Who needs a local business license and local taxes in Pennsylvania?

Issued by Your municipality; in Philadelphia the Department of Licenses and Inspections and the Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Pennsylvania

The Pennsylvania table lists this for every kind of business.

Pennsylvania has no statewide business license. Ask the municipality which local license and gross receipts tax apply before signing the lease; the Local Tax Enabling Act lets townships and boroughs levy their own, and many do.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your municipality; in Philadelphia the Department of Licenses and Inspections and the Department of Revenue.

Sources and dates

City of Philadelphia commercial activity license page; municipal business privilege and mercantile tax ordinances. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.