Sales, Use & Hotel Occupancy Tax License — Pennsylvania (DOR)
Pennsylvania restaurants must obtain a Sales, Use & Hotel Occupancy Tax License from the Department of Revenue via myPATH.
What it is. The PA Sales, Use & Hotel Occupancy Tax License to collect and remit sales tax.
Who issues it. Pennsylvania Department of Revenue (State layer).
When you need it. Before selling taxable meals.
How to apply. Complete the PA Online Business Tax Registration on myPATH (mypath.pa.gov).
Fees. Free — see source (⟢ VERIFY).
Renewal. Licenses renew no less than every 5 years.
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- PA Department of Revenue, Sales, Use & Hotel Occupancy Tax — https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.