Permit guides › Philadelphia › PHL-BF-03
PA Sales, Use & Hotel Occupancy Tax License + employer withholding: Philadelphia restaurant guide
Pennsylvania Department of Revenue
What it is
Required to collect sales tax on meals (8% in Philadelphia: 6% state + 2% local); the same registration opens employer withholding.
When a restaurant needs it
Before your first taxable sale; withholding before first payroll.
How to apply
Register through the Pennsylvania Online Business Tax Registration in myPATH.
Documents you’ll need
- EIN
- Entity details and owners/officers
- Business start date and location
- Expected first payroll date
Fee
No fee stated on the official page — confirm in myPATH
Processing time
Varies
Renewal
Per PA Revenue license renewal notices
Who files
Owner or your accountant can register.
Good to know
Display the sales tax license at the restaurant; the PLCB and many suppliers ask for it.
Official source
PA Revenue — Register my business for taxes · PA Revenue — Sales, Use & Hotel Occupancy Tax
Get your personalized Philadelphia permit plan
Build my free planAnswer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.