York County, PA Business License: County, City and Township Requirements
York County, PA Business License: County, City and Township Requirements
Searches for a york county business license usually turn up pages promising one permit that covers everything. That permit does not exist. York County does not issue a county business license, and Pennsylvania does not issue a general state business license. What you need depends on three things: what your business does, whether the property sits in the City of York, a borough or a township, and which tax collectors cover that address.
This is informational content, not legal or tax advice. The figures and rules below were verified in October 2026, but rates and procedures can change. Confirm every item with the agency named before you sign a lease, buy equipment or open to the public.
What York County Does Not Require
York County does not issue a county business license, and it does not charge a county license fee. The Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations does not issue activity licenses either. Your obligations come from four places:
- The state filing that creates your entity with the Department of State
- State tax registrations, completed through myPATH
- City, borough or township taxes and permits for your address
- Industry licenses, such as food licensing, issued by a state agency or a local health program
Some trades need a state license on top of this. Home improvement contractors, for example, must register with the Pennsylvania Attorney General. Check your trade before you assume the steps below are the whole list.
Step 1: Form the Business With the State
Start with the state, because your legal name and registered office feed into every later filing. Pennsylvania formation filings go through Business Filing Services at file.dos.pa.gov. Search the name first at the Department of State business search.
The core formation documents and costs are:
- LLC: Certificate of Organization, Domestic Limited Liability Company (Form DSCB:15-8821), filed with a Docketing Statement (DSCB:15-134A). The filing fee is $125. LLCs have no publication requirement.
- Corporation: Articles of Incorporation, For Profit, filed with a Docketing Statement (DSCB:15-134A). The filing fee is $125. Corporations must advertise notice of the intent to file or of the filing in two newspapers of general circulation, one preferably a legal journal, and keep proof of publication in the corporate minutes.
Plan for about 15 business days of processing. Expedited service is available online or in person only, not by mail, on top of the $125 fee: $100 for same-day service if received before 10:00 a.m., $300 for 3-hour service if received before 2:00 p.m., or $1,000 for 1-hour service if received before 4:00 p.m. A separate $70 Special Processing fee can order multiple same-day documents. Confirm current processing times on the filing site before you pay for expedited service.
Two rules trip up first-time filers:
- Name: An LLC name must include company, limited, or limited liability company, or an accepted abbreviation. An LLC name also cannot contain words implying it is a business corporation, so words like "corporation" or "incorporated" are out.
- Registered office: Pennsylvania does not use registered agents. Every filing entity must list a registered office with a Pennsylvania street address and number. A post office box alone is not accepted. If you have no Pennsylvania address, you may contract with a Commercial Registered Office Provider (CROP) under 15 Pa.C.S. section 109 and list the CROP and its county of venue. Listing a CROP without a contract can carry civil and criminal penalties.
Entities must also file an annual report. LLCs file from January 1 through September 30 each year, and corporations file from January 1 through June 30. The annual report fee is $7 for LLCs and corporations. Nonprofit corporations pay no fee. The LLC annual report requirement began January 1, 2025.
Licensed professionals forming a restricted professional company (PLLC) face extra rules. A PLLC files a Certificate of Annual Registration by April 15, with a fee of $700 per eligible member for the 2025 reporting year.
Step 2: Register for State Taxes
The PA-100 was retired in 2022. Register your business for tax accounts through myPATH at the Pennsylvania Department of Revenue registration page. If you sell taxable goods, you will need a sales, use and hotel occupancy tax license. The state sales tax rate is 6%.
Your income tax treatment depends on how the entity is classified for federal tax purposes:
- Pass-through entities: A standard LLC has no Pennsylvania LLC franchise tax and no separate LLC annual tax. Income passes to the owners and is taxed at the flat 3.07% Personal Income Tax rate.
- Corporate taxation: An LLC taxed as a corporation pays the Corporate Net Income Tax, which is 7.49% for tax years beginning in 2026.
If you operate under a name other than your legal name, register a fictitious name. The fee is $70. You file it with the Department of State, not with the county. Review the fictitious name registration page for the current form. A CROP cannot be used on a fictitious name registration, because that filing requires a principal place of business.
