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Understanding Taxes


All business must register for a Business Tax Account number and obtain a Commercial Activity License. All businesses are, also, required to remit the Business Income and Receipts Tax and the Net Profits Tax. Businesses physically located in Philadelphia are required to pay the Use & Occupancy Tax.  You should also determine if additional taxes affect your business. For a complete list of City of Philadelphia taxes, visit the Department of Revenue Business Tax Types page.

For questions regarding your tax account, please contact the Department of Revenue at 215-686-6600.