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Amusement Tax - Tax Code 06

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.  The current tax rate is 5% of the admission charge.

The operator/provider of any amusement or the promoter of any show located in Philadelphia is responsible for collecting and remitting the tax.

The report and payment of the tax are due on the fifteenth day of the month following the month in which the tax was collected: i.e., if the tax is collected in January, the return and payment are due February 15.

Holders of temporary amusement permits (issued by the Department of licenses & Inspections for one or more days are also responsible for collecting and remitting the tax.  A report of tax collected must be filed and the tax paid within five (5) days after the event is held.

The Department of Revenue issues a "Monthly Amusement Tax Coupon Book" to simplify tax payments.

Exemption Amusement Tax Application

Click here to print payment coupon

Period Codes & Due Dates 
   2009 : 2008 : 2007: 2006 : 2005 : 2004 : 2003 : 2002

All questions or comments concerning these forms should be directed to the
Departmet of Revenue at (215) 686-6600 or revenue@phila.gov

All questions or comments concerning this website should be directed to
Mrs. Toni Curtis-Ford at (215) 686-6628 or toni.curtis-ford@phila.gov

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