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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 517-636-4730.

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, Drinking Water and Municipal Assistance Division, Environmental Health Section, 525 West Allegan Street, P.O. Box 30241, Lansing, MI 48909-7741. Information can be obtained at,4561,7-135-3313---,00.html or 517-284-6535.

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

If beer, wine, and/or liquor are sold, a license should be obtained from the Michigan Liquor Control Commission (MLCC). Please visit the MLCC webpage or contact the MLCC, toll-free, at 866-813-0011 for information on the appropriate liquor licenses for your business.

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:  5/2017