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 of any person who organizes, manages and operates a farmers' market where growers and producers of horticultural, agricultural, baked goods or handmade products sell those products directly to the public on designated days and times in a designated Farmers Market.
