DoorWorthy

Who needs a local business license and city income tax in Michigan?

Issued by Your city, village or township; the city income tax office where one exists (Detroit, Grand Rapids, Lansing and 21 others), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Michigan

The Michigan table lists this for every kind of business.

Michigan has no statewide business license. Ask the city before opening: two dozen cities levy an income tax that employers withhold, and most require a certificate of occupancy before a storefront opens.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city, village or township; the city income tax office where one exists (Detroit, Grand Rapids, Lansing and 21 others).

Sources and dates

Treasury city income tax pages; municipal ordinances. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.