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.
There may be specific permitting and licensing required by the Department of Licenses and Inspections.
The Amusement Tax is filed and paid monthly for the prior month's activity. The Department of Revenue issues a "Monthly Amusement Tax Coupon Book" to simplify tax payment. Coupons can also be printed from Revenue's website.
Who Must File
The operator/provider of any amusement or the promoter of any show located in Philadelphia is responsible for collecting and remitting the tax.
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.
Exclusions from Amusement Tax
Certain Institutions, Societies, or Organizations may apply to be excluded from having to file and pay the Amusement tax. In general the exemption is for nonprofits where all proceeds of the event solely benefit the nonprofit. The organization must apply for the exemption. In no event shall any exemption be allowed unless the producer shall comply with the provisions of the Code and the rules and regulations of the Department with respect to the application for and approval of exemptions.
- Religious Institutions. This embraces churches, synagogues, chapels, convents and certain religious orders.
- Educational. This term connotes the teaching or imparting of knowledge. It must offer instruction of a general nature in its particular field to its students. However, clubs or societies organized within a school for social or athletic purposes are not exempt.
- Charitable. It must meet two tests: (1) its services must be rendered free of charge, or at least so nearly free of charge as to make the charges nominal; (2) those to whom it renders services, must be legitimate objects of charity.
- Societies for the Prevention of Cruelty to Children or Animals.
- Societies or Organizations Conducted for the Sole Purpose of Maintaining Symphony Orchestras, Opera Performances and Artistic Presentations. These societies or organizations must receive substantial support from voluntary contributions apart from the funds derived from entertainments.
- Societies or Organizations Conducted and Maintained for the Purpose of Improving any Municipal Corporation. The society or organization must show that its purpose is for the betterment of the municipal corporation itself.
- Societies or Organizations Conducted and Maintained for the Purpose of Maintaining a Cooperative or Community Center, Moving Picture Theatre, or Swimming Pool. The society or organization must show that the center, moving picture or swimming pool is open to all residents of the particular community in which the facility is located.
- Organizations or Persons in the Military or Naval Forces of the United States. This includes:
- National Guard Organizations
- Reserve Officers Associations
- Posts of War Veterans or Auxiliary Units thereof, provided such units or posts are organized in the Commonwealth of Pennsylvania.
- Organizations or Societies Conducted and Maintained for the Purpose of Benefiting Members, Dependents of, or Heirs of Members of Police, or Paid or Volunteer Fire Departments. The Department of which they are members of must have received final recognition as such by the political subdivision of the Commonwealth.