Required State License(s):

Food Establishments must obtain a Food Establishment license from the Department of Agriculture, Food and Dairy Division, Food Section; (517) 373-1060.

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

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

Possible licenses:

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

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

NOTE: If alcoholic beverages will be served, an entertainment permit will be required from the Liquor Control Commission in addition to the liquor license.

When cigarettes are sold from a vending machine, contact the Department of Treasury, Motor Fuel, IFTA/Motor Carrier, Tobacco Taxes and Registration Division; (517) 636-4630.

Revised: 4/2005