Obtaining a Tax Account Number
The Business Income and Receipts Tax, formerly the Business Privilege Tax, is based on a business's gross receipts and net income. Both parts must be filed. Those subject to the Business Income and Receipts Tax include:
- Every individual, partnership, association and corporation engaged in a business, profession or other for-profit activity in the City of Philadelphia, regardless of whether they earned a profit during the preceding year
- Sole proprietors, independent contractors and freelancers are included in this category. If you receive payment for work and an employer does not pay wage taxes on your behalf for that work, you are treated as a business by the City of Philadelphia. These individuals are liable to the City for the tax on their earnings and must obtain a tax account number.
- Those who engage in renting activities
- Every estate or trust, no matter whether it is an individual or a corporation, engaged in a for-profit or business activity in the City of Philadelphia
A Tax Account Number is required before applying for a Commercial Activity License (previously called the Business Privledge License).
To obtain a Tax Account Number.
- You can Apply online. Instructions
- Once your registration for a Tax Account Number is complete, the site will automatically allow you to also apply for a Commercial Activity Licence at the same time.
- To use the online services, you will need
- An email address
- A Philadelphia Revenue Department Personal Identification Number (PIN) - The online system will provide this PIN through the online system
- or Call (215) 686-6600
- or visit the Municipal Services Building, Public Concourse Level, 1401 John F. Kennedy Boulevard.
- Tell the customer representative if you are setting up a business for the first time. You will receive an information packet that explains what and when you must file
For questions about the tax return or filing requirements, call (215) 686-6500.
For general information, or if you wish to order returns for your business, call the Department of Revenue at (215) 686-6600.