Every individual, partnership, association, limited liability company (LLC), and corporation engaged in a business, profession, or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax (BIRT) return. This includes:
In all of the situations described above, you must file a BIRT return whether or not you made a profit.
If you have an active CAL but do not actively engage in business, you must file the BIRT return and tell the City that no business occurred. If you don’t file a return, you will receive a non-filer notice and court costs could be imposed.
Department of Revenue
Municipal Services Building
1401 John F. Kennedy Boulevard
Concourse Level
Philadelphia, PA 19102
Monday – Friday, 8:30 a.m. – 5:00 p.m.
Real Estate Tax Payments
Department of Revenue
P.O. Box 8409
Philadelphia, PA 19101-8409
Water Bill Payments
Water Revenue Bureau
P.O. Box 41496
Philadelphia, PA 19101-1496
The City of Philadelphia is a city built by entrepreneurs. Our City's success is based on your success. We are here to help you Plan, Launch, and Manage your business.