Last updated: September 2025
Quick help (fast contacts and links)
- City of Pittsburgh OneStopPGH permits and licenses portal — apply for occupancy, sign, contractor, and other city permits. Official City portal.
- Pittsburgh Department of Permits, Licenses, and Inspections (PLI) — what licenses the City issues, what inspections you’ll need, and checklists. Official City department.
- Pittsburgh Department of Finance — business taxes — City tax registrations (payroll expense tax, local services tax), filing, and help. Official City finance site.
- Allegheny County Health Department — Food Safety Program — restaurant/food truck permits, plan review, inspections. Official County health department.
- Pennsylvania Business One-Stop Shop — state-level startup steps, checklists, and links to register your business entity. Official PA site.
- Pennsylvania Department of State — Business Filing Services — form an LLC/corporation, register a fictitious name, file annual reports. Official PA filings.
- PA Department of Revenue — myPATH registration — get your sales tax license, employer withholding account, hotel tax account. Official PA tax portal.
- PA Liquor Control Board — Licensing — if you’ll serve or sell alcohol. Official PLCB.
- PA Dept. of Labor & Industry — Employer services (UC and Workers’ Comp) — unemployment compensation employer accounts, workers’ comp, wage and safety rules. Official PA L&I.
- In-person questions: dial City 311 from inside the city, or use Pittsburgh 311 online service request. Official City help line.
What this guide covers (and the reality in Pittsburgh)
There is no single “one license” in Pittsburgh. You’ll usually need:
- State registrations (entity formation, tax IDs).
- County health permits (for food).
- City permits/licenses (zoning and occupancy, trade licenses, special business licenses).
- Professional licenses (for certain occupations).
This guide focuses on the City of Pittsburgh and Allegheny County steps and points you to the official state and federal links. Where exact 2025 dollar amounts or rates are required and publicly posted, we cite them directly with official sources. When the number changes frequently or the City/County posts only a fee schedule PDF, we link to the current official page and tell you exactly where to look so you can confirm the current amounts before you apply.
Reality check:
- Expect multiple agencies and logins (City OneStopPGH, PA myPATH, PA Dept. of State, possibly County Health).
- Timelines vary by season and volume.
- Leases can fall through after zoning/occupancy review. Don’t sign a lease until you’ve verified use and occupancy.
- Restaurant and liquor timelines are months, not weeks.
- Many fees add up; budget for plan reviews, inspections, and re-inspections.
Sources throughout are official City, County, Commonwealth of Pennsylvania, and federal sites.
Snapshot: Who issues what (at a glance)
| Area | What you get | Typical for | Official source |
|---|---|---|---|
| State of Pennsylvania | Business entity (LLC/corp), fictitious name (DBA), annual report | All businesses | PA Dept. of State — Business Filing Services |
| State taxes | Sales tax license, employer withholding, hotel occupancy, tobacco/cigarette | Retail, lodging, employers | PA Dept. of Revenue — myPATH |
| Employer requirements | UC employer account, workers’ comp | Anyone with employees | PA Dept. of Labor & Industry |
| Allegheny County | Retail food facility permits and inspections | Restaurants, food trucks, groceries | Allegheny County Health Department |
| City of Pittsburgh PLI | Certificate of Occupancy, building/sign/sidewalk café permits, trade and business licenses | Most brick‑and‑mortar businesses, contractors, vendors | Pittsburgh PLI and OneStopPGH |
| City finance | Local business taxes (Payroll Expense Tax, Local Services Tax) | Most employers in city limits | Pittsburgh Finance |
| Alcohol | Liquor licenses | Bars, restaurants, breweries | PA Liquor Control Board |
Fast-path checklists by business type (scan and click)
Use this as your starting point. Click through to confirm fees and current requirements.
