Lancaster County, PA Business License: What the County, the City and Your Township Require
Lancaster County, PA Business License: What the County, the City and Your Township Require
If you searched for a lancaster county business license, the short answer is that there isn't one. Lancaster County does not issue a general business license, and neither does Pennsylvania. What you will deal with instead is a set of separate state registrations, county tax filings, city registrations and township permits. Which ones apply depends on what you sell, where you operate and which municipality your address falls in. This guide walks through each level so you can build a checklist for your own business.
This article is informational content, not legal or tax advice. Fees, rates and deadlines change, so confirm each one with the agency named before you rely on it. For a complex setup, such as multiple locations, a lodging operation or a business with employees in several municipalities, talk to a qualified attorney or CPA.
The short answer: no state or county general license
Pennsylvania has no state general business license that every business must hold. The Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations, does not issue activity licenses. Lancaster County has no county business license either. Licensing depends on the activity and the location, so check four levels separately:
- State: entity formation, state tax accounts and any state-regulated trade or food license.
- County: the Lancaster County Treasurer's lodging taxes and the Lancaster County Tax Collection Bureau's earned income and local services tax collections.
- City or borough: the City of Lancaster requires its own business registration, and other boroughs may have their own rules.
- Township: zoning, use approval and permits for your specific property.
Level 1: State registrations you need first
Local offices will ask for proof of your state filings, so handle these first.
Form the entity
An LLC forms by filing a Certificate of Organization, Domestic Limited Liability Company (Form DSCB:15-8821), with a Docketing Statement (DSCB:15-134A). The filing fee is $125. Filing is online at file.dos.pa.gov, and the Bureau asks filers to allow about 15 business days for processing. Expedited service is available online or in person only, in addition to the $125 fee: same day (received before 10:00 a.m.) costs $100, 3 hour (received before 2:00 p.m.) costs $300, and 1 hour (received before 4:00 p.m.) costs $1,000.
A few LLC rules to know:
- Name: the name must contain company, limited, or limited liability company, or an accepted abbreviation. It may not contain words implying a business corporation, such as corporation or incorporated.
- Publication: LLCs have no publication requirement. Corporations are different, since their formation notice must be advertised in two newspapers of general circulation, with proof kept in the corporate minutes.
- Registered office: Pennsylvania does not use registered agents. Your filing must list a Pennsylvania registered office with a street address and number, since a post office box alone is not accepted. If you have no Pennsylvania address, you may contract with a Commercial Registered Office Provider (CROP) and list the CROP name and county of venue instead. Listing a CROP without a contract can carry penalties, and a CROP cannot be used where a principal place of business is required.
Every LLC also files an Annual Report for $7 between January 1 and September 30 each year, filed online. Corporations file theirs between January 1 and June 30.
Register your tax accounts
Register through myPATH, the Pennsylvania Department of Revenue system. The paper PA-100 was retired in 2022, so any guide still telling you to file a PA-100 is out of date. Sales, Use and Hotel Occupancy Tax registration happens here if you sell taxable goods or services. The state sales tax rate is 6%. Start at the Department of Revenue business tax registration page.
Your income tax treatment also depends on how the entity is taxed federally. A standard LLC passes income through to its owners, who pay the 3.07% flat Personal Income Tax rate. An LLC taxed as a corporation pays the Corporate Net Income Tax, which is 7.49% for tax years beginning in 2026. Pennsylvania has no separate LLC franchise tax or LLC annual tax. Restricted professional companies are the exception and have their own registration.
Register a fictitious name if you use a trade name
If you operate under a name other than your legal entity name, file a Registration of Fictitious Name (Form DSCB:54-311). The fee is $70. It is filed with the Department of State statewide, not with the county.
State trade and food licenses
Some businesses need a state license for the work itself. Home improvement contractors register with the Pennsylvania Attorney General. Food businesses are licensed by the Pennsylvania Department of Agriculture (PDA), not a county health department, because Lancaster County has no county health department. Confirm the exact license type that matches your operation directly with the PDA before you open.
Level 2: Lancaster County
No county business license
Lancaster County does not issue a general business license or a county business registration. If someone tells you that you need one, ask them which statute or ordinance they mean. The county's real involvement in a new business is usually tax collection, which is covered below.
Lancaster County Treasurer: lodging taxes
If you operate a hotel, bed and breakfast or inn, the Lancaster County Treasurer collects the county hotel room rental and excise taxes. You file a monthly report with the Treasurer. Confirm the current rate with the Treasurer's office at 717-299-8222 before setting your room prices, because the rate is not something you should estimate.
Lodging operators often assume the state handles everything. The county lodging tax is a separate obligation, so register for it at the start rather than discovering it during your first audit.
Lancaster County Tax Collection Bureau: earned income and local services tax
The Lancaster County Tax Collection Bureau collects the earned income tax (EIT) and the local services tax (LST) for the municipalities it serves. If you have employees, the Bureau is likely the office that handles your withholding and LST filings. Check with the Bureau to confirm which municipality's rates apply to each employee and whether your employer account is set up correctly.
