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City of Philadelphia

Mechanical Amusement Tax


Any machine or device for amusement or entertainment which is operated by the insertion of a coin or token representing such coin, but excluding any machine or device which is operated by a sound production licensee.

Every person who uses or permits the use for profit of any mechanical amusement device shall pay an annual tax in the amount of one hundred dollars ($100) for each mechanical amusement device, on or before the December 31st for the following year's devices.

Who Must File

Every person who uses, or permits the use for profit, or any mechanical amusement device shall, before using or permitting the machine or device to be used, register the mechanical amusement device with Revenue by filing the tax return.

Each mechanical amusement device shall be listed on the return with its serial number. When the return is received and the tax is paid, Revenue will issue a tax stamp to affix to the device for the year for which the tax has been paid.



Tax Type Code

$100 per device per year

Mail Return to 
Philadelphia Dept. of Revenue 
Municipal Services Building 
Public Service Concourse  
Philadelphia, PA 19102