| Business type | Must-do steps first | Permits/licenses next | Taxes to register | Common pitfalls |
|---|---|---|---|---|
| Retail shop (e.g., clothing in Shadyside) | Check zoning/use and Certificate of Occupancy | Sign permit, possible renovation permits | Sales tax license via myPATH | Leasing space not zoned for your use; forgetting occupancy |
| Cafe/restaurant (e.g., Lawrenceville) | Zoning/use, Certificate of Occupancy | ACHD food permit + plan review, hood/fire, grease trap, sidewalk café (if any), sign permit | Sales tax license; Allegheny County drink tax (if poured alcohol); hotel tax not applicable | Build-out delays; failing plan review; late inspections |
| Food truck | Commissary agreement; ACHD mobile food permit | Propane/fire clearance if applicable; vending permissions | Sales tax license; drink tax not applicable unless pouring | Commissary requirements; parking restrictions |
| Contractor (general or home improvement) | PA Attorney General HICPA registration (if residential work) | PLI contractor/trade license; permits per job | Employer withholding if you have staff | Missing insurance or bonding; not pulling permits |
| Online-only service (home-based) | Entity/EIN; home occupation rules | Usually no city license beyond occupancy rules | State taxes if taxable services; LST if you employ | Zoning limits on home office traffic/signage |
| Salon/barber shop | Zoning/use and occupancy | State cosmetology/barber license; facility license; PLI permits | Sales tax license (on some items) | Overlooking professional licensing |
| Short-term rental (STR) host | Zoning/use of dwelling | City STR rules and building safety; state/local hotel tax | Register for hotel occupancy taxes | Condos/leases prohibiting STR; multiple tax filings |
- City zoning/occupancy and permits: OneStopPGH and Pittsburgh PLI.
- County food permits: Allegheny County Health Department — Food Safety Program.
- State professional licensing: PA Licensing System (PALS).
- State taxes and licenses: PA Dept. of Revenue — myPATH.
- PA Attorney General HIC registration: Home Improvement Consumer Protection.
Step 1 — Confirm your location is legal for your use (zoning and occupancy)
This is the first, most important step. Don’t sign a long-term lease until you’ve checked zoning and whether the space has, or can get, a Certificate of Occupancy for your intended use.
Key actions:
- Check zoning for your address and use classification with City Planning and PLI. Start at Pittsburgh Department of City Planning and the City’s OneStopPGH portal for an occupancy application.
- Apply for or update the Certificate of Occupancy (CO). The CO shows the approved use of the space (e.g., retail, restaurant, office). Find the application and instructions at Pittsburgh PLI.
- If you plan a home-based business, review home occupation rules before you spend money. See City Planning — Zoning and ask through OneStopPGH.
- If your planned use isn’t allowed by-right, you may need a special exception or variance from the Zoning Board of Adjustment (ZBA). Learn about the process at City Planning — ZBA.
What to expect and timeline:
- CO timelines vary. Simple “no construction” changes of tenant can be quicker than projects with build-out. Use the OneStopPGH dashboard to track status.
- Inspections may be required (building, fire, accessibility). Re-inspections add time if corrections are needed.
Documents commonly requested:
- Floor plan or layout.
- Description of your business use and hours.
- Previous CO if you have it.
- Lease or proof you can occupy (sometimes requested).
Real example (composite): A secondhand bookstore in Bloomfield wanted to add a small coffee counter. Zoning allowed retail, but food service required an updated CO and health plan review. The owner scheduled occupancy review first, then submitted the health plan with Allegheny County. This avoided paying for equipment before approvals.
What to do if this doesn’t work:
- If the use is not allowed at the address, talk to City Planning about alternatives or apply for a variance through the ZBA. Start at City Planning and review ZBA procedures.
- Consider a different space that already has the correct CO to save weeks or months.
Step 2 — Set up your legal entity and federal EIN (Pennsylvania + IRS)
Do this before you open accounts, sign big contracts, or apply for most permits.
Actions:
- Choose a structure (LLC, corporation, or sole proprietorship). File formation documents with the PA Department of State. Use the official portal at PA Dept. of State — Business Filing Services.
- File a Fictitious Name (DBA) if you’ll operate under a name different from your legal entity name. Apply at PA Dept. of State — Business Filing Services.
- Get your federal EIN from the IRS. It’s free and immediate online at IRS — Apply for an EIN.
- Note your annual report requirement and due date (new statewide requirement). See details and deadlines at PA Dept. of State — Annual Reports.
Numbers to know (verify before filing):
- Pennsylvania LLC filing fee: $125 (official fee; see the PA Dept. of State fee schedule).
- Fictitious name (DBA) registration fee: $70 (see the PA Dept. of State fee schedule).
- Pennsylvania annual report filing fee: $7 for most domestic and foreign entities; due dates vary by entity type (see Annual Reports).
- Federal EIN: $0 to obtain (see IRS — EIN).
Tips:
- File online to reduce processing time. Keep your stamped/approved documents handy; you’ll upload them later in City and County systems.
- The PA Business One-Stop Shop offers plain-language walkthroughs: PA Business One-Stop Shop.
What to do if this doesn’t work:
- If your name is rejected, search again in the PA database for conflicts at Business Search.
- If you formed the wrong entity, talk to a Pennsylvania business attorney or your CPA before you refile.
