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    Required State License(s):

    Room rentals are subject to a 6% use tax license. You may call the Michigan Department of Treasury at (517) 636-4660.

    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) 636-4630.

    Contact the Department of Treasury, Miscellaneous Taxes Division, telephone: (517) 636-4700 for information about cigarettes, tobacco, motor fuel, etc., taxes.

    Other Possible License(s):

    Pools, hot tubs or saunas must be licensed with the Department of Environmental Quality; (517) 335-9214.

    Restaurant facilities must obtain a Food Service license from the Department of Agriculture and Rural Development, Food and Dairy Division; (517) 373-1060.

    Sales of beer, wine or liquor require licensing through the Liquor Control Commission, Department of Licensing and Regulatory Affairs (LARA) at (517) 322-1345.

    A ski-lift safety license is required with the Department of Licensing and Regulatory Affairs at(517) 241-9265.

    If business is being constructed, barrier free design rules will apply. Contact Bureau of Construction Codes, Department of Licensing and Regulatory Affairs at (517) 241-9300.

    Also for new-builds, contact Department of Environmental Quality for land use; transportation for road alteration permits and the local building inspector for general approval.

    Further Information:

    Local tourism groups are authorized by Michigan law to add a "surcharge" to all room rentals in their market area to pay for tourism promotion activities. Check the local group to see if this is applicable.

    Professional Association:

    Michigan Hotel, Motel & Resort Association; (517) 267-8989. Regulations relating to the conduct of hotels, inns, and public lodging houses are contained in Michigan statutes 427.1 et. seq.

    Senate Bill 465 (PA 78) has been given immediate effect by a 2/3 vote; signed by the Governor June 12, 1995 which will exempt hotel-motel taxes on accommodations from USE TAX.

    Revised:  5/2005

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