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Roller Skating Rink

Required State License(s):  

When products are sold to the public, a sales tax license is required. 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 517-636-4730.

A Use Tax License is also required when renting any type of items (skates, etc.)  

If cigarettes are sold from a vending machine, contact the Department of Treasury, IFTA/Motor Carrier, tobacco taxes and Registration Division; 517-636-4630.

A Food Service License is required when preparing food to eat on the premises from your local health department. If just selling prepackaged food such as chips and candy, a license with the Department of Agriculture & Rural Development Food and Dairy Division is required: 1-800-292-3939.

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.

Other Possible License(s):

Contact the local City Clerk's Office to inquire about city or local license(s) or application(s) that may be required.

Revised: 5/2017