The Michigan Single Business Tax (SBT) was the brunt of scorn during its 30-plus years of existence because of its complexity and unprejudicial tendency to impose itself on profitable and failing businesses alike.

The jury is still out on whether the new Michigan Business Tax, which beginning Tuesday will replace the SBT, will serve as a more equitable model. But any hopes of creating a simple, way to tax businesses can already be tossed out, according to Leelanau County accountants.

“It’s definitely the accountants’ full employment act,” said David Faught, a CPA based in Suttons Bay, of the 160-page new tax. Included are 90 pages of credits.

“I’m glad to see (the SBT) go away,” said Mikel Wojtkowiak, who with his wife, Shaunna Bradford, owns “WB CPA Group” in Greilickville. “But I would have rather had them come up with something better.”

The Michigan Business Tax (MBT) was designed to be a revenue-neutral replacement for the SBT, although that concept went out the door in a last-second deal between the state Legislature and Gov. Jennifer Granholm to tack on a 22 percent “surcharge.” At the time, few complaints were heard as the surcharge took the place of a roundly criticized 2 percent “service tax” set to be imposed starting Dec. 1.

Business and civic leaders criticized the service tax. But complaints against the MBT have been largely muted by the unpopularity of the service tax and the busyness of the holiday season. Consequently, business owners and CPAs in Leelanau County have yet to get a handle of the implications of the MBT and its surcharge.

Apparently, the state Department of Treasury is in the same boat. A webpage created to help explain how the tax would be applied to an individual business has been down for nearly a month. Instead, clicking to the page pulls up a box with an explanation: “The MBT estimator is being revised to reflect changes … signed into law on Dec. 1, 2007.”

“It was there,” said Faught. “I saw it at one time.”

Likewise, the state has yet to make available new tax forms.

Kate Vilter, owner of the Riverside Inn in Leland, joins many business owners in not having a lot of time to deal with a subject she has little control over.

“I can’t really comment on it too much,” said Vilter, who was working on the day before Christmas. “Getting rid of the previous (service) tax is good, but how much this one is going to affect us, I don’t know.”

Likewise for Bill Smith, who along with his wife, Lee, owns the Country Christmas store off M-72 in Elmwood Township.

“I really don’t know much,” said Smith. He will rely on an accountant who is also a friend to explain tax implications after Country Christmas’ busy season.

However, he was not upset at the prospect of facing a new tax. “I feel living in America we are awful lucky. Even though these times are tough, I’ve always been supportive of paying taxes, because that’s our responsibility.”

While clear winners and losers — defined by which businesses will pay more or less under the MBT — are still being identified, some generalities in the tax seem to indicate that most Leelanau businesses won’t be unhappy.

Faught said many of Leelanau’s retail stores have annual receipts of about $350,000. The full effect of the SBT kicked into place once a business reached that threshold. Faught said some business owners faced the prospect that pushing for year-end profits would risk putting gross receipts over the $350,000 level at which all income was taxed. The MBT phases in after $350,000.

Manufacturers will find relief in the form of a lessened burden from personal property tax, which is imposed on equipment.

And small contractors may be alright. The SBT required small business owners to add their salaries — and the salaries of their employees — back into the taxable pools for their companies. Under MBT, once a business owner takes his or her salary out of profits, that money won’t be subject to a business tax.

The change helps in tax planning, Faught added. Business owners who drew bigger salaries to avoid paying federal corporate income taxes found themselves penalized by the SBT — even though they paid more in state income tax.

An owner of a small restaurant in Leelanau may also benefit, Faught said, through reduced personal property taxes, the phased-in approach after $350,000 in receipts and removal of payrolls from the taxable pool.

Of course, all those benefits were muted by the 22 percent surcharge — and without the MBT estimator page in place, business owners have little chance of calculating the full effect.

And because the surcharge was passed at the busiest time of the year for many businesses, most owners have had little time to query their accountants, Faught and Wojtkowiak said.

“I think when it’s really going to hit home is when they have to do quarterly estimates,” said Faught.

“I haven’t heard much from (clients),” said Wojtkowiak. “I think they are taking a wait and see approach.”