Delaware County, PA Business License: Health Department, Amusement Permits and Township Taxes

If you searched for a Delaware County business license, the short answer is that there isn't one. Pennsylvania has no state general business license, and Delaware County does not issue a countywide business license. What you need depends on what your business does, where it operates, and which township or borough it sits in. Most businesses in the county deal with four layers: state registration, county health or permit requirements when the activity triggers them, local municipal taxes, and building permits for construction or renovation.

This guide walks through each layer so you can build a checklist. It is informational content, not legal or tax advice. Talk to a qualified attorney or CPA before making decisions about entity structure, tax treatment or compliance, especially if your situation is complex.

Start With the State, Because the County Will Not Do It For You

Every business still registers at the state level. Entity formation runs through the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations, using Business Filing Services at file.dos.pa.gov. An LLC files a Certificate of Organization (Form DSCB:15-8821) with a Docketing Statement (DSCB:15-134A) for a $125 filing fee. Expect about 15 business days for processing, and expedited service is available for an added fee. Corporations pay the same $125 filing fee for Articles of Incorporation, but they must also advertise notice of the filing in two newspapers of general circulation. LLCs have no publication requirement.

Pennsylvania does not use registered agents. Instead, your filing must list a registered office in Pennsylvania with a street and number. A post office box alone is not accepted. If your business has no physical or mailing address in Pennsylvania, you may contract with a Commercial Registered Office Provider (CROP) under 15 Pa.C.S. section 109 and list the CROP name and county of venue in place of an address. Listing a CROP without a contract can carry civil and criminal penalties, and a CROP cannot be used where a principal place of business is required, such as on a fictitious name registration.

Once the entity exists, register for state taxes. The PA-100 was retired in 2022, so registration now happens through myPATH. Use the Department of Revenue's business tax registration page to register for accounts such as the Sales, Use and Hotel Occupancy Tax License. The state sales tax rate is 6%.

If you operate under a name other than your legal name, you need a Registration of Fictitious Name (Form DSCB:54-311). It costs $70 and is filed with the Department of State statewide, not with the county.

The Delaware County Health Department

The Delaware County Health Department became officially operational on April 2, 2022, the first new county health department in Pennsylvania in 33 years. It licenses food facilities, institutions and other facilities. If you are opening a food business, plan review must be completed at least 60 days before you open, so build that into your lease and construction schedule. Do not assume the timeline is flexible.

Here is the catch that trips up many applicants. Thirteen municipalities sued to keep their own environmental health services. In May 2025, the Commonwealth Court ruled in favor of seven of them. That means the office that licenses food at a particular address depends on where the address sits. Before you sign a lease or file plans, confirm the licensing office using the Pennsylvania Department of Agriculture's Food Safety Jurisdiction Search or by calling the Delaware County Health Department. Get the answer in writing for your specific address.

Health department requirements also apply to businesses beyond food service, such as certain institutional and other regulated facilities. Confirm with the department whether your activity needs a license or permit before you open.

Amusement Permits and Bingo or Small Games of Chance

The Delaware County Treasurer issues amusement permits and bingo and small games of chance licenses. Amusement permits generally apply to businesses that offer amusement devices or games to the public. Bingo and small games of chance licenses are most often sought by nonprofit organizations that run these games as fundraisers. Because the fees, forms and eligibility rules can change, confirm the current requirements directly with the Treasurer's office before you run a game or install a machine.

County Occupancy Tax for Hotels and Short-Term Rentals

Delaware County's Hotel and Short Term Rental occupancy tax rose from 3% to 5% effective April 1, 2026. If you rent a room, unit or property for short stays, this applies to you. Returns are filed online through the county's GovOS portal. Confirm your registration status and filing schedule with the county before your first booking after the rate change, and keep your state Hotel Occupancy Tax registration current through myPATH, since the state and county obligations are separate.