Step 3: Find Out Who Taxes Your Address
Your address decides which local offices matter. Use this table to start:
| Location | What to do | Who to confirm with |
|---|---|---|
| City of York | Apply to start a city business through the York Department of Economic and Community Development online application. Expect the Mercantile Tax, Business Privilege Tax, EIT, LST and admission tax. | York Adams Tax Bureau, 717-845-1584 |
| Township | Ask whether the township levies a business tax. Some do, and some do not. | The township office and York Adams Tax Bureau, 717-845-1584 |
| Food business | Search your address in the PDA Food Safety Jurisdiction Search before applying for a food license. | Pennsylvania Department of Agriculture, or the City of York Bureau of Health for city addresses |
| York County | Hotel tax, if you rent overnight lodging. | York County Treasurer |
City of York Requirements
The City of York has the most layered local requirements in the county. The city levies two business taxes: the Mercantile Tax and the Business Privilege Tax. The York Adams Tax Bureau collects both, together with the earned income tax, the local services tax (LST), and the city's admission tax, so one office handles most of your local filings.
Do not budget from memory. This guide does not list the city's current rates or filing schedules, so ask the bureau for both before you open. Ask which returns are due, how often they are due, and whether your business type triggers the admission tax.
To start a business in the city, complete the York Department of Economic and Community Development online application. Keep the confirmation you receive, because the bureau will ask for your business details when you register.
Township and Borough Business Taxes
Not every address in York County falls under city rules. Some townships also levy business taxes. Do not assume a township has none, and do not assume the City of York rules apply to a township address. Call the township office, or the York Adams Tax Bureau at 717-845-1584, and ask directly whether a business tax applies at your address.
The York PA Earned Income Tax
The earned income tax (EIT) is collected for the York Tax Collection District by the York Adams Tax Bureau. If you have employees, you will need to register with the bureau as an employer for withholding. Ask the bureau about its employer registration steps, the withholding schedule, and the forms it requires. The EIT is a separate obligation from your state income tax filings, so do not treat the 3.07% state rate as the whole picture for your employees.
Ask the bureau for the current EIT rate that applies to your jurisdiction. Rates are set locally, so do not carry a neighboring municipality's rate over to your address.
York County Zoning and Building Permits
Zoning and building permits are handled at the municipal level, so the office you need depends on the address. Your zoning district controls which uses are allowed, along with signs, parking, setbacks and hours of operation. Before you sign a lease, ask the zoning office for the municipality that covers the property whether your intended use is permitted there. Get the answer in writing if you can.
If you plan to build out, renovate or change the use of a space, check with the municipality's building permit office for the forms, inspections and fees. This guide does not state permit fees, because each municipality sets its own schedule and the figures must be confirmed directly.
Food Businesses: PDA or the City of York Bureau of Health
Most food businesses in Pennsylvania are licensed through the Pennsylvania Department of Agriculture (PDA). Before you apply, run your address through the PDA Food Safety Jurisdiction Search. That search tells you whether a local program has jurisdiction over the address. If a local program covers it, apply there instead.
The City of York has its own Bureau of Health, so check city addresses with that bureau even if the state search points elsewhere. Confirm the license type, inspection requirements and fees before you buy equipment or sign a lease, because a food license can affect your build-out plans.
Hotel Tax and Other County Items
If your business rents overnight lodging, check with the York County Treasurer for the current county hotel tax rate and the filing schedule. The county rate and filing details are not stated in this guide, so do not estimate them.
York County also had the fastest population growth of any county in Pennsylvania in 2025, a gain of 3,211 people. Growth can bring more competition for permits and tax offices, so schedule your filings early instead of waiting for a deadline.
Quick Checklist for York County
- Search your business name at the Department of State and reserve it if needed.
- File your LLC or corporation at file.dos.pa.gov, and list a Pennsylvania registered office or a CROP with a contract.
- Register a fictitious name ($70) if you will use a trade name.
- Register for state tax accounts through myPATH, including a sales tax license if you sell taxable goods.
- Confirm the municipality for your address: City of York, a township or a borough.
- Ask the York Adams Tax Bureau about the city's Mercantile Tax, Business Privilege Tax, EIT, LST and admission tax, or the township's business tax.
- Register as an employer with the bureau if you will have employees.
- Confirm zoning in writing before you sign a lease.
- Search your address in the PDA Food Safety Jurisdiction Search if you handle food.
- Check the York County Treasurer for hotel tax if you rent overnight lodging.
- Calendar your annual report deadline: June 30 for corporations, September 30 for LLCs.
When to Bring in a Professional
A single-owner service business at one address may need only a few of these steps. A multi-member LLC, a corporation with several shareholders, a PLLC, a business with employees in more than one municipality, or any business with a lease or a food operation should have an attorney review the structure and a CPA review the tax setup. Those professionals can confirm how the rules apply to your facts, and this guide cannot do that for you.
For every figure in this guide, confirm the current number with the named agency before you commit money. The Department of State, the Department of Revenue, the York Adams Tax Bureau, the York County Treasurer, the PDA and the local municipality each control their own part of the process.