Permit guides › Philadelphia › PHL-BF-04
Philadelphia Tax Account (PHTIN) — BIRT, Wage Tax: Philadelphia restaurant guide
Philadelphia Department of Revenue
What it is
Your Philadelphia Tax ID. Every business must file the Business Income & Receipts Tax (BIRT), and employers withhold City Wage Tax.
When a restaurant needs it
Before applying for the Commercial Activity License.
How to apply
Register in the Philadelphia Tax Center (paper application also available).
Documents you’ll need
- EIN or SSN
- Legal entity name and any DBA
- Business address and start date
Fee
No fee
Processing time
Varies — usually quick online
Renewal
Annual BIRT return due April 15
Who files
Owner or accountant.
Good to know
As of tax year 2025 the old $100,000 BIRT gross-receipts exemption no longer applies. Licensed alcohol sellers also register for the 10% Liquor Tax here.
Official source
Philadelphia — Get a tax account · BIRT rates and filing
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.