Facilities where audio programs are produced, sound recording and mixing occur, video productions take place, either for the recording of live television to video tape, or broadcast, or for the acquisition of raw footage for post-production.
Every individual, partnership, association and corporation doing business in Philadelphia must file a Business Income and Receipts Tax Return in whether or not they earned a profit during the preceding year. Rental activities are usually considered business activities.
An Activity License is required for all businesses and non-profits operating in Philadelphia. This includes businesses that are located outside the city limits but do some or all of their business activity in the City.
This license is required for restaurants, bars, catering halls, night clubs and other gathering places with dancing and a lawful occupancy of 50 people or more. Theaters with fixed seating do not need this license.