Step 3 — Register for state taxes (myPATH) and know your local tax landscape
If you sell taxable goods/services, hire anyone, rent rooms, or sell tobacco/alcohol, you must register with the Pennsylvania Department of Revenue using myPATH.
Actions:
- Create a myPATH account and register for tax accounts at PA Dept. of Revenue — myPATH.
- Sales, Use, and Hotel Occupancy Tax License: Register if you sell taxable goods/services or rent rooms. License is typically issued at no cost. See the Sales and Use Tax overview.
- Employer Withholding Tax: Register if you’ll have employees. See Employer Withholding Tax.
- Unemployment Compensation (UC): Register with PA L&I for your UC employer account at PA L&I — UC Employer Services.
- Cigarette and Tobacco: If you will sell cigarettes or other tobacco products, get the appropriate licenses. A Retail Cigarette Dealer license costs $25 per location annually (see PA Dept. of Revenue — Cigarette Dealer Licensing).
- Alcohol (retail sales): The sales tax side runs through myPATH; the liquor serving/sales license runs through PLCB (see Step 6). For alcohol served on premises in Allegheny County, the County imposes a Drink Tax; see below.
Key Pittsburgh/Allegheny numbers and notes:
- Pennsylvania sales and use tax rate: 6% statewide. Allegheny County imposes an additional 1% local sales/use tax, for a total of 7% in Pittsburgh (see PA Dept. of Revenue — Sales & Use Tax).
- Allegheny County Alcoholic Beverage (“Drink”) Tax on poured drinks: 7% (see Allegheny County Treasurer — Alcoholic Beverage Tax). Applies to prepared alcoholic drinks sold by the drink; not to packaged beer to-go.
- Hotel occupancy in Allegheny County: room rentals are subject to PA’s 6% sales tax, Allegheny County’s 1% local sales/use tax, and a County Hotel Room Rental Tax (currently 7%). Confirm with the Allegheny County Treasurer — Hotel Tax and PA Dept. of Revenue — Hotel Occupancy.
- Pennsylvania Personal Income Tax rate (for pass-through income): 3.07% (see PA Dept. of Revenue — Personal Income Tax).
- Pennsylvania Corporate Net Income Tax (CNIT) rate: under Act 105 of 2022, the rate is being reduced annually. For tax year 2025, the published schedule provides 7.99% (see PA Dept. of Revenue — CNIT Reduction Overview).
City-level employer taxes to know:
- Payroll Expense Tax and Local Services Tax (LST) apply in Pittsburgh. See the City’s business tax pages for rates, thresholds, and filing schedules at Pittsburgh Finance — Taxes.
Timelines:
- myPATH registration for sales tax is often immediate or within a few days. Employer accounts may take longer; build this into your hiring plan.
What to do if this doesn’t work:
- If myPATH registration is blocked, call the Department of Revenue customer service listed on the myPATH site or use the secure messaging. See PA DOR Contact.
- If you have complex questions (e.g., which parts of a service are taxable), request written guidance from the Department of Revenue.
Step 4 — City of Pittsburgh tax registrations (Finance Department)
If you are doing business in city limits and/or have employees working in the city, register as required by the City’s Department of Finance.
Actions:
- Set up City tax accounts with the Pittsburgh Department of Finance. This may include Payroll Expense Tax and Local Services Tax (LST) for employees.
- If you withhold LST, make sure you understand low-income exemptions and withholding timing. See the City’s LST pages at Pittsburgh Finance.
- For Earned Income Tax (EIT) on wages of city residents, employers must withhold and remit to the designated collector. See the City’s tax overview at Pittsburgh Finance — Taxes.
Key figures to verify on the City site before filing/payroll setup:
- Local Services Tax (LST): up to $52 per employee per year under state law; the City provides rules and low-income exemption details on its site (see Pittsburgh Finance and PA DCED — Local Tax Enabling Act).
- Payroll Expense Tax: rate and filing schedules are published by the City (see Pittsburgh Finance — Payroll Expense Tax).
Tips:
- Register before you run payroll. It’s easier than back-filing.
- Keep City account numbers and PINs handy; you’ll use them each quarter.
What to do if this doesn’t work:
- If you can’t find the right forms or online access, contact the City’s Finance Department through the contact methods on Pittsburgh Finance.
Step 5 — City permits and business licenses (PLI + OneStopPGH)
The City’s Permits, Licenses, and Inspections (PLI) handles occupancy, building, and many specific business licenses. Applications run through OneStopPGH.
