Required State License(s):

A license to sell food is required: contact your local health department.

A sales tax license is required when selling a tangible product to the public. You may call the Michigan Department of Treasury at (517) 636-4660 and request a sales a 518 form.

Personalized sales tax returns and a payment schedule will be mailed to you about four to six weeks after your registration is processed. If you have questions about this process, please call the Michigan Department of Treasury at (517) 636-4730.

Other Possible Licenses: When beer, wine or liquor is sold, contact Liquor Control Commission; (517) 322-1345.

If a restaurant has entertainment; dancing, etc., contact the city clerk's office to determine if a local permit or license is required.

NOTE: When alcoholic beverages are served, an entertainment permit is required with the Liquor Control Commission in addition to the liquor license.

If cigarettes are sold from a vending machine, contact the Department of Treasury, Motor Fuel, Cigarette & Miscellaneous Taxes Division; (517) 636-4630.

Note: When more than one machine is being operated, this application should be accompanied by a list of locations. A fee of 1/4 of the original fee will be paid for each additional branch location where tobacco products are stored. (This does not mean each vending machine location.)

Revised: 4/2005