Business Income & Receipts Tax (BIRT)

BIRT numbers are assigned by the Department of Revenue to identify tax accounts. You use this number to apply for all licenses. You must have a BIRT before applying for your Commercial Activity License.

Commercial Activity License (CAL) or Owner-Occupied Housing License

You need a Commercial Activity License to do business in the City of Philadelphia.

If your property has four or fewer rental units and you live in one of them, you don’t need a Commercial Activity License. You need an Activity License Number.

You must be tax compliant to get licenses.

Zoning approval

Your property must be properly zoned in order to operate as a dwelling. You need zoning approval even if the owner occupies one of the units.

Rental License

You need a Rental License to rent out a property. One license can cover all units within a single address.

The owner must name a local managing agent when applying for the Rental License. The managing agent is responsible for handling maintenance requests, collecting rent, and resolving rental disputes.

Proof of legal occupancy

You must demonstrate that the building is legally occupied under the Zoning and Building Construction and Occupancy Codes. Refer to the Rental License (Proof of Use and Occupancy) information sheet for details on the required documentation and instruction on accessing records.

• You must submit a copy of the Certificate of Occupancy.
• You may submit a prior rental license record if the license was issued in the past three years for the same number of units and there has been no other change to the occupancy.
• Where a Certificate of Occupancy or a prior license record are not available, you can submit a Zoning Permit if the use was established before 2000. You must also submit an Affidavit of Continuous Use.

High-Rise License

You also need a license for high-rise residential buildings (buildings with a floor 75 feet or more above the lowest level of fire department vehicle access).

Certificate of Rental Suitability

You must give new tenants a copy of a Certificate of Rental Suitability issued by L&I no more than 60 days before to the start of the lease.

Lead paint responsibilities

• Owners must certify that they are following rules related to lead safety.
• For properties built before March 1978, the owner must submit lead certification and inspection reports to the Department of Public Health.
  • If the property was built later, you must submit proof to the Department of Public Health.

Smoking disclosure

Landlords of buildings with three or more units must provide tenants with a copy of the building smoking policy. The policy must include whether or not smoking is:

• Prohibited in all dwelling units.
• Allowed in all units.
• Allowed in some units.

Partners in Good Housing guidebook

You must give new tenants a copy of the Partners in Good Housing guidebook.

Housing requirements

All rental properties must comply with the requirements in the Partners in Good Housing guidebook. The requirements describe the regulations in the Philadelphia Code.

Landlords must follow all non-discrimination and housing laws.

Renters Access Act tenant screening guidelines

You must comply with this law when screening tenants. For more information, contact the Philadelphia Commission on Human Relations or the Fair Housing Commission.

Airbnb

If you are renting your property on a short-term basis, through Airbnb or another provider, you must follow other special requirements for renting short-term.

Bed bug control responsibilities

Landlords must develop and follow a bed bug control plan to prevent and control bed bug infestations.

You must give tenants:

• An informational notice from the City of Philadelphia about bed bugs and landlord/tenant responsibilities.
• A written description of bed bug infestation and remediation in the rental unit within the preceding 120 days and of any ongoing remediation.

Within ten business days of receiving a written complaint about bed bugs in a rental unit, you must hire professional pest control services to investigate the complaint and begin remediation if an infestation is found.

• Remediation services must continue until there is no longer evidence of bed bugs in the unit. The unit must be monitored for the next 12 months to check for reinfestation.
• In buildings with four or more units, the pest control professional must also investigate whether there are bed bugs in the units above, below, and next door.