All services a Active Duty Tax Credit Requirements for the Active Duty Tax Credit, which is offered to members of the armed services who are called to active duty outside PA. Amusement Tax Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia. b Business Income & Receipts Tax (BIRT) Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity. Business tax regulations Official regulations, including related amendments and rulings, for business taxes collected by the City of Philadelphia. Business taxes Tax types and requirements for businesses that are located or operate in Philadelphia. c City taxes, e-filing Vendors that allow you to e-file your City taxes. City taxes, how to file and pay Methods and instructions for filing returns and making payments on City taxes. Collection agencies Describes when the City uses collection agencies to help collect delinquent taxes, and provides links to the agencies the City uses. Community Development Corporation (CDC) Tax Credit Details on the CDC Tax Credit, for businesses that support economic development in distressed parts of the city. d Distressed Business Tax Credit The Distressed Business Tax Credit is for businesses that lost 10% or more of their net income because of a public works project. e Earned Income Tax Credit (EITC) resources Information for workers, community groups, and employers about the federal Earned Income Tax Credit (EITC). The EITC is not a City program. Earnings Tax (employees) Tax filing and payment details for people who work in Philadelphia but don't have City Wage Tax withheld from their paycheck. Electronic funds transfer (EFT) Description and enrollment details of the electronic funds transfer (EFT) program, which lets you pay City taxes from a bank account.