Common items you may need:
- Certificate of Occupancy (if not already covered in Step 1).
- Building, electrical, mechanical, and plumbing permits for renovations.
- Sign permit (wall signs, projecting signs, window signage above certain thresholds).
- Sidewalk Café permit (if seating in the right-of-way), often coordinated with the Department of Mobility & Infrastructure (DOMI) via OneStopPGH.
- Trade licenses (e.g., general contractor, electrician, plumber).
- Special business licenses (e.g., secondhand dealer, tattoo establishment, massage establishment, precious metals dealer, pawn broker, vending).
Where to find forms and fees:
- Start at Pittsburgh PLI and apply via OneStopPGH. Fee schedules and checklists are posted on the PLI site. Confirm current amounts there before paying.
Timeline:
- Simple permits can be fast; anything with plan review or multiple inspections can take weeks. Build slack into your opening timeline.
Real example (composite): A boutique in the Strip District added a projecting blade sign. They applied for a sign permit with drawings and mounting details through OneStopPGH and waited for zoning and historic review (because the district has design rules). The review took 3 weeks due to a correction request on illumination specs.
What to do if this doesn’t work:
- If your application stalls, respond to correction comments in the portal. For general questions or to request an appointment, use the contact links at Pittsburgh PLI.
Step 6 — Food and alcohol (County health permits + PLCB + local taxes)
Food businesses require County-level health approvals. Serving alcohol adds PLCB licensing and county drink tax filings.
Food (Allegheny County Health Department — ACHD):
- New or remodeled food businesses must submit plans and obtain a Retail Food Facility permit. Start at the Health Department’s Food Safety Program page: Allegheny County Health Department — Food Safety.
- Mobile food (food trucks/carts) require a mobile permit and often a commissary/base of operation. ACHD outlines this on their Food Safety pages.
- You’ll need a Person-in-Charge with food safety knowledge (ServSafe or equivalent is common). Check ACHD requirements.
- Plan review and pre-opening inspection are typical. Permit fees and plan review fees are on the ACHD fee schedule; verify the current fee amounts on the official site before applying.
Alcohol (PLCB + County Treasurer):
- To sell or serve alcohol, you need a license from the PA Liquor Control Board. See license types, quota rules, transfers, and timelines at PLCB — Licensing.
- Expect lengthy timelines (months) for restaurant (R) licenses due to transfer, public notice, and possible hearings. Budget for legal help if needed. PLCB publishes fees and procedures.
- Allegheny County’s Drink Tax of 7% applies to poured alcoholic beverages; register and file with the County Treasurer. See Allegheny County Treasurer — Alcoholic Beverage Tax.
- For beer-to-go or manufacturing (brewpubs, breweries), different license classes and compliance rules apply (labeling, distribution). Confirm with PLCB.
Hotel/Lodging (if applicable):
- Room rentals must collect State and local sales tax and the County Hotel Room Rental Tax (7%), usually filed monthly. See Allegheny County Treasurer — Hotel Tax and PA DOR — Sales & Hotel.
What to do if this doesn’t work:
- For ACHD plan review issues, schedule a consult with the Health Department via the contact options on their Food Safety page.
- For PLCB licensing roadblocks, consider a PLCB-licensed attorney and review the PLCB’s Advisory Notices and FAQs. Start at PLCB — Licensing Resources.
Step 7 — Professional and occupational licensing (State-level)
Certain trades and professions require individual or facility licenses from the Commonwealth.
Examples:
- Cosmetologists, barbers, and salons.
- Engineers, architects.
- Real estate brokers.
- Massage therapists and establishments.
- Accountants (CPAs).
Check and apply via the Pennsylvania Licensing System (PALS): PALS — PA Licensing. The site lists fees, education, exams, and renewal cycles. Don’t open your doors until all required professional licenses are active.
What to do if this doesn’t work:
- If you can’t find your profession, search the Board directory within PALS or contact the Bureau of Professional and Occupational Affairs through the PALS Help section.
Step 8 — Contractors and home improvement (State + City)
If you do residential work, Pennsylvania law requires Home Improvement Contractor registration with the Attorney General.
Actions:
- Register under the Home Improvement Consumer Protection Act (HICPA) with the PA Attorney General. Start here: PA OAG — Home Improvement Consumer Protection. The site provides eligibility, insurance, contract requirements, and current fee.
- For work inside the City of Pittsburgh, obtain the appropriate contractor/trade license(s) through PLI and pull permits for each job as required: Pittsburgh PLI — Licenses.
