Barber / Cosmetology Permits & Licenses in Philadelphia, PA

Required for all LLCs. Annual Decennial Report also required every 10 years ($70 fee).

Requires 1,250 hours of training at licensed school, passing written/practical exams (70% passing score). Manager-barber license also available ($83 renewal).

Requires 1,250 hours of training at licensed school, passing written/practical exams. Natural hair stylist variant requires 350 hours.

Required for barber/cosmetology shops. Must have licensed manager on premises during operation. Booth space rentals require separate booth license ($50 initial/$25 renewal).

Publication in two newspapers required in county of principal place of business (cost varies, ~$100-300).

6% sales tax rate; monthly/quarterly filing based on revenue. Many salon products taxable.

Barber and cosmetology services are generally not subject to sales tax in PA, but the sale of tangible personal property (e.g., shampoos, conditioners, combs) is taxable. Registration required if selling taxable items. File using PA-100 form.

Required for all employers paying wages to employees in Pennsylvania. Register using PA-100 form. Includes withholding state income tax from employee wages.

Employers must pay State Unemployment Insurance tax if they pay wages of $1,000 or more in a calendar year. New employers pay 3.687% on first $8,500 of wages per employee (as of 2024). Register via PA-100 form with Department of Revenue, which forwards to L&I.

LLCs are pass-through entities; owners report income on personal PA income tax returns (PA-40). However, registration via PA-100 is required to establish tax accounts. No corporate income tax unless electing C-corp status.

Not all cities/towns impose this tax. Examples: Philadelphia imposes a 1.41% tax on gross receipts for service businesses; Pittsburgh has a $1.25 per $1,000 gross receipts tax. Contact local tax office for specific requirements.

Required under PA Title 54, Chapter 5. Not a tax per se, but a prerequisite for tax registration under trade name. File Form DSCB:54-315.

Filing frequency determined by Department of Revenue based on average monthly tax liability. Due on the 20th of the month following the reporting period.

Employers must file PA-41 form (Withholding Tax Return) and remit withheld taxes. Frequency based on average monthly liability: monthly filers due by the 15th of the next month; quarterly filers due on the 15th after quarter-end (April, July, October, January).

File Form UC-21A (Contribution Report) quarterly. New employer rate is 3.687% (2024 rate). Rate may change annually based on experience rating.

Employers must withhold $52/year per employee working within a taxing jurisdiction (e.g., certain cities and boroughs). Due by January 31. File PA-30LST form. Not all areas impose LST.

Required for all commercial activities including barber/cosmetology shops. See fee schedule at https://www.phila.gov/documents/commercial-activity-license-fee-schedule/

Barber shops typically permitted in C-2 commercial zones. Verify via Zoning Code Title 14.

Comply with Philadelphia Zoning Code §14-400 series for signage.

Barber shops classified as Business (B) occupancy under IFC.

Required to verify compliance with building/zoning codes.

All businesses must obtain; cosmetology shops specifically listed.

Barber/beauty shops permitted in CN/Commercial Neighborhood districts per Zoning Code Chapter 911.

Required for tenant fit-outs including salon stations.

Verify extinguishers, exits, electrical for salon equipment.

Pennsylvania local requirements vary significantly by municipality (67 counties, 2,560+ municipalities). No uniform statewide local permitting system exists. Business owners must contact specific city/county zoning office for exact requirements. State Board of Cosmetology license (health/safety) is separate from local permits.

Mandatory for all employers with employees in Pennsylvania, including LLCs. Sole proprietors without employees are exempt but may elect coverage. Barbers employed by the business count as employees. Enforced under the Pennsylvania Workers' Compensation Act (77 P.S. § 411).

Not legally required by Pennsylvania state law for barbers or cosmetology businesses. However, landlords or leasing agreements may require it. Strongly recommended to protect against third-party injury or property damage claims.

Not legally required by Pennsylvania for barbers or cosmetology businesses. However, highly recommended to cover claims of negligence, improper service, or allergic reactions. No state mandate exists under the State Board of Cosmetology or Department of State.

