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Hotel Tax - Tax Code 23

Click here to print payment coupon

This tax is imposed on the rental of a hotel room to accommodate paying guests.  The term "Hotel" includes an apartment, hotel, motel, inn, guest house, bed and breadfast 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.

The tax is imposed at the rate of 7% of the amount paid by each patron for the occupancy of a room with sleeping accommodations in a hotel, motel, inn, guest house or bed and breakfast.
The occupant of any room or rooms is liable for payment of this tax.  The tax is collected from the occupant by the hotel operator, acting as an agent for the City of Philadelphia.

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 was collected in January, the return and payment are due February 15.

The Department of Revenue issues a "Monthly Hotel Tax Coupon Book" to simply tax payment.  For further information on the Hotel Tax call (215) 686-6600.

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

Thank you for visiting our web site.   Copyright (c) 2001-2007, City of Philadelphia