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Amusement Tax

This tax is imposed on the admission fee charged for attending any amusement in Philadelphia. Included are concerts, movies, athletic contests, night clubs and convention shows for which admission is charged.

Succession Planning

For many business owners, their company is a legacy that they want to continue long after they've exited the business

Exit Strategies

Depending on your business structure and the circumstances surrounding the change, closing, selling or transferring a business can take from weeks to years.

Understand Types of Financing

So you've tapped the bank – including your piggy bank – and you still need funds for your startup? Don't worry. There are many avenues yet to explore. Consider, with great care and caution, the following sources of financing possibilities.

Special Assembly Occupancy License

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.

Use & Occupancy Tax

The Business Use and Occupancy Tax is a levy on the business, trade or other commercial use and occupancy of real estate located in Philadelphia.

Mechanical Amusement Tax

Any machine or device for amusement or entertainment which is operated by the insertion of a coin or token representing such coin, but excluding any machine or device which is operated by a sound production licensee.

Liquor Tax

Every sale at retail of wine, liquor or malt and brewed beverages by any hotel, restaurant, club or other person holding a license or permit issued by the Commonwealth of Pennsylvania to sell or dispense liquor, wine or malt and brewed beverages is subject to this tax.

Preliminary Plan Review Process

A preliminary plan review may be requested to identify potential code issues, attain code interpretations or seek a variance during the initial design phase of a project. The preliminary plan review and any associated variances are only applicable to the code edition under which the review was conducted. To obtain...
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