Form 83-T-5 - City Of Philadelphia New Business Tax Status Page 2
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1
2City of Philadelphia
Applicant's EIN/SSN:
New Business Tax Status
Philadelphia Code 19-3800
Complete this page if you are seeking status as a new business under Philadelphia Code 19-3800 which exempts the business
from paying Business Income & Receipts Tax for the first two years of operation.
Section A - Eligibility
1. Is this a reactivation of an existing Business Income & Receipts Tax account that has been active within the last five years?
Yes:
No:
2. Is this a business affiliated with or sharing substantial common ownership or control with a business that has filed
a Business Income & Receipts Tax return?
Yes:
No:
3. Is this a business created through an ownership change of a business that has filed a Business Income & Receipts
return including but not limited to:
a) A merger, acquisition, or reorganization?
b) The transfer of an existing business to a person who maintains the same or substantially similar business?
c) The closing of a business and its subsequent reopening as the same or similar business?
Yes:
No:
4. Is this business primarily engaged in holding, selling, leasing, transferring, managing or developing real estate?
Yes:
No:
If you answered yes to any of the above questions you do not qualify for new business tax status under Philadelphia Code 19-3800.
Section B - Employment Requirements
1. Do you agree to employ at least three full-time employees who are not family members and who work at least
sixty percent of their time in the City of Philadelphia within the first 12 months of your business start date and
continuously thereafter through the 18th month of your start date?
Yes:
No:
2. Do you agree to employ at least six full-time employees who are not family members and who work at least
sixty percent of their time in the City of Philadelphia from the 18th month of your start date through the 24th
month of your start date?
Yes:
No:
If you answered no to either question you do not qualify for new business tax status under Philadelphia Code 19-3800.
If you answered yes to both questions you will automatically be registered for a wage tax account and be subject to
wage tax filing requirements.
If you initially qualify for new business tax status and subsequently fail to meet the employment requirements set forth
in this section you will retroactively be subject to the full Business Income & Receipts Tax, including interest and
penalty charges from the start date of business.
Applicant's Name:________________________________ Applicant's Signature:_______________________________
Date:____________ Telephone Number:______________________ E-mail Address:___________________________
83-T-5 Page 2 Rev. 12-31-2013
Page 2
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