Philly Rental License Series: Business Income & Receipts Tax (BIRT)

Welcome to the Philly Rental License Series where we break down the elements of the Philadelphia rental license application and requirements.

The Business Income and Receipts Tax (BIRT) is filed annually by April 15th through the City of Philadelphia Department of Revenue. The BIRT tax filing is required for every individual, association, limited liability company, partnership and for profit activity conducting business within Philadelphia, regardless of where the business owner is located. This tax type is required for all residential rental properties and mandatory in order to obtain a Commercial Activity License or Rental License.

Even if no business activity was conducted within the tax year, it is still a requirement to file the return to declare that no business occurred. Failure to file this annual return can result in fines.

The Business Income and Receipts Tax (BIRT) is not due for businesses with $100,000 or less in Philadelphia taxable gross receipts. However, these businesses are still required to file a No Tax Liability form for that year through the Philadelphia tax center. https://tax-services.phila.gov/_/

For more information about Philadelphia rental license compliance, please contact Philly Rental License at info@phillyrentallicense.com or (267) 310-1834