Use and Occupancy Tax filings and payments are generally due on or before the 25th of each month. When the 25th falls on a weekend or holiday, the due date may be pushed back.
Each year, the Department of Revenue publishes a schedule of the specific due dates for the Use and Occupancy Tax.
| Name | Description | Released | Format |
|---|---|---|---|
| Proposed changes to Philadelphia tax structure PDF | A flyer explaining the various proposed changes to City taxes starting in FY26. | April 11, 2025 | |
| 2025 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2025 Use and Occupancy Tax filings and payments. | December 31, 2024 | |
| 2024 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2024 Use and Occupancy Tax filings and payments. | December 11, 2023 | |
| 2023 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2023 Use and Occupancy Tax filings and payments. | April 25, 2023 | |
| 2022 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2022 Use and Occupancy Tax filings and payments. | October 8, 2021 | |
| 2021 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2021 Use and Occupancy Tax filings and payments. | October 21, 2020 | |
| 2020 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2020 Use and Occupancy Tax filings and payments. | July 30, 2019 | |
| 2019 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2019 Use and Occupancy Tax filings and payments. | November 5, 2018 | |
| 2018 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2018 Use and Occupancy Tax filings and payments | December 4, 2017 | |
| 2017 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2017 Use and Occupancy Tax filings and payments. | November 30, 2016 | |
| 2016 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2016 Use and Occupancy Tax filings and payments. | January 1, 2016 | |
| 2015 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2015 Use and Occupancy Tax filings and payments. | February 14, 2017 | |
| 2014 Use and Occupancy (U&O) Tax due dates PDF | Exact due dates for 2014 Use and Occupancy Tax filings and payments. | February 14, 2017 |