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the first one is bill number 1 105 for 88 which is known as the cannibal as I said any business which qualifies as a new business will not pay bpt for the first two years in business starting from 2012 and all fees for that business there are so many different vice you know different fees in the city of Philadelphia for various businesses but the main one is the business privilege license fee which is a $300 license will be waived for the same businesses so that is by itself no BP t license and no bpt tax for the first two years of course the license if you don't pay it once you don't pay that all so that is important this said okay what qualifies a new business as a new business for this purpose so this one tells you about it and your business is a business that hasn't been subject to the business privilege tax at any time during the five tax year prior to the starting of a business in the city of Philadelphia has filed with the Department of Revenue a new business waiver application

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