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Yes it is. Anytime you offer lodging to more than 1 person, a license is necessary.
A Bed and Breakfast is only allowed to serve breakfast, unless there is a commercial kitchen and zoning approval.
If your resort is going to be offering lodging for 5 or more, a license is needed. If it's going to offer for less than 5, no license is needed. Make sure local zoning rules allow you to have this sort of business before doing so. Local laws may be more restrictive than state rules or statutes.
A Board and Lodge with Special Services might meet your needs. These types of facilities can provide help with making medical appointments, special diets, monitoring and reminding resident to take their medications, help with dressing and so on.
The license isn't transferable; you'll have to get your own. However, if it has been licensed in the year that you buy it, you only have to pay half of the required fees.
The cost depends on the number of bedrooms you offer. Each licensee pays a base fee along with an amount per lodging room. If you offer a swimming pool, spa pool, food, beverages or have a public water supply or septic system there is an extra charge.
View the Plan Review link below and fill out an application for plan review. Follow the directions for developing your plans, getting zoning approvals and so on. Once the plans have been submitted, approved and returned, construction may begin. Contact your sanitarian for a final inspection and pay the required annual license fee.Plan Review