Legal documentation of City tax regulations, including amendments, technical rulings, and clarifications.
General City tax regulations
These regulations describe the rates, requirements, taxpayer types, legal definitions, and applicable exclusions for each specific tax. They guide tax payments, collections, and enforcement across the City.
Business tax regulations
These regulations govern the collection and enforcement of City business taxes.
Income tax regulations
These regulations refer to the Earnings Tax, Net Profits Tax, and Wage Tax collectively as “income taxes.” School Income Taxes are also included here, since they relate to interest, dividends, and other forms of unearned income.
These documents guide income tax collection and enforcement in Philadelphia.
Property tax regulations
These regulations guide the collection and enforcement of property taxes in Philadelphia.
Statements of tax policy
Interpretation and policy positions on tax topics that are not specifically addressed in the Philadelphia Code and official regulations.
Annual accounts write-off panels
For accounting purposes, the City reviews old debts every year and, when appropriate, removes them from financial statements. Once written off, the debts are no longer considered receivables for accounting purposes. This is an annual public meeting.
Historical tax rates
This document includes a summary schedule of City of Philadelphia tax rates since 1952.