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Hotel Tax

Overview

Businesses operating as a Hotel must charge the Hotel Tax on the price of the room paid by the guest.  

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

The Hotel Tax is filed and paid monthly for the prior month's activity.  The Department of Revenue issues a "Monthly Hotel Tax Coupon Book" to simplify tax payment. Coupons can also be printed from Revenue's website.

Who Must File

The hotel operator must file and remit the tax.  It is the hotel's responsibility to collect the tax from the guests paying for the room. 

Overview

Tax Type Code
23

Rate
8.5%

Mail Payments To
Philadelphia Dept. of Revenue 
PO Box 53180 
Philadelphia, PA 19105‐53180