Commercial Activity License and Philadelphia tax account for landlords
The rental license sits on top of your tax account and CAL. If the names do not match exactly, the application stops.
Included with licensing
- Philadelphia tax account created or located
- BIRT registration confirmed
- Commercial Activity License issued in the matching name
- Entity mismatches (LLC vs individual) resolved
- Tax clearance issues flagged before filing
Who needs a CAL
A Commercial Activity License is required for rental properties that are not owner-occupied or that have more than four units. It is free and never expires, but it must be issued to the same legal entity as the tax account and the deed.
The tax account
Rental income in Philadelphia is subject to the Business Income and Receipts Tax (BIRT), and landlords need an active Revenue Department account. L&I checks for unpaid city taxes, water bills and fines before issuing or renewing a license. We confirm status up front so a surprise balance does not stall your filing.
Common problems we fix
- Property deeded to an LLC, tax account opened under the owner's personal name
- Old CAL tied to a dissolved entity
- Multiple accounts for the same owner
- Balances from a prior year blocking tax clearance
Questions
Does the Commercial Activity License cost money?
Do I need a CAL if I live in one unit of my duplex?
Related services
Get licensed before Nov 1.
$500 flat service fee per property + city fees at cost. We handle the city, the paperwork, and the follow-up.