OverviewWho Must File
The City of Philadelphia imposes a Sales and Use tax. This is in addition to the Commonwealth's sales, use and hotel occupancy tax rate which remains at 6 percent. The Philadelphia Sales and Use tax is collected by the Commonwealth of Pennsylvania.
All sales tax licensees that remit Philadelphia Sales and Use tax are required to file their returns and remit the Sales and Use tax online with the Commonwealth through their e-TIDES
about remitting the sales tax and what goods and services are taxable.