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Outdoor Advertising Tax

Overview

The Outdoor Advertising Tax is an excise tax on the purchase, rental or licensing of space on any building, parcel and sign support structure located within the City of Philadelphia for the purpose of installing, placing or maintaining an Outdoor Advertising Sign.

The tax is applied to the purchase price paid to the Outdoor Advertising Sign Company by the renter or purchaser of the advertising space. The Outdoor Advertising Sign Company must collect the tax from the renter or purchaser of the space at the time the space is purchased or rented.

Outdoor advertising companies and newsstands are also subject to specific licensing and permitting as required by the Department of Licenses and Inspections.

The tax return and payment is to be remitted to the City of Philadelphia - Department of Revenue on or before the fifteenth (15th) day of each month for the preceding month's activity. The tax is considered a trust fund for the City of Philadelphia and any failure to collect or remit the tax will subject the Outdoor Advertising Company to the tax, interest and penalties as provided under the Philadelphia Code.

Who Must File

  • Outdoor Advertising Companies
  • Newsstands that advertise on the side of their structure

Records must be maintained (which shall be made available to the Department of Revenue upon its request) that include the number of advertising transactions on a daily or weekly basis, the rates charged for each transaction and the total consideration received for each transaction for the month for which each return is made.

Overview

Tax Type Code
76

Rate
7% of the purchase price

Mail Payments with Coupons to
Philadelphia Dept. of Revenue
PO Box 806
Philadelphia, PA 19105-0806