- Maintain insurance and, where required, bonding.
Common mistakes:
- Skipping City permits for “small” jobs — inspections still apply.
- Missing HIC registration number on residential contracts (a legal requirement under HICPA).
What to do if this doesn’t work:
- If you’re unsure about license type or permit scope, schedule a conversation with PLI via the contact options on their site and review the HICPA FAQs on the Attorney General’s site.
Step 9 — Employer requirements (UC, workers’ comp, new hire reporting)
If you’ll have employees in Pennsylvania, you must set up state employer accounts and follow wage and safety rules.
Actions:
- Unemployment Compensation: Register your employer account and learn your contribution rate at PA L&I — UC Employer Services.
- Workers’ Compensation: Pennsylvania requires employers to carry workers’ comp insurance. See coverage and compliance options at PA L&I — Workers’ Compensation.
- New Hire Reporting: Report new hires within Pennsylvania. See the Commonwealth’s official information at PA DHS — New Hire Reporting.
- Posters and wage notices: Post required state and federal posters where staff can see them. See PA L&I Workplace Posters.
What to do if this doesn’t work:
- If you’ve hired but don’t yet have UC or workers’ comp accounts, contact L&I through the contacts posted on each program page and speak with your insurance agent about temporary coverage.
Required documents (keep a “Go” folder)
Here are the most commonly requested documents across City, County, and State. Keep digital copies ready to upload.
| Document | Why needed | Who asks |
|---|---|---|
| Approved entity filing (e.g., LLC Certificate) | Proves your business exists | City, County, banks |
| EIN letter (IRS CP 575) | Confirms federal tax ID | Banks, DOR, payroll |
| Lease or deed | Proves you can occupy | City PLI, ACHD |
| Floor plan and site plan | Zoning/occupancy review | City PLI |
| Proof of insurance | Liability/auto/worker’s comp | PLI, landlords, ACHD |
| Food safety plan and equipment list | Plan review | ACHD |
| Professional licenses | Legal authority to practice | State boards, PLI |
| Sign drawings/specs | Sign permit | City PLI |
| Tax account numbers (myPATH, City Finance) | File/pay | State, City |
Typical timelines (plan conservatively)
| Step | Typical timeline | Notes |
|---|---|---|
| EIN (IRS online) | Minutes | Instant if info matches |
| PA entity filing (online) | Same-day to 1–5 business days | Longer if paper filing |
| myPATH tax accounts | Same-day to a few days | Sales tax often immediate |
| City occupancy (no build-out) | 1–3 weeks | If inspections pass first time |
| City permits with plan review | 3–8+ weeks | Depends on scope/season |
| ACHD food plan review + permit | 3–6+ weeks | Add time for build-out |
| PLCB liquor license (transfer) | Several months | Public notice, quotas |
Common Mistakes to Avoid
- Signing a lease before confirming zoning and Certificate of Occupancy for your use.
- Starting build-out without approved permits and stamped plans.
- Forgetting Allegheny County’s role in food permits and inspections.
- Not registering for the City’s Payroll Expense Tax and Local Services Tax when you hire.
- Missing PA Attorney General HIC registration for residential contractors.
- Launching a salon, massage practice, or other regulated profession without state professional licensing.
- Assuming signs are “minor” and don’t need permits.
- Not budgeting for re-inspections or plan corrections.
- Waiting until the week you open to apply for ACHD or PLCB approvals.
- Relying on outdated fee lists; always check current schedules on official sites.
What to do if this doesn’t work:
- If you’re stuck, use the agency’s official help channels linked in this guide and consider a short consult with a local permit expediter or attorney who regularly deals with Pittsburgh PLI and ACHD.
Cost planning overview (what you can estimate now)
Some costs are stable; others depend on your project scope and the City’s/County’s current fee schedules. Always verify on the official pages before you pay.
| Cost item | Typical amount | Source |
|---|---|---|
| Pennsylvania LLC filing fee | $125 | PA Dept. of State — Fees |
| PA fictitious name (DBA) | $70 | PA Dept. of State — Fees |
| PA annual report (most entities) | $7 | PA Dept. of State — Annual Reports |
| EIN | $0 | IRS — EIN |
| PA Sales Tax license | $0 | PA DOR — SUT |
| Retail Cigarette Dealer license (per location) | $25 | PA DOR — Cigarette Dealer Licensing |
| City/County permit fees | Vary by project | Pittsburgh PLI, ACHD Food Safety |
| Tax | Rate | Where it applies | Source |
|---|---|---|---|
| PA Sales & Use Tax | 6% | Statewide taxable sales | PA DOR — SUT |
| Allegheny County local sales tax | 1% | All taxable sales in the County | PA DOR — SUT |
| Allegheny Drink Tax | 7% | Alcohol sold by the drink | Allegheny County Treasurer |
| Allegheny Hotel Room Tax | 7% | Room rentals | Allegheny County Treasurer |
Real-world examples (Pittsburgh scenarios)
- Retail: A vintage clothing shop in Lawrenceville leased a former office space. Zoning allowed retail, but a new Certificate of Occupancy and sign permit were required through OneStopPGH. They registered for 7% sales tax (6% state + 1% county) at myPATH and skipped food permits since no food was sold.
