Required State License(s):

Room rentals are subject to a 6% use tax license. You may call the Michigan Department of Treasury at (517) 636-4730.

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.

Other Possible License(s):

For cigarettes, tobacco, motor fuel sales, contact the Department of Treasury at (517) 636-4630.

Public swimming and spa pools are licensed by the Department of Environmental Quality, Water Bureau, Drinking Water and Environmental Health Section, 525 West Allegan Street, P.O. Box 30273, Lansing, MI 48909-7773. Information can be obtained at,4561,7-135-3313---,00.html or (517) 241-1353.

Restaurant facilities should obtain a license from their local health department.

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

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

When a business is constructed, barrier free design rules will apply. Contact Bureau of Construction Codes, Department of Licensing and Regulatory Affairs, Barrier Free Division; (517) 241-9300.

Also, for new-builds contact Department of Environmental Quality about 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 with the local groups to see if this is applicable.

Professional Association:

Michigan Hotel, Motel and Resort Association, 225 West Washtenaw, Ste. 202, Lansing, MI 48923 (517) 267-8989. Regulations relating to the conduct of hotels, inns, and public lodging houses are contained in Michigan statutes 427.1 et. seq.

Revised:  5/2005 mc