federal adjusted gross income, less a $3,000 exemption per taxpayer and for each dependent.
     Special credits include the Homestead tax credit and city income tax credit for gifts to colleges, universities and public libraries.  Wages earned while residing in another state prior to moving to Michigan can be deducted from the adjusted gross income.  A non-resident working in Michigan must pay tax on all wages earned in Michigan.

City Income Tax
     The City of Grand Rapids imposes an income tax (maximum of 1.3% if one lives and works in the city).  If one is a non-resident working in the city a 0.65% tax is imposed.

Retail Sales Tax
     Michigan state sales tax is 6%.  The tax applies to retail sales of tangible personal property such as clothing, automobiles, furniture, appliances, utilities, transient hotel and motel rooms, and other sales at retail.    Food, prescription drugs and services are not subject to this tax.

oter Registration
     New residents are eligible for voter registration after 30 days (for residents who live in Grand Rapids call 456-3010, otherwise call the city or township where you will reside).  You may register to vote at any city, township, or county government office.  Registration can also be made at any Michigan Secretary of State Offices in numerous locations throughout Kent County. 

Pet Licensing
     Any dog over four months of age needs a license.    Dog licenses are due on or before March 1.  Interstate health certificates from the state of origin are required.  Licenses are $20 (after March 1, $40) for a non-neutered or spayed pet, $7 if they are neutered or spayed (after March 1, $14).  If you do not obtain a license for you dog and it is ticketed, an additional fine of $20 is added to license fees.  Wild or exotic animals need prior entry permit numbers.

Fishing License
     Fishing licenses are required for anyone 17 or older.    The resident annual license fee, which is for all species except trout and salmon, is $13.00.   For the occasional fisherman, there is a daily license which costs $6.00 and is good for all species.    A passbook is required of all license holders and costs $1.
     For more information contact the Department of Natural Resources: