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City of Philadelphia

Tax Types

Events and Due Dates

  • Aug 25, 2016
    Monthly Use and Occupancy Tax Due
  • Aug 25, 2016
    Monthly Liquor Tax Due
  • Aug 27, 2016
    Community Outreach
  • Aug 27, 2016
    Community Outreach

Amusement Tax

This tax is imposed on the admission fee charged for attending any amusement in Philadelphia. Included are concerts, movies, athletic contests, night clubs and convention shows for which admission is charged.

Parking Tax

The Parking Tax is levied on the gross receipts from all financial transactions involving the parking or storing of automobiles or other motor vehicles in outdoor or indoor parking lots and garages situated in the City of Philadelphia.

Business Income & Receipts Tax (BIRT)

Every individual, partnership, association and corporation engaged in a business, profession or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax Return.

Sales and Use Tax

The City has a Sales and Use tax in addition to the rate imposed by the Commonwealth.

Hotel Tax

Apartment, hotel, motel, inn, guest house, bed and breakfast or other building located within the City which is available to rent for overnight lodging or use of facility space to persons seeking temporary accommodations.

Tobacco and Tobacco-related Products Tax

The Tobacco and Tobacco-related Products Tax will be paid on items sold by retailers and by vending machines.

Liquor Tax

Every retail sale of liquor or malt and brewed beverage which is not subject to the Pennsylvania Sales Use and Hotel Occupancy Tax.

Use & Occupancy Tax

The Business Use and Occupancy Tax is a tax on the business, trade or other commercial use and occupancy of real estate located in Philadelphia.

Mechanical Amusement Tax

Any machine or device for amusement or entertainment which is operated by the insertion of a coin or token representing such coin, but excluding any machine or device which is operated by a sound production licensee.

Valet Parking Tax

Valet Parking Tax is imposed on transactions involving the use of parking valets operators.

Net Profits Tax

The Net Profits Tax is levied on the net profits from the operation of a trade, business, profession, enterprise or other activity conducted by individuals, partnerships, associations or estates and trusts.

Vehicle Rental Tax

Tax on the rental of a Rental Vehicle in the City of Philadelphia.

Outdoor Advertising Tax

Excise tax on the purchase, rental or licensing of space on any building, parcel and Sign Support Structure located within the City of Philadelphia for the purpose of installing, placing or maintaining an Outdoor Advertising Sign.

Wage Tax

The City Wage Tax is a tax on salaries, wages, commissions and other compensation paid to an employee who is employed by or renders services to an employer.

Sweetened Beverage Tax

Starting January 1, 2017, the City of Philadelphia will impose a 1.5 cents per ounce tax on distributors of sweetened beverages (example: regular and diet sodas, teas). The tax is also levied on syrups and concentrates used to make sweetened drinks.