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Golf Course

Required State License(s):

For land use:  

When land clearing, contact the Department of Enviromental Quality, Water Resource Division; (517) 373-1170.  

A pesticide applicators license is required if maintaining greens and using certain chemicals not available over the counter. Contact Department of Agriculture and Rural Development, Pesticide and Plant Pest Management Division; (517) 373-1087.  

For club house:

A sales tax license may be required for this type of business. You may call the Michigan Department of Treasury at (517) 636-4660 and request a C300 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.  

Use tax license is required when renting carts, clubs. Contact the Department of Treasury, Sales, Use, and Withholding Taxes Division; (517) 636-4730.  

Liquor license required when serving alcoholic beverages with the Liquor Control Commission; (517) 322-1345.  

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

Food license is required when selling food articles grocery-store style or serving food with the Department of Agriculture and Rural Development, Food and Dairy Division; (517) 373-1060.  

If storing flammable liquids for golf carts and other vehicles, a permit with the Fire Marshall is required. Contact the Michigan State Police, Fire Marshall Division; (517) 322-1924.      

Revised: 4/2005

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