If you want to run a mobile retail food business, you need a Food Establishment Retail, Non-permanent Location License. This includes:
- Food trucks
- Movable stands
Mobile food vending units include trucks, trailer hitch units, pushcarts, stands and foot peddlers must complete the required plan review application for a mobile food business.
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.