Retail

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.

A Certificate of Occupancy is required as a condition of a change in the use and occupancy of a space in accordance with the International Building Code. Certificates of Occupancy are also required for all new construction and building additions.

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