Renting out a residence for less than 31 nights in a row?
Jul 28, 2015
You are responsible for collecting the Philadelphia Hotel Tax, if your booking agent doesn’t do that for you and/or you are not using a booking agent. You can register, file and pay the Hotel Tax at https://secure.phila.gov/Revenue/HotelTax/. You will also need to report and pay taxes on your rental income. For most individuals renting out your principal residence, report this on the School Income Tax return.
Online Real Estate Tax Lien Auction Completed!
Jul 09, 2015
The Revenue Department's on-line Tax Lien auction was completed on June 29, 2015. Please use the link below to view the properties whose liens were sold.
Clerical Support Fax Number is back up!
Jun 30, 2015
The correct fax number for the submission of Change Forms, Payroll Service Notices, Non-filer information and Philadelphia Tax Account Number applications is 215 686-6635.[-]
Online Real Estate Tax Lien Auction
Jun 26, 2015
The Revenue Department is conducting an online auction ("sale") of a part of the City's Real Estate tax liens. The sale is being hosted by the Department's vendor, SRI, Inc., on its site at www.zeusauction.com
, and will end on June 29, 2015. Registered auction participants who wish to receive an Excel version of the lien list, can request it by contacting email@example.com
Tax Rate Change Alert
Jun 22, 2015
There will be tax rate changes effective July 1, 2015.
How To Read Your New Water Bill
May 04, 2015
Changes to Business Income and Receipts Tax
Mar 16, 2015
Starting with Tax Year 2014, businesses in Philadelphia will receive a tax break on their Business Income and Receipts Tax (BIRT). Every individual, partnership,association and corporation engaged in a business in a business is required to file an annual BIRT return, whether they made a profit or not.[-]
The new tax break exempts the first $50,000 earned by a business and the net income associated with it. The exemption amount increases to $75,000 for tax year 2015; and $100,000 for Tax Year 2016 and thereafter. The "gross receipts", or the amount of money a business has made in a year, is taxed at a rate of $1.415 per $1,000. The "net income" is taxed at a rate of 6.43% and will be reduced gradually until it reaches 6% in tax year 2023.
Use and Occupancy Tax
Jan 23, 2015
The Use & Occupancy Tax Due Date Extended Until January 30, 2015[-]
Mandatory Electronic Filing and Payment for Use and Occupancy Tax
Jan 20, 2015
Effective January 1, 2015, the City of Philadelphia requires all Use and Occupancy Tax returns, both current and past due, to be filed and paid electronically. To file and pay on-line go to https://ework.phila.gov/revenue/
. Payment can also be initiated using our Electronic Funds Transfer
Free Tax Preparation Resources
Jan 20, 2015
The City of Philadelphia Department of Revenue has partnered with Campaign for Working Families (www.cwfphilly.org), in collaboration with the Mayor’s Office of Community Empowerment and Opportunity (CEO), to increase the availability of free tax preparation services in Philadelphia.
If you are an organization offering free tax preparation services, please contact Matthew.Fisher@phila.gov to have your site information added to our resource list.Free Tax Preparation Resource List
Refuse Collection Fee
Jan 13, 2015
Refuse Collection Fee Exemption Form
The Refuse Collection Fee for the 2015 calendar year is three hundred dollars ($300.00). This fee is assessed on all eligible commercial, multi-unit residential or mixed-use properties and is applied towards the collection of rubbish and recycling materials. Owners of these premises may elect to receive city collection for the annual fee or choose to obtain collection service from a private hauler. Property owners may also qualify for an exemption.
For additional information you can contact the Department of Revenue, Refuse Collection Unit at 215-686-5090 or via e-mail at firstname.lastname@example.org. For on-line payment options, visit https://secure.phila.gov/PaymentCenter/AccountLookup/.
ReveNews Quarterly Newsletter
Jan 06, 2015
Business Income and Receipts Tax Credit for Contributions to a Community Development Corporation
Nov 10, 2014
Philadelphia Code § 19-2604(6) allows a business to receive a tax credit against their Business Income and Receipts Tax (BIRT) liability for a contribution to a Qualifying Organization. Currently the program has four (4) available openings for businesses seeking to partner with and contribute $85,000 per year for ten (10) years to a Qualifying Community Development Corporation. The Department is accepting applications from businesses starting January 13, 2015 @ 9 am on a “first come first served” basis. If there are more applicants than the four (4) available openings, the applicable law and regulations will be used to make the selection. Successful applicants will be required to execute a Contribution Agreement with the City of Philadelphia Department of Revenue.
Original Applications can be found on our website www.phila.gov/revenue under the “Tax Professional Info” link.
Note: There are 4 available slots for Qualifying Community Development Corporations only. The Nonprofit Intermediary slots and Nonprofit Organizations Engaged in Developing and Implementing Healthy Food Initiatives slots are not available at this time.
Save money on your Real Estate Taxes! Homestead Exemption deadline is December 1. Apply now!
Nov 07, 2014
Oct 31, 2014
If your check is returned unpaid for insufficient or uncollected funds, (1) you authorize eCollect, LLC to make a one-time electronic funds transfer from your account to collect a fee of $20; and (2) eCollect, LLC may re-present your check electronically to your depository institution for payment. [-]
Oct 10, 2014
Credit for Contributions to a Community Development Corporation and Nonprofit Intermediary
Mar 21, 2014
2013 W2 Submission Instructions
Feb 27, 2014
Starting with 2013 files, the W2’s must be submitted electronically via our secure FTP site. The link to the secure FTP is: https://ework.phila.gov/revenue/
The City will no longer accept CDs and other electronic media through the mail.