A $2,000 surety bond is required for all Barber Shop License applicants. The bond ensures compliance with the Barber Law (63 P.S. § 652.2). Required for LLCs operating a barber shop. Source: 49 Pa. Code § 11.142. Not required for individual barber licenses, only for the shop.

Required under Pennsylvania's Financial Responsibility Law for any vehicle owned or regularly used by the business. Personal auto policies do not cover business use. Applies if transporting equipment, products, or clients.

Not legally required by Pennsylvania law, even if selling hair care products. However, recommended if selling physical goods due to potential liability from defective or allergenic products. No mandate from the State Board of Cosmetology or Department of State.

Only required if the barber shop holds a liquor license (e.g., beer/wine license). Most barber shops do not serve alcohol, so this does not typically apply. If applicable, liquor liability insurance is mandated by the PLCB under Title 47 P.S. Liquor Code.

Even if not required, most LLCs obtain an EIN to open a business bank account or hire independent contractors. A sole proprietor without employees may use their SSN, but an LLC typically needs an EIN regardless. Source: IRS Publication 15 (Circular E), Employer's Tax Guide.

LLCs are pass-through entities unless electing corporate taxation. Single-member LLCs report income on Schedule C (Form 1040); multi-member LLCs file Form 1065. Owners pay self-employment tax on net earnings. No federal income tax at entity level unless taxed as a corporation.

Applies to all employers with employees. Barbershops must comply with hazard communication standards for chemicals (e.g., disinfectants, hair dyes), provide PPE, and maintain Safety Data Sheets (SDS). Specific OSHA standards for salons include 29 CFR 1910.1200 (Hazard Communication).

Barber shops are considered 'public accommodations' under Title III of the ADA. Must ensure accessibility for customers with disabilities, including physical access (entrances, restrooms), communication (accessible signage), and policies (serving individuals with service animals). Modifications must be 'readily achievable' for small businesses.

Most barber shops generate small amounts of hazardous waste (e.g., used aerosol cans, chemical containers). Under RCRA, small quantity generators (less than 200 kg/month) have reduced requirements. Must store waste properly and use licensed disposal services. No federal permit required for small quantities.

Applies to all businesses. Prohibits deceptive or misleading advertising (e.g., false claims about services, prices, or results). Requires clear disclosure of material connections (e.g., influencer promotions). Applies to online reviews, social media, and promotional offers. FTC Act Section 5 prohibits unfair or deceptive acts.

All U.S. employers must complete Form I-9 to verify identity and work authorization for each employee. Employers must examine acceptable documents and retain forms for 3 years after hire or 1 year after employment ends. E-Verify is not federally required unless under federal contract.

Applies minimum wage ($7.25/hour federally), overtime (1.5x regular rate after 40 hours/week), and recordkeeping requirements. Some barbers may be misclassified as independent contractors; DOL scrutinizes such arrangements. Tip credits do not apply to barbers under FLSA.

Covers eligible employees (worked 1,250 hours in past 12 months, employed 12 months) for up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small barber shops are exempt due to employee count.

There is no federal licensing requirement for barbers or cosmetologists. Licensing is regulated exclusively at the state level (in Pennsylvania, by the State Board of Cosmetology). Federal agencies such as FDA regulate products used (e.g., dyes, disinfectants), but not practitioner licensing.

FDA regulates safety and labeling of cosmetics under the Federal Food, Drug, and Cosmetic Act. Prohibits adulterated or misbranded products. No pre-market approval, but manufacturers are responsible for safety. Devices (e.g., laser combs) may be regulated under 21 CFR Part 800. Barbers must follow manufacturer instructions to avoid liability.

Pennsylvania requires all individuals practicing barbering or cosmetology to be licensed. Services include hair cutting, shaving, coloring, perming, and other beauty treatments. Unlicensed operation is a violation of 63 P.S. § 11001 et seq.