- Cafe: A small café in Bloomfield submitted ACHD plan review, secured a grease interceptor, and coordinated hood/fire inspections. Sales tax license was issued via myPATH for taxable items. No alcohol meant no PLCB license, but they checked later about adding beer/wine and learned that PLCB transfer timelines run months.
- Contractor: A home improvement contractor registered with the PA Attorney General under HICPA, obtained a City PLI contractor license, and pulled job-specific building and electrical permits. Insurance certificates were uploaded to PLI.
- Food truck: A food truck owner secured a commissary letter, passed ACHD mobile unit inspection, and registered for sales tax on myPATH. They also learned that certain events require separate City event permits and temporary vending permissions.
Inclusivity, Diversity, and Accessibility (Pittsburgh and Pennsylvania resources)
Funding, certifications, and technical help exist for historically underserved entrepreneurs. Explore these official and well-established programs:
Certifications and contracting:
- Pennsylvania Small Diverse Business (SDB) Program — certification for women-, minority-, veteran-, service-disabled-, LGBT-, and disability-owned businesses for state contracting. See PA Department of General Services — Small Diverse Business Program.
- Pennsylvania Unified Certification Program (PA UCP) — Disadvantaged Business Enterprise (DBE) certification for federally funded transportation projects. See PennDOT — PA UCP.
- SBA Federal Certifications — 8(a), Women-Owned (WOSB/EDWOSB), Service-Disabled Veteran-Owned (SDVOSB): SBA — Contracting Assistance Programs.
Community and capital:
- SBA Pittsburgh District Office — counseling and SBA loan programs: SBA Pittsburgh District.
- Pennsylvania SBDC Network — free advising; centers at University of Pittsburgh and Duquesne University: Pennsylvania SBDC.
- Urban Redevelopment Authority of Pittsburgh (URA) — small business loans and neighborhood programs: URA of Pittsburgh.
- Bridgeway Capital — mission-driven financing for local small businesses: Bridgeway Capital.
- Riverside Center for Innovation (RCI) — programs for minority and women entrepreneurs; Kiva Pittsburgh microloans: RCI.
Accessibility and language:
- Office of Vocational Rehabilitation (OVR) — supports entrepreneurs with disabilities: PA L&I — OVR.
- City of Pittsburgh — multilingual access via 311; request language assistance at Pittsburgh 311.
- Welcoming Pittsburgh — City initiative connecting immigrant entrepreneurs to resources: Welcoming Pittsburgh.
Notes:
- Private certifications (e.g., NGLCC for LGBTQ-owned, Disability:IN for disability-owned) can help with corporate supplier diversity, though they are not state certifications. See NGLCC — Certification.
What to file and where (quick tables you can act on)
Entity and ID:
| Task | Where | Cost |
|---|---|---|
| Form LLC or corporation | PA Dept. of State | $125 (LLC) |
| Register a DBA (fictitious name) | PA Dept. of State | $70 |
| Get EIN | IRS | $0 |
| File annual report (due by entity type) | PA Dept. of State | $7 |
| Task | Where | Cost |
|---|---|---|
| Sales tax license | myPATH | $0 |
| Employer withholding | myPATH | $0 |
| UC employer account | PA L&I | Varies |
| Cigarette retail license (if applicable) | PA DOR | $25 |
| City taxes (Payroll Expense, LST) | Pittsburgh Finance | Varies |
| Task | Where | Notes |
|---|---|---|
| Certificate of Occupancy | OneStopPGH | Needed for use |
| Building/sign permits | OneStopPGH | Drawings/specs |
| Sidewalk café | OneStopPGH | Right-of-way rules |
| Trade/business licenses | Pittsburgh PLI | Insurance often required |
| Task | Where | Notes |
|---|---|---|
| ACHD food permit | Allegheny County Health Department | Plan review |
| Liquor license | PLCB Licensing | Months to process |
| Drink tax account | Allegheny County Treasurer | 7% on poured drinks |
Home-based and online businesses in Pittsburgh
Home-based doesn’t mean “no rules.” You still need to follow zoning and tax requirements.
