Tobacco and Tobacco-related Products Tax
The Tobacco and Tobacco-related Products Tax is paid on items sold by retailers and by vending machines.
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.
Sidewalk Cafe License
This form is required to operate a sidewalk cafe.
Temporary Food License
Any person operation a food establishment for a one day OR one event is required to obtain a “Food Establishment, Retail Non-Permanent Location (NPL) Temporary” license. This license is usually related to events such as Super Sunday, carnivals, restaurant festivals, etc.
A Guide to Special Events with Food Vendors
Special Events are organized gatherings usually taking place out of doors. These activities include but are not limited to farmer’s markets, festivals, block parties, and street fairs. Both event organizers and event vendors must obtain permits and/or licenses to be in compliance with city regulations.
Starting Your Food-related Business
If you serve, sell or prepare foods or beverages you will need to read this guide carefully to ensure compliance with all local regulations.
Sales and Use Tax
The City of Philadelphia imposes a Sales and Use 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... Learn More
Project Information Sign Requirements for Construction, Demolition, Addition or Alteration projects
Project information signs are required for all construction, demolition, addition, or alteration projects. Please see the Major Building Requirements and all Other Building Requirements for more details.
Permit Appeals
Filing an Appeal Before you can file an appeal, you will need a formal code decision from the Department of Licenses and Inspections. This decision comes in the form of a Notice of Refusal document. This document is obtained from the plan examiner reviewing your permit application or request for... Learn More
Signage
To obtain permission to install a sign on your business, gather the materials listed below and submit a completed permit application in-person at the Municipal Services Building (MSB) Concourse.
Lawful Occupancy Sign
Lawful Occupancy Signs (LO) show how many people are allowed in a space at a given time. The Department of Licenses and Inspections (L&I) issues Lawful Occupancy Signs. You need a Lawful Occupancy Sign if: You own or operate an assembly space where 50 or more people gather. L&I decides... Learn More
Cooking Extinguishing Systems
To obtain a Cooking Extinguishing System Permit, gather the materials listed below and submit a completed permit application in-person at the Municipal Services Building (MSB) Concourse at 1401 John F. Kennedy Blvd.
Alterations Permit
To obtain a Building Permit for alterations, gather the materials listed below and submit a completed permit application in-person at the Municipal Services Building (MSB) Concourse.