Description Of Business:

A bed and breakfast is defined by law as a private residence that offers sleeping accommodations to lodgers in 14 or fewer rooms for rent in the innkeeper's residence in which the innkeeper resides while renting the rooms to lodgers, and serves breakfast at no extra cost to its lodgers.

Required State License(s):

No state license is required if only continental breakfast is served.

If the bed and breakfast has 8 or fewer rooms (including owner and family rooms), a full breakfast can be served without a food service license as long as it is a packaged deal.  

A bed and breakfast that has 9 or more rooms should be licensed with the County health Department, when serving a full breakfast.

Use tax should be charged on room rentals.
You may call the Michigan Department of Treasury at (517) 636-4660 or visit the Treasury Busines Tax Self Service for more  information.

Further Information:

Good insurance is highly recommended.

Revised: 4/2005