Restaurant/Bar

If you serve, sell or prepare foods or beverages you will need to read this guide carefully to ensure compliance with all local regulations.

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 anyone operating a food establishment where food is prepared or served for public consumption. This includes restaurants, delis, caterers, bars, grocery stores making sandwiches and serving beverages, Child care facilities, etc.

All commercial properties receiving private or city waste collection must complete the Commercial Solid Waste and Recycling Plan.

Any business that sells prepared or prepackaged food for consumption off the premises MUST provide cans for trash and recycling. These cans must be placed within ten (10) feet of the public entrance to the business during the business’ normal hours of operation.