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Effective May 1, 2012, Council Bill 110758 renames the Business Privilege Tax the "Business Income and Receipts Tax" and the Business Privilege License the "Commercial Activity License". This change will not be reflected on the actual Business Income and Receipts Tax forms until next tax season.
Business Income and Receipts Tax
Tax Type code "24" must be used when remitting your payment
The Business Income and Receipts Tax rate is 1.415 mills on gross receipts and 6.45% on taxable net income
The Revenue Department extends some filing deadlines...click here for details
Application for a Business Income and Receipts Tax Account Number - Online
Application for a Business Income and Receipts Tax Account Number - Paper Copy
Business Income and Receipts Tax Electronic Filing/Payment Regulations
Business Income and Receipts Tax Regulations
Addition to Business Income and Receipts Tax regulations Sec 504
Amendment to Business Income and Receipts Tax regulations Sec 504
Addition to Business Income and Receipts Tax regulations Sec 101
Business Income and Receipts Tax frequently asked questions
Click here to:
Register for this tax online
Print online payment coupon (you must have an active Business Income and Receipts Tax account to print a coupon)
File the 2006 through 2011 Business Income and Receipts Tax-EZ return online
File the 2009 and 2011 Business Income and Receipts Tax long return online
Business Income and Receipts Tax Regulation Pilot Amendment - This regulation is effective beginning Tax Year 2010 and contains two pilot programs initiated to test the feasibility and effectiveness of implementing apportionment methods different from the regularly apportionment method provided under the regulation. The first pilot program implements the use of Single receipts Factor apportionment method for businesses engaged in Research and Development in the Physical, Engineering, and Life Sciences classified in Industry 54171 of NAICS. The second pilot program implements the use of Market-Based Sourcing of service revenue for businessess engaged in Computer Systems Design and Related Services classified in Industry 54151 of NAICS.
Business Income and Receipts Tax Regulation Pilot Amendment Filing Instructions - There are specific BPT filing requirements for Tax Year 2010 for the two industries mandated to file using Single Receipts Factor apportionment and Market-Based Sourcing as stated in the BPT Regulation Pilot Amendment above.
Business Income and Receipts Tax Regulation Pilot Program FAQs - Explanations for the purpose of the pilot program and how those industries were selected.
Commercial Activity License Ordinance - Based on an ordinance passed by City Council and signed by the Mayor in December,
the Commercial Activity License fee was increased from $250.00 [one time payment] to $300.00 [one time payment] effective
January 1, 2009.
Application for an Annual Commercial Activity License (BPL)
Decoupling Bonus Depreciation Tax Alert
100% Depreciation
Business Income and Receipts Tax Returns
2011 Business Income and Receipts Tax returns
2010 Business Income and Receipts Tax returns
2009 Business Income and Receipts Tax returns
2008 Business Income and Receipts Tax returns
2007 Business Income and Receipts Tax returns
2006 Business Income and Receipts Tax returns
2005 Business Income and Receipts Tax returns
2004 Business Income and Receipts Tax returns and instructions
2003 Business Income and Receipts Tax returns and instructions
Actual 2002 Business Income and Receipts Tax returns
2001 Business Income and Receipts Tax-NS returns and instructions
Extensions on returns
Keystone Opportunity Zones (KOZ's) - For qualified business activity within a Philadelphia Keystone Opportunity Zone
2011 Return : 2010 Return (corrected 2/1/11) : 2009 Return : 2008 Return : 2007 Return
Technical Staff Clarifications
Active Presence
Check box entities
Disregarded entity
Individual to corporation
Nexus - leases
Net operating loss provisions
Rental property
2011 Trade Show Vendors Business Income and Receipts Tax Worksheet
Refund Petition (revised 10/26/11)
Waiver of Interest and Penalty - for amounts up to $50,000. For waiver of interest over $15,000 or penalty over $35,000, contact the tax Review Board at 215 686-5216 or download the form from the TRB website at www.phila.gov/trb
All questions or comments concerning these forms should be directed to the
Department of Revenue at (215) 686-6600 or revenue@phila.gov
All questions or comments concerning this website should be directed to
Mrs. Toni Curtis-Ford at (215) 686-6628 or toni.curtis-ford@phila.gov
Thank you for visiting our web site. Copyright (c) 2001-2007, City of Philadelphia