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City of Philadelphia
 

Tax Types

Events and Due Dates

  • Oct 15, 2016
    Monthly Wage, Amusement, Hotel, Outdoor Advertising, Parking, Valet Parking, Vehicle Rental Taxes Due
  • Oct 25, 2016
    Monthly Use and Occupancy Tax Due
  • Oct 25, 2016
    Monthly Liquor Tax Due
  • Nov 15, 2016
    Monthly Wage, Amusement, Hotel, Outdoor Advertising, Parking, Valet Parking, Vehicle Rental Taxes Due

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Amusement Tax

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.
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Business Income & Receipts Tax (BIRT)

Every individual, partnership, association and corporation engaged in a business, profession or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax Return.
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Hotel Tax

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.
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Liquor

Every retail sale of liquor or malt and brewed beverage which is not subject to the Pennsylvania Sales Use and Hotel Occupancy Tax.
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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.
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Net Profits Tax

The Net Profits Tax is levied on the net profits from the operation of a trade, business, profession, enterprise or other activity conducted by individuals, partnerships, associations or estates and trusts.
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Outdoor Advertising Tax

The Outdoor Advertising Tax applies to the rental or purchase price of space used for outdoor advertising signs on any building, parcel, sign support structure, or newsstand located in Philadelphia.
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Parking Tax

The Parking Tax is levied on the gross receipts from all financial transactions involving the parking or storing of automobiles or other motor vehicles in outdoor or indoor parking lots and garages situated in the City of Philadelphia.
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Sales and Use Tax

The City has a Sales and Use tax in addition to the rate imposed by the Commonwealth.
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Philadelphia Beverage Tax

Starting January 1, 2017, the City of Philadelphia will impose a 1.5 cents per ounce tax on distributors of sweetened beverages (example: regular and diet sodas, teas). The tax is also levied on syrups and concentrates used to make sweetened drinks.
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Tobacco Tax

The Tobacco and Tobacco-related Products Tax will be paid on items sold by retailers and by vending machines.
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Use & Occupancy Tax

The Business Use and Occupancy Tax is a tax on the business, trade or other commercial use and occupancy of real estate located in Philadelphia.
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Valet Parking Tax

Valet Parking Tax is imposed on transactions involving the use of parking valets operators.
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Vehicle Rental Tax

Tax on the rental of a Rental Vehicle in the City of Philadelphia.
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Wage Tax

The City Wage Tax is a tax on salaries, wages, commissions and other compensation paid to an employee who is employed by or renders services to an employer.
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