- Zoning: Home occupations have limits (client traffic, signage, equipment). Confirm via City Planning.
- City taxes: If you have employees in the city, register for Payroll Expense Tax and LST via Pittsburgh Finance.
- State taxes: If you sell taxable goods/services, you still need a sales tax license via myPATH, even online.
- Professional licensing: If your service is regulated (e.g., salon in a residence), check PALS at pals.pa.gov.
What to do if this doesn’t work:
- If your home can’t legally host the business (e.g., parking or traffic constraints), consider a co-working or small office in a zone that allows your use.
Sidewalk cafés, signs, and use of the right-of-way
If your business pushes into public space (sidewalk seating, A‑frames, projecting signs), get the proper approvals first.
- Sidewalk cafés: Apply through OneStopPGH. You’ll need measurements showing sidewalk clear path, furniture layout, and proof of insurance. Right-of-way permits are often coordinated with the City’s Department of Mobility & Infrastructure (DOMI).
- Signs: Most permanent signs (wall, projecting, illuminated) require a permit and may need zoning review. Historic districts add review steps. Apply via OneStopPGH.
- Temporary A‑frame signs: Rules vary by district; confirm with PLI before placing.
What to do if this doesn’t work:
- If your layout is rejected, adjust the plan to maintain the required pedestrian clearance and resubmit. Historic review boards can be strict on design and lighting; plan extra time.
Logistics: waste, grease, fire, and safety
Restaurants and shops have additional safety and environmental rules.
- Grease traps/interceptors: ACHD will look for proper grease management. Check details during plan review at ACHD Food Safety.
- Fire safety: Cooking hoods need fire suppression; extinguishers and emergency lighting must be maintained. Coordinate inspections through Pittsburgh PLI and the fire code review in OneStopPGH.
- Waste and recycling: Commercial services must be set up with a licensed hauler. See City sanitation rules at City of Pittsburgh.
What to do if this doesn’t work:
- If you fail an inspection, correct items quickly and request re-inspection through the portal. Keep copies of service contracts (hood cleaning, grease hauling) ready to show inspectors.
Reality checks and workarounds
- Timelines: Summers and end-of-year can be busy for PLI and ACHD. If your opening date is fixed, submit earlier and choose a space with an existing CO close to your use.
- Budget: Assume multiple rounds of reviews. Build a line item for re-inspection fees and architect/engineer revisions.
- Staffing: Don’t hire before your employer accounts and workers’ comp are active; otherwise you risk penalties or uncovered injuries.
- Alcohol: If you need a liquor license to make your numbers work, understand availability and costs early. Beer/wine only may be more feasible than a full R license, depending on the neighborhood inventory.
10 Pittsburgh/PA-specific FAQs (with official sources)
- Do I need a “general Pittsburgh business license” to operate any business?
- There’s no single one-size City license for all businesses. Most businesses need a Certificate of Occupancy and then specific permits/licenses depending on the activity (e.g., sign, contractor, secondhand dealer). Start at Pittsburgh PLI and apply via OneStopPGH.
- Is the Pennsylvania sales tax rate different in Pittsburgh?
- Yes. Pennsylvania’s sales tax is 6% statewide, and Allegheny County adds 1%, totaling 7% in Pittsburgh. See PA Dept. of Revenue — Sales & Use Tax.
- How much does a Pennsylvania LLC cost?
- The filing fee is $125 as posted by the PA Department of State. See PA Dept. of State — Fees.
- Do I need County approval for a restaurant in the City?
- Yes. Allegheny County Health Department handles food plan review, permits, and inspections. Start at ACHD Food Safety.
- Is a Sales Tax License free?
- Yes. Register at $0 through myPATH. See PA DOR — SUT.
- What is the Local Services Tax (LST) in Pittsburgh?
- Under Pennsylvania law, municipalities may levy up to $52 per employee per year, subject to low-income exemptions. See City details at Pittsburgh Finance and state rules via PA DCED.
- I want to serve alcohol. Where do I start?
- With the PA Liquor Control Board. Licenses are limited by county quota and often acquired by transfer. See types, fees, and processes at PLCB Licensing.
- Is there a drink tax in Pittsburgh?
- Yes. Allegheny County imposes a 7% tax on alcoholic beverages sold by the drink. See Allegheny County Treasurer.
