Hotel/Motel

Required State License(s):

Room rentals are subject to a 6% use tax; licensed obtained from the Department of Treasury, Sales Use and Withholding Division 517-636-4660.

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.

Contact the Department of Treasury, Miscellaneous Taxes Division 517-636-4630 for information about cigarettes, tobacco, motor fuel, etc., taxes.

Other Possible License(s):

Pools, hot tubs or saunas should be licensed with the Department of Environmental Quality, Environmental Health; 517-335-9214.

Restaurant facilities should contact their local health department to resolve licensing issues.

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 517-241-9233.

When a business is being constructed, barrier free design rules will apply. Contact the 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 for 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 the local group to see if this is applicable.

Senate Bill 465 (PA 78) has been given immediate effect by a 2/3 vote; signed by the Governor June 12, 1995 which will exempt hotel-motel taxes on accommodations from USE TAX.

Revised: 8/2016