Skip Navigation
Michigan Business PortalMichigan.gov, official portal for the State of Michigan
Michigan.gov Home
  • One Stop Home
  • Contact Us
  • Site Map
  • close print view

    Resort

    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 www.michigan.gov/deqwd 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

    Related Content
     •  Redevelopment or Development District License
     •  Restaurant
     •  Reinsurance Intermediary License
     •  Radioactive Materials
     •  Resident Agent / Registered Officer
     •  Regulatory Loan License
     •  Repair Facility License
     •  Raw Milk License, for Hauling
     •  Restricted Use Pesticide Dealer License
     •  Retail Motor Fuels Outlet License: Frequently Asked Questions
     •  Right-of-Way Construction Permits (Highway Right-of-way Use)
     •  Radiation Machine Registration
     •  Radiation Shielding Plan Review
     •  Residential Builder and Maintenance & Alteration Contractor Company License
     •  Real Estate Broker License
     •  Rental and Leasing Agent
     •  Racetracks/Racetrack Vendor, Licensing Information
     •  Rentals - General
     •  Repossession Agency
     •  Reptile/Amphibian Catcher, Commercial
    QR code

    Michigan.gov Home
  • State Web Sites
  • Site Map

  • Privacy Policy
  • Link Policy
  • Accessibility Policy
  • Security Policy
  • Michigan NewsMichigan.gov Survey

    Copyright © 2001-2014 State of Michigan