Earned Income Tax and Local Services Tax

If you have employees, you will deal with two local taxes. Keystone Collections Group is the Act 32 collector for the Delaware County Tax Collection District, and it collects the Earned Income Tax (EIT) and the Local Services Tax (LST) for the district. Employers withhold these taxes from employees, so contact Keystone Collections Group to confirm your employer registration and withholding responsibilities before you run your first payroll.

Upper Darby is a common concern for employers, and the local services tax there should be confirmed with the township itself. Do not apply a county figure or a figure from another municipality to an Upper Darby employee. Ask both the township and Keystone Collections Group whether a given work location falls within the district and what applies to it.

Municipal Business Taxes: Check Your Township First

Many townships and boroughs levy their own business taxes on top of the state and county requirements. Radnor is one example. Radnor levies a business privilege tax of 3 mills on gross receipts, plus a mercantile tax, and both are administered through the township's Business Tax Office. A mill is one-tenth of a cent, so 3 mills works out to $3 for every $1,000 of gross receipts, or 0.3%.

Radnor's structure does not tell you what your neighbor township charges. Haverford, Upper Darby and other townships each have their own rules, and the business tax rules are not the same across the county. Before you assume your township has no business tax, or before you assume it has the same tax as Radnor, check with the township office where your business will be located.

Building Permits

Building permits for construction, renovation, interior build-outs, signage or a change in how a building is used are generally handled by the municipality where the property sits. That makes the township or borough building department your first call, not the county. Ask what permits your project requires, what the fees are, what inspections apply, and whether you need a certificate of occupancy or use before you open. Confirm all of this with that office in writing. Fees and processes vary, so do not budget from a number you read in a guide, including this one.

Summary of Key Requirements

Requirement	Who handles it	Verified cost or timing
LLC Certificate of Organization	Department of State	$125 filing fee; about 15 business days
LLC annual report	Department of State	$7; January 1 to September 30 each year
Fictitious name registration	Department of State	$70
State tax accounts	Department of Revenue via myPATH	State sales tax rate 6%
Food facility license	Delaware County Health Department or the municipal office, depending on address	Plan review at least 60 days before opening
Amusement permits, bingo and small games of chance	County Treasurer	Confirm with the Treasurer
Hotel and short-term rental occupancy tax	Delaware County, filed through GovOS	5% from April 1, 2026
Earned Income Tax and Local Services Tax	Keystone Collections Group	Confirm with the collector
Municipal business taxes	Your township or borough	Confirm with the township
Building permits	Your township or borough	Confirm with the municipality

A Practical Order of Operations

1. Choose your entity and file it with the Department of State. Set up a Pennsylvania registered office or a CROP contract.
2. Confirm which office licenses your activity at your specific address, including whether the county health department or the municipality handles food licensing.
3. Register your state tax accounts through myPATH, including a sales tax permit if you sell taxable goods.
4. Ask your township or borough about business taxes and building permits before you sign a lease or start construction.
5. If you rent short-term, register for and file the county occupancy tax through GovOS.
6. If you have employees, confirm EIT and LST withholding with Keystone Collections Group and the township.
7. If you run amusement devices or bingo or small games of chance, contact the County Treasurer first.
8. Calendar your LLC annual report for January 1 through September 30 each year, with the $7 fee.

Where to Get Help

The Department of State's business page at pa.gov and the Business Search at file.dos.pa.gov are the starting points for entity questions. For tax questions, the Department of Revenue's main page is at pa.gov/agencies/revenue. The Pennsylvania Small Business Development Centers can help you think through the steps before you file. If your business is in the Philadelphia region, the SBA Philadelphia District Office page lists local resources.

For complex situations, such as multiple locations, a food business with an unclear licensing office, a short-term rental portfolio, or employees working across several municipalities, talk to a qualified attorney and a CPA before you commit. Ask them to confirm each local figure in this guide against the current agency records, because local rates and rules change.

Disclaimer: This guide is informational only. It is not legal, tax or licensing advice, and it does not create an attorney-client relationship. Fees, deadlines and jurisdictions can change. Confirm every requirement with the agency named before you act.