Visit the City's eFile/ePay website to open a Philadelphia tax account number online. This number is used to pay businesses taxes, as well the Earnings and Wage Tax.

If you’re a business, a tax account number and Commercial Activity License (CAL) are required for any business operating in Philadelphia. Once you have your tax account number, you can obtain your CAL from the Department of Licenses & Inspections.

If you cannot apply online, use the form below to apply for a Philadelphia business tax account number, Commercial Activity License (CAL), and/or Wage Tax withholding account.

Non-profit groups should register with the Department of Revenue by mailing this completed form with a copy of their IRS 501 (C) (3) exemption letter. Non-profits are not liable for the Business Income and Receipts Tax (BIRT), but may owe other taxes. For example, they must pay the Wage Tax if they have employees.