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Tax Types, Rates & Codes

        Tax Type                                            Rate                                                      Code

Amusement	5% of the admission charge	06
Business Privilege	1.415 mills on gross receipts and 6.45% on taxable net income	24
Earnings	Effective 1/1/09 (check back in June for possible rate decrease)      3.93% (Resident) - 3.50% (Non-Resident) -------------------------------------------------------------------------- 7/1/08 - 12/31/08 3.98% (Resident) - 3.5392% (Non-Resident) on gross wages	02
Hotel	Effective 1/1/09 the rate will be 8.2% -------------------------------------------------------------------------- 7% on amount received for rental of rooms	23
Liquor	10.00% on every retail sale of liquor or malt and brewed beverage which is not subject to the Pennsylvania Sales Use and Hotel Occupancy Tax	28
Mechanical Amusement Device	Annual tax of $100 per device	09
Net Profits	4.219% (Resident) - 3.7242% (Non-Resident)	03
Outdoor Advertising	7% of the purchase price
Parking	20.00% of gross receipts	08
Real Estate	3.305% (CITY) - 4.959% (SCHOOL) - 8.264% (TOTAL)	60
School Income	3.98% on unearned income	29
Use & Occupancy (U&O)	$4.62 per annum per $100 of assessed value	84
Vehicle Rental	2.00% on amount received for renting a vehicle	14
Wage	Effective 1/1/09 3.93% (Resident) - 3.50% (Non-Resident)     (check back in June for possible rate decrease) -------------------------------------------------------------------------- 7/1/08 - 12/31/08 3.98% (Resident) - 3.5392% (Non-Resident) on gross wage)	01

           
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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