Complete guide to permits and licenses required to start a tattoo / piercing in Philadelphia, PA. Fees, renewal cycles, and agency contacts.
Required for all LLCs. Annual Decennial Report also required every 10 years ($70 fee).
Individual tattoo artists must register. Requires completion of bloodborne pathogens training and submission of photo ID, training certificate, and criminal history check.
Required for any premises where tattooing is performed. Must comply with plan review, inspections, and standards under 28 Pa. Code Chapter 27. Requires proof all artists are registered.
Individual piercers must register. Requires bloodborne pathogens training, photo ID, training certificate, and criminal history. Piercing of genitalia requires additional consent protocols.
Required for premises performing body piercing. Subject to plan review, inspections per 28 Pa. Code Chapter 27. All piercers must be registered.
Required if using any name other than exact LLC name. Published in two county newspapers. No renewal required unless name changes.
Tattoo/piercing services are generally exempt from sales tax, but supplies sold to customers are taxable. Register via myPATH portal.
Tattooing and body‑piercing services are classified as taxable personal services under PA Sales Tax Regulation 61.1.1. Registration is completed via the PA‑100 Business Tax Registration form or online through the PA e‑Tax system.
PA‑100 is the general business tax registration that establishes a Pennsylvania Tax Identification Number (PTIN) for state income tax, sales tax, and employer withholding purposes.
Even if the LLC is a single‑member disregarded entity, any employees trigger this requirement.
UC tax is based on the employer’s experience rating; new employers start at the standard rate.
If the LLC elects corporate taxation, the corporate net income tax (PA‑112) applies instead.
Electing corporate status also requires filing the PA‑100 registration and may affect other tax obligations.
Philadelphia imposes the Business Income & Receipts Tax (BIRT) on gross receipts from services, including tattooing and piercing.
Pittsburgh’s Business & Occupation Tax applies to all gross receipts, including tattoo and piercing services.
Tattoo and piercing services are not covered by Pennsylvania’s Gross Receipts Tax.
Specific to tattoo/piercing; requires plan review, inspections, and artist certification
Tattoo/piercing classified as personal service; verify via Zoning Code §14-102
Philadelphia Building Code 2022 (IBC 2018 w/amendments)
Zoning Code Chapter 12-200; electrical signs require separate review
Required for Certificate of Occupancy; Philadelphia Fire Code (IFC 2018)
Verifies zoning, building, fire compliance
Administered under Philadelphia Code §A-800
Requires plan review, artist registration per Regulation 42
Pittsburgh Zoning Code Chapter 911
Zoning Code §921.04
Check specific municipality; Philadelphia requires Commercial Activity License
Typically prohibited for tattoo/piercing due to health/safety; limited to low-impact uses
The FDA regulates tattoo inks and the equipment used, including needles, to ensure safety and prevent the spread of infections. Compliance involves using approved inks and adhering to proper sterilization procedures, and there are no associated fees for initial compliance.
Yes, as a public accommodation, your shop must comply with ADA Title III, ensuring accessibility for individuals with disabilities. This may involve physical modifications to your space, and potential fees range from $0 to $20,000 depending on the extent of required changes.
As an LLC, you'll need to file federal income taxes, potentially self-employment taxes, and may need to register with the IRS for tax purposes. Fees vary depending on your specific tax situation and filings, and are managed by the IRS.
The OSHA General Duty Clause requires you to provide a safe working environment for your employees, which includes training on bloodborne pathogens, proper handling of equipment, and maintaining a clean workspace. Compliance may involve fees ranging from $500 to $2000.
Yes, the FTC has guidelines on advertising and consumer protection, requiring truthful and non-deceptive marketing practices. You must avoid making false claims about your services and clearly disclose any potential risks associated with tattooing or piercing.
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