Allegheny County Business License: Health Department Permits, Plumbers and the 7% Sales Tax

If you are opening a business in Allegheny County, the first question is usually where to get the county business license. The short answer is that Pennsylvania has no state general business license, and Allegheny County does not issue a county business license either. What you need depends on what you sell, what you do and where you do it. For most operators in the county, the real paperwork is a set of Allegheny County Health Department permits, state tax registrations, and a few local taxes that are easy to miss.

This guide covers the items that come up most often: Allegheny County Health Department food permits, plumbing licenses and permits, the Allegheny County sales tax rate, the county drink and hotel taxes, Treasurer licenses for games and raffles, and the local earned income tax. It is written for people forming or running a business in the county.

This is informational content, not legal or tax advice. Fees and rules change. The figures below reflect the 2026 ACHD fee schedule, effective January 1, 2026, and should be confirmed with the agency before you budget. For a complex situation, such as a multi-location food business, a business that sells alcohol, or a contractor with employees in several municipalities, talk to a qualified attorney or CPA.

No county business license, and no state general license

Pennsylvania does not require a general business license that every business must hold, and Allegheny County does not issue one. Licensing depends on your activity and location, so check three layers separately: state tax and formation registrations, county permits from the Health Department and Treasurer, and any local permit or tax from your municipality.

Start with the state items. If you are forming an LLC or corporation, you file with the Department of State through Business Filing Services. A domestic LLC files a Certificate of Organization (Form DSCB:15-8821) with a $125 filing fee and a Docketing Statement. Pennsylvania does not use registered agents. Instead, you list a registered office with a street address in Pennsylvania. A business with no Pennsylvania address can contract with a Commercial Registered Office Provider (CROP) and list it in place of an address. A post office box alone is not accepted.

Tax accounts are registered through myPATH. The old PA-100 form was retired in 2022, so do not search for it. Start at the Department of Revenue registration page for your sales tax and hotel occupancy tax license.

Allegheny County Health Department food permits

The Allegheny County Health Department licenses food facilities countywide, so you apply to ACHD rather than to the Pennsylvania Department of Agriculture for food facility licensing in the county. Under its 2026 fee schedule, annual permits for permanent food facilities are priced by risk class:

Facility type	Class	Annual permit fee
Permanent food facility	Class I (registration)	$145
Permanent food facility	Class II	$195
Permanent food facility	Class III	$280
Permanent food facility	Class IV	$465

Mobile food units follow a separate schedule. The annual permit is $125 for Class I and Class II units, or $170 for Class III and Class IV units. Add an application review fee of $60 to $85. If your mobile unit works from a commissary, that is a separate commissary use permit at $60 to $95 a year.

Temporary event vendors pay $55 for a single event. Nonprofit organizations pay about half of the standard rates. ACHD applies a 25% late fee to annual permits, so calendar your renewal before the due date. Ask ACHD which class applies to your operation before you apply, because the class drives the fee.

Plumbing licenses and permits

ACHD also licenses plumbers. It issues apprentice, journeyman and master plumber licenses, and it gives the exams for them in spring and fall sessions. ACHD also issues plumbing permits countywide. Confirm exam registration dates, eligibility requirements and current fees directly with the Health Department before you plan a timeline.

If you hire plumbers or take on plumbing work, ask ACHD whether your project also needs a separate municipal permit. The county permit and a local permit can both apply, and the county permit does not replace your municipality's requirements.

Allegheny County sales tax rate

The Allegheny County sales tax rate is 7%. That is the 6% Pennsylvania state sales tax plus a 1% county sales tax. You collect it from customers on taxable sales and remit it to the Pennsylvania Department of Revenue. Register for a sales tax license through myPATH before your first taxable sale, using the Department of Revenue site for filing and payment details.

Many people search for Allegheny County PA sales tax rates and find the state figure alone. Always price your products and invoices at the full 7% combined rate for sales inside the county, and confirm the treatment of specific items with the Department of Revenue.

Allegheny County drink tax

The county Alcoholic Beverage Tax is 7%. It applies to poured liquor and beer sold by licensees. The rate was cut from 10% beginning in 2009, so older articles that cite 10% are out of date. Licensees collect the tax from customers, then remit it monthly to the Allegheny County Treasurer. If your business serves drinks, add the county tax to your point-of-sale setup and your monthly bookkeeping, separate from the sales tax.

Allegheny County hotel tax

The Allegheny County Hotel Room Rental Tax is 7%. It applies to hotel stays and short-term rental stays. It sits on top of the 6% state hotel occupancy tax, so a guest in a county hotel pays both. Register for the county tax and pay it through the Treasurer's Special Taxes unit. Operators of short-term rentals should confirm with the Treasurer whether their listing falls within the tax before they start taking bookings.

Treasurer licenses for bingo, games of chance and raffles

The Allegheny County Treasurer issues bingo licenses, small games of chance licenses and special raffle licenses to eligible nonprofit organizations. If your group plans a fundraiser with games or a raffle, contact the Treasurer's office early to confirm eligibility, the application steps and the current fees. Do not assume a state approval covers a county game.

Earned income tax collection districts

Pennsylvania's Act 32 earned income tax (EIT) is collected locally, and Allegheny County is split into four tax collection districts. Allegheny Central, which covers the Pittsburgh area, and Allegheny Southwest are collected by Jordan Tax Service. Allegheny North and Allegheny Southeast are collected by Keystone Collections Group.

If you have employees, you need to know which district your business and each employee's residence fall in, and you need to register with the correct collector. Confirm the assignment for your specific address with the collector before you run payroll.

Municipal business privilege or mercantile tax

Whether a suburban municipality levies a business privilege or mercantile tax varies from one municipality to the next. Some do and some do not. Do not assume that a county registration covers a local tax. Check with the municipality's tax office for your specific address, or use the DCED Municipal Statistics tax register to see which local taxes apply.

Allegheny County business checklist

1. Confirm your business activity and the exact address where you will operate.
2. File your formation document with the Department of State if you are forming an LLC or corporation.
3. Register for your sales tax license and any hotel occupancy tax license through myPATH.
4. Apply to ACHD for a food permit, mobile food permit or commissary permit if you handle food, and confirm your risk class.
5. Confirm plumbing licensing or permit needs with ACHD if your work involves plumbing.
6. Register with the Treasurer if you will run bingo, games of chance or raffles.
7. Set up the county drink tax and hotel tax reporting if you serve alcohol or rent overnight stays.
8. Check with your municipality for any business privilege or mercantile tax, and register for EIT if you have employees.

Where to confirm current figures

The fees and rules above are the ones to verify before you act. The Pennsylvania Department of State handles business entity filings at its business program page. The Department of Revenue handles state and sales tax accounts at pa.gov/agencies/revenue. For Allegheny County health, plumbing and Treasurer items, use the official county contact details for ACHD and the Treasurer's office.

If you want free help with the planning, the Pennsylvania Small Business Development Centers offer advising across the state. For tax questions, the Pennsylvania Department of Revenue is the authority, and a CPA who works with Allegheny County businesses can walk you through how these taxes apply to your books.

Disclaimer: This Resource Guide is informational content, not legal or tax advice. Rates, fees and deadlines can change, and the figures here should be confirmed with the named agency before you rely on them. Consult a qualified attorney or CPA for your specific situation.