Coffee shop

City Basics

Commercial Activity License

Citywide registration (free). Required before other licenses.

BIRT Account

Business Income & Receipts Tax ID; file annually even at $0.

Use Registration

Zoning approval for new/changed use prior to health licensing.

Food Establishment Licenses

Food Prep & Serving (Stationary)

Cafés that prepare/serve food. Fee based on seating.

Retail Non-Permanent (Mobile)

Trucks/carts. Health plan approval & annual renewal.

Vendor License (Mobile)

Motor Vehicle or Sidewalk Sales for public right-of-way vending.

State & Employer

PA Entity Registration

Form LLC/corp or fictitious name.

PA Sales Tax License

Collect 8% total on prepared food/bev. in Philly.

Employer Accounts

PA withholding + UC, IRS EIN, Workers’ Comp.

Other (as needed)

Certificate of Occupancy

After inspections; post occupancy sign.

Manufacturer / Caterer

Only if wholesaling or off-site catering.

Commissary (Mobile)

Approved base kitchen for water, waste & storage.

Plan Review (Before Build-Out)

• Submit floor plan, equipment, plumbing/ventilation, sinks, finishes, menu, pest, trash & recycling.
• Get Health approval before construction to avoid extra fees.
• Schedule pre-opening inspection when equipment is operational.

Certification & Inspections

• Required Certified Food Safety Manager (21+) on-site during all operating hours.
• Annual inspections; correct violations promptly.
• No home-prepared foods; maintain temps (≤41°F cold, ≥135°F hot), hand sinks, warewashing.

Facility Standards

• Smooth, cleanable surfaces; adequate light & ventilation.
• 3-comp sink or commercial dishwasher + separate mop sink.
• Allergen awareness; smoke-free interior.

Mobile Units

• Health review/inspection of unit and commissary.
• Water/waste systems; propane/generator safety if used.
• Annual Health License Eligibility Report for renewal.

Use Types

• Prepared Food Shop – small/limited seating or primarily takeout.
• Sit-Down Restaurant – dine-in; often by-right in commercial zones.
• Take-Out Restaurant – may need special exception in some districts.

Construction Permits

• Building permit for fit-out; separate Electrical, Plumbing, Mechanical permits.
• Grease interceptor where fats/oils are discharged.
• ADA: step-free entry, compliant restroom(s), clear routes.

Occupancy

• Required exits, EXIT signs, emergency lighting.
• Certificate of Occupancy; post capacity sign.
• Sprinklers/alarm per code, size, occupancy.

Outdoor Seating

• Sidewalk Café/Streetery licenses for public right-of-way seating.
• Maintain pedestrian clear path; follow Streets Dept rules.

Kitchen Protection

• Type I hood + automatic suppression (UL300) for grease-producing equipment.
• Fire Suppression System permit; semi-annual service; pro hood cleaning.
• Class K + ABC extinguishers; staff PASS training.

General Safety

• Unobstructed exits; don’t exceed posted occupancy.
• Fire alarm if required by code/building.
• Mobile: comply with propane/generator rules; event checks common.

Pay & Time

• PA minimum wage $7.25/hr (tipped base $2.83 if tips reach $7.25).
• Overtime: 1.5× for >40 hrs/week (non-exempt).
• Youth labor: permits & hour limits; no hazardous tasks for minors.

Payroll & Insurance

• Withhold federal, PA, and Philadelphia wage taxes; remit on schedule.
• Register for PA UC; carry Workers’ Comp insurance.
• Report new hires; maintain I-9/W-4.

Philly Labor Standards

• Paid Sick Leave: 1 hr/40 hrs (paid if ≥10 employees; otherwise unpaid).
• Wage Theft ban; anti-discrimination under Fair Practices Ordinance.
• Fair Workweek & Commuter Benefits apply only to larger employers.

Posters

• Display required federal, PA, and Philadelphia notices (incl. Sick Leave poster).
• Keep policies handy: scheduling, tips, safety, complaints.

Permits

• Zoning & Building permits for exterior signs, awnings, illuminated signs.
• Historic areas may require Historical/Art Commission approvals.

Operational Notes

• Limit window coverage; avoid unpermitted sidewalk A-frames/encroachments.
• Handbill Distribution License if flyering; don’t post on public property.

City Requirements

• Required File & post Commercial Recycling Plan; train staff twice yearly.
• Contract private hauler; separate recyclables; keep containers lidded & clean.
• Daily sidewalk cleanliness; provide litter bin if take-out heavy.

Dumpsters & Grease

• Dumpster License (private = one-time; right-of-way = annual) and screening.
• Maintain grease interceptor; never pour oil down drains.
• Use licensed renderer for used cooking oil; keep service records.

Sales Tax

Charge and remit on prepared food & beverages (6% PA + 2% Philly). Register and file returns.

Philadelphia Beverage Tax

1.5¢/oz on sweetened beverages (incl. syrups for flavored coffees). Usually paid by registered distributors; ensure compliance.

City Business Taxes

BIRT (gross receipts + net income; first $100k exempted) and Use & Occupancy tax. Stay current to avoid license holds.