Michigan Compiled Laws, Chapter 484. Telephone, Telegraph and Radio § 484.202

Sec. 2. It shall be a condition precedent to the issuing or the renewal of the annual certificate or license of the state treasurer, that the company making the statement shall pay into the state treasury a specific state tax of 2 per cent on the gross amount received by said company in this state for business done therein for the year covered by the report provided for in section 1 of this act;  1 which said specific state tax may be recovered in any court, at the suit of this state. It shall be the duty of the state treasurer to give his receipt for all money paid into the state treasury, under the provisions of this act, and to issue as many copies of the annual certificate or license as may be desired by said company.