- Do contractors need a special license?
- Residential contractors must register with the PA Attorney General under HICPA and, within the City, obtain applicable PLI trade/contractor licenses and pull permits per job. See PA OAG — HICPA and Pittsburgh PLI.
- What are the new Pennsylvania annual report rules?
- All entities must file an annual report with the PA Dept. of State with a $7 fee (most entities); due dates vary by entity type. See PA Dept. of State — Annual Reports.
Section-by-section “Plan B” if things stall
- Zoning/CO denied: Consult City Planning about a special exception or variance (ZBA). Consider a different address with an existing, compatible CO. See City Planning.
- ACHD plan review delays: Request a status update via the ACHD Food Safety contacts and correct plans with your architect quickly. See ACHD Food Safety.
- City permits stuck: Respond to correction comments in OneStopPGH and ask PLI about pre-submittal check-ins for complex projects: Pittsburgh PLI.
- PLCB licensing hurdles: Explore a different license class, transfer options, or postpone alcohol launch while food service opens. See PLCB Licensing.
- Tax account confusion: Use myPATH secure messaging and the City Finance contact page for written answers you can rely on later. See myPATH and Pittsburgh Finance.
Practical tips for a smoother Pittsburgh launch
- Choose a space with a recent Certificate of Occupancy close to your intended use.
- Submit complete plans the first time; incomplete submittals reset the clock.
- For signage, plan design early and check historic overlays.
- Keep a central folder of approvals and inspection reports; inspectors may ask for prior sign-offs.
- Don’t over-order equipment that might fail plan review (e.g., improper refrigeration or ventilation).
- For contractors, post your registration/license numbers on contracts and jobsite signage as required.
“What you’ll need” summaries (by activity)
Retail shop:
- Certificate of Occupancy.
- Sign permit (if permanent signage).
- Sales tax license via myPATH.
- City tax accounts if you employ (Payroll Expense Tax, LST).
Cafe/restaurant:
- Certificate of Occupancy.
- ACHD food permit and plan review.
- Hood/fire suppression approvals.
- Grease management.
- Sales tax license; drink tax if alcohol; liquor license via PLCB if serving.
Contractor:
- PA OAG HIC registration (for residential work).
- PLI contractor/trade license.
- Job-specific permits (building, electrical, plumbing).
Home-based:
- Home occupation compliance (zoning).
- Sales tax license if selling taxable goods/services.
- City tax registrations if employing staff.
What to do if funding is the problem
Official and established local resources:
- URA of Pittsburgh — small business lending programs: URA.
- SBA-backed loans via local lenders — get help from the SBA Pittsburgh District Office.
- Pennsylvania SBDC — free help with financial projections and loan packaging: PA SBDC.
- Bridgeway Capital — mission-driven loans: Bridgeway Capital.
- Kiva microloans (0% interest) with local support via Riverside Center for Innovation: RCI.
Troubleshooting table: symptoms and likely causes
| Symptom | Likely cause | Fix |
|---|---|---|
| “Application incomplete” in OneStopPGH | Missing attachments or signatures | Re-upload required docs; use PLI checklists |
| ACHD denies plan | Equipment/layout not compliant | Revise per ACHD comments; consult your designer |
| Payroll errors | Missing City/LST setup | Register at Pittsburgh Finance and update payroll system |
| Sales not taxed correctly | myPATH settings or item taxability | Review PA DOR taxability lists and correct POS |
| Failed fire inspection | Missing extinguishers/hood service | Service equipment and request re-inspection |
About This Guide
- Purpose: Give Pittsburgh small businesses a practical, one-stop, people-first roadmap with direct links to official sources.
- How we source: We cite City of Pittsburgh, Allegheny County, Commonwealth of Pennsylvania, and federal agency pages. Figures like 6% state sales tax, 1% Allegheny County local tax, 7% drink tax, $125 LLC filing, $70 DBA, and $7 annual report come from the official sites cited above.
- What changes: Permit fees, timelines, local tax rules, and licensing procedures can change. Always verify on the official links before filing or paying. When a precise 2025 amount wasn’t available within this guide, we linked to the exact official page where the current number is posted, so you can confirm immediately.
Disclaimer
This guide is for general informational purposes only and is not legal, tax, or accounting advice. Program rules, fees, timelines, and tax rates can change at any time. Always verify details, amounts, and deadlines on the official websites linked in this guide (City of Pittsburgh, Allegheny County, Commonwealth of Pennsylvania, and federal agencies) and consult a qualified professional for your specific situation.