Assistance Programs Requirements
Jan 24, 2014
The Department of Revenue understand that circumstances can prevent residents from being able to pay their Real Estate and/or Water bills. Help is available through a variety of assistance programs for senior citizens, rental tenants, low-income households, owner-occupied residences and others.[-]
Longtime Owner Occupants Program (LOOP)
Jan 16, 2014
Homeowners with substantial changes in their property assessment may qualify for a discount of their Real Estate Tax bill with the Longtime Owner Occupants Program (LOOP). There are income and other requirements to participate in the program. Apply on-line at www.phila.gov/LOOP
by February 17, 2014 for this discount.
Tax Rate Changes
Jan 07, 2014
Effective January 1, 2014 the monthly interest rate is .416% and the penalty rate 1.25% for all taxes except Liquor and Real Estate.
The following tax rate changes became effective as of January 1, 2014:
Business Income & Receipts decreased to 6.43%
Net Profits decreases to 3.92% (resident); 3.4915 % (non-resident)
Real Estate decreased to .6018% (City) + .7382 (School) = 1.34%
School Income decreases to 3.92%
The following tax rate changes will become effective as of July 1, 2014:
Earnings decreases to 3.92% (resident); 3.4915 % (non-resident)
Wage decreases to 3.92% (resident); 3.4915 % (non-resident)
Realty Transfer Tax
Dec 30, 2013
Employee Wage Refund Petitions
Dec 26, 2013
Senior Citizen Tax Freeze
Dec 26, 2013
The Senior Tax Freeze Application filing deadline has been extended to January 31, 2014.[-]
Owner-Occupied Real Estate Payment Agreement
Oct 22, 2013
The Owner-Occupied Real Estate Payment Agreement allows homeowners to make monthly payment on their past due Real Estate taxes. Monthly payments are calculated using a four-tier system based on household income and family size.Owner-Occupied Real Estate Payment Agreement Application Packet
Using a family of four as an example:
Tier 1: Monthly income is $4,622 and up.
Tier 2: Monthly income is $3,301 - $4,621. These households must pay 10% of their monthly household income. They are entitled to a waiver of 100% of the penalties that have accrued.
Tier 3: Monthly income is $1,981 - $3,300. These must pay 8% of their monthly household income. They are entitled to a waiver of 50% of the interest and 100% of the penalties that have accrued.
Tier 4: Monthly income is $0 - $1,980. These households must pay 5% of their monthly income but no less than $25 per month. They are entitled to a waiver of 100% of the interest and 100% of the penalties that have accrued.
Real Estate Tax Deferral Program
Oct 16, 2013
The deadline for this program has been extended to February 17, 2014.
Real Estate Tax Deferral Program
Real Estate Tax Deferral Program Application
Use our Tax Deferral Calculator to see if you qualify.
Under the Real Estate Tax Deferral program, applicants can postpone payment of the tax increase that is above 15% of the tax due for any given year. Payment on the excess amount can be deferred until transfer or sale of the property. A minimum annual interest rate of 2% will apply to the deferred amount.
Eligibility is based on a four-tier system based on annual household income.
Tier 1: Annual household income is $55,441 or greater. Real estate tax must be more than 25% of income.
Example: A taxpayer income is $60,000. To be eligible for the program
their Real Estate Tax liability must be $15,001 or higher. ($60,000 x 255
Tier 2: Annual household income is $39, 601 - $55,440. Real estate tax must be more than 12% of income.
Tier 3: Annual household income is $23,761 - $39,600. Real estate tax must be more than 8% of income.
Tier 4: Annual household income is $23,760 or less. Real estate tax must be more than 5% of income.
Applicants must use the property as their primary residence. In addition, all Real Estate Taxes on the property must be current or under a payment agreement. Deadline to apply is January 31, 2014. Applicants will be notified by mail within 30 days of the Department of Revenue receiving a completed application.
Real Estate Tax Receivership
Sep 10, 2013
The Real Estate Tax Receivership Program is an enforcement tool that gives a Court-appointed Receiver the authority to collect rents from a property and manage a tax-delinquent building until the debt is repaid. The delinquent owner will be deprived of any income from the property until the delinquency is resolved. Debtors will be notified by mail of the pending court action.
The City will file a petition with the Court of Common Pleas for the appointment of a Receiver. Once appointed, the Receiver will meet with tenants and building employees, collect rents, make necessary repairs, and pay expenses for the building, including current and back taxes. The Receiver, who is under contract with the City, is paid a management fee out of the rents collected from the building. All back taxes and the Receiver’s management fee must be paid before the management of the building can be returned to the original owner.
New Use and Occupancy Returns Being Sent Out
Jul 02, 2013
All property owners who pay Use and Occupancy (U&O) Tax will receive new tax returns. The return and payment are still due on July 25th for monthly filers. Effective July 1, U&O has a tax rate of 1.13% applied to the Actual Value Initiative property assessments. There is an exemption of $2,000 off of the maximum tax amount reflected on the new tax return being sent out. [-]
Hotel Room Rental Tax Increase
May 13, 2013
The Hotel Tax Rate has been increased to 8.5%. The old rate was 8.2%. A new 6 month “Monthly Hotel Room Rental Tax” coupon book is being mailed along with notices of the increase to all current hotel room taxpayers. The new coupon book is to be used for months July through December. The payment for July at the new rate is due 8/15/2013.
Newsstands Subject to Outdoor Advertising Tax Starting July 1, 2013
Feb 13, 2013
Newsstands that choose to display advertisements must register for, file and remit Outdoor Advertising Tax starting July 1, 2013. [-]