| (6) The total service charges levied by a municipality |
on any institution and organization under this |
section shall not exceed 2% of the gross annual |
revenues of the organization. To qualify for this |
limitation the institution or organization shall file |
with the municipality an audit of the revenues of the |
organization for the year immediately prior to the |
year which the service charge is levied. The |
municipal officers shall abate the service charge |
amount that is in excess of 2% of the gross annual |
revenues |
| not exceed the lesser of 1.5% of the tax-exempt |
| entity's annual receipts and 20% of the amount that |
| would have been assessed as taxes on the property |
| concerned if it were not exempt from taxation.__To |
| qualify for this limitation, the tax-exempt entity |
| must file with the municipality a report of the |
| annual receipts of the entity for the year |
| immediately prior to the year for which the service |
| charge is levied.__The municipal officers shall abate |
| the service charge amount that is in excess of the |
| applicable limitation.__For the purposes of this |
| subparagraph, "annual receipts" means all streams of |
| income received in the most recent fiscal year by the |
| tax-exempt entity from any source, including receipts |
| of goods and services provided at the exempt |
| property.__"Annual receipts" does not include amounts |
| received by a tax-exempt entity in the form of |
| governmental or corporate grants, private charitable |
| donations, or trust or endowment earnings to the |
| extent that receipts in those categories are actually |
| spent to provide tangible and direct services to |
| people benefiting from the services provided by the |
| organization. |