Level 3: City of Lancaster
The City of Lancaster requires every business to register with the city. Registration is separate for each location, so a business with two storefronts needs two registrations. The fee is $35 per registration, and you file through the City's CityView portal. Find the portal from the City of Lancaster's official website and confirm the current steps there.
The City's tax FAQ lists the following taxes that apply to businesses and residents:
| Tax or fee | What it covers | Notes |
|---|---|---|
| Business registration | Every business, per location | $35 per registration, filed through CityView |
| Real estate tax | Owners of property in the city | Applies to the property owner, not a tenant's business activity |
| Earned income tax (EIT) | Resident wages and net profits | 1.6% for residents: 1.1% to the city and 0.5% to the school district. Confirm how nonresident employees are treated with the Tax Collection Bureau. |
| Local services tax (LST) | Employed individuals working in the city | $52 per year, per the City's tax FAQ |
The City's FAQ does not list a business privilege tax or a mercantile tax. That is a useful detail for comparing Lancaster to other Pennsylvania cities, but confirm it with the City before you assume it applies to your category of business.
Level 4: Your township, borough or other municipality
Lancaster County is a patchwork of separate municipalities, and each one sets its own zoning, permits and local rules. Manheim Township is one example of a township that handles its own zoning and permit process, not the county. If your business is in a township or borough outside the City of Lancaster, the City's registration does not cover you, and the township's requirements are yours to confirm.
Farm stands, agritourism and Plain-sect farm markets
Lancaster County's farm economy creates many questions that do not have one countywide answer. A farm stand, a farm-based tour or event, or a market that serves a Plain-sect community each depends on what the property is zoned for and what activities the township allows there. Ask the township before you build a stand, hold an event or change how the property is used. Get the answer in writing where you can.
Zoning: why the county is rarely the answer
People searching for lancaster county zoning or lancaster zoning often expect a single county office to decide. In most cases, zoning belongs to the municipality where the parcel sits. The practical steps are these:
- Identify the municipality. Confirm the parcel is in the City of Lancaster or a specific township or borough. Mailing addresses can be misleading, since a Lancaster mailing address may sit in a neighboring township.
- Find the zoning district. Ask the municipality for the zoning district and the official zoning ordinance for that district.
- Confirm your use is permitted. Ordinances usually classify uses as permitted by right, conditional, or by special exception. A home office, retail sales, food service, lodging or agritourism use may fall into different categories.
- Check parking, signs and home-occupation rules. These are the most common reasons a new business gets a notice of violation after opening.
- Get written confirmation before you sign. Ask for written zoning confirmation before you sign a lease or buy property. A verbal answer from a clerk is not enough when the business depends on the location.
Your Lancaster County checklist
| Level | What to do | Who handles it |
|---|---|---|
| State | Form the LLC ($125) or corporation, file the Annual Report ($7 for LLCs), register for taxes on myPATH | Department of State and Department of Revenue |
| State | Fictitious name registration ($70), if you use a trade name | Department of State |
| State | Food or trade license, if your business requires one | PDA or Attorney General, depending on activity |
| County | Lodging taxes, if you rent rooms (confirm rate at 717-299-8222) | Lancaster County Treasurer |
| County | EIT and LST withholding, if you have employees | Lancaster County Tax Collection Bureau |
| City | Business registration ($35 per location), if inside Lancaster city | City of Lancaster, CityView portal |
| Township | Zoning confirmation and any use or occupancy permit | Your township or borough office |
Common mistakes to avoid
- Searching for a county license. You will waste time. Start with the state and the municipality.
- Assuming the city registration covers a township location. It does not. Each municipality's requirements stand on their own.
- Forgetting per-location registrations. The City of Lancaster registers each location separately.
- Skipping the lodging tax. A B&B or inn is a taxable lodging operation with a monthly county filing.
- Signing a lease before zoning is confirmed. A zoning problem discovered after you sign is much harder to fix than one caught early.
- Relying on outdated PA-100 guidance. Use myPATH for state tax registration.
Where to get help
The Pennsylvania Department of State handles entity filings at pa.gov/agencies/dos/programs/business, and you can search existing names at file.dos.pa.gov/search/business. The Pennsylvania Department of Revenue handles tax registration and filings at pa.gov/agencies/revenue. For free planning help, the Pennsylvania Small Business Development Centers offer advising across the state. For the county and city items in this guide, call the Lancaster County Treasurer at 717-299-8222, contact the Lancaster County Tax Collection Bureau, and use the City of Lancaster's CityView portal. For zoning, contact your municipality directly.
Before you open, make one call to the municipality where your business will sit, ask for the zoning district and written confirmation of your use, and keep a record of every answer. That single step prevents more problems than any other item on this list.
Reminder: this guide is informational only and does not constitute legal or tax advice. Verify all fees, rates and deadlines with the responsible agency, and consult a qualified attorney or CPA for your specific situation.