Due to extremely cold conditions, the City is implementing special measures to keep people who are homeless safe. If you see someone who needs shelter, call (215) 232-1984.
In effect: 3:00 p.m. on Friday, Jan. 14 until further notice

COVID-19 vaccine

The vaccine is now available for everyone 5 and older! Get your children vaccinated today. Find a City-run vaccine clinic or partner vaccine clinic to protect yourself and your loved ones. If you have questions about vaccination, call (215) 685-5488.

Business & self-employment

Mechanical Amusement Tax

Due date
for each year the device is in operation
Tax rate


per device per year

Who pays the tax

The Mechanical Amusement Tax applies to any machine or device that is:

  • Used for amusement or entertainment;
  • Operated by the insertion of a coin or a token; and
  • Used, or permitted to be used, for profit.

Important dates

Owners or operators of amusement devices must file a Certification of Ownership when first putting their device(s) into use. The Certification and the Mechanical Amusement Tax return are combined into one form.

After you register a device and pay the first year’s worth of taxes, you will need to file and pay the tax on or before December 31st for each year the device is in operation.

Tax rates, penalties, & fees

How much is it?

The Mechanical Amusement Tax is $100 per device per year.

What happens if you don't pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.

For more information about rates, see our Interest, penalties, and fees page.

In addition, your Commercial Activity License or permit could be suspended or revoked.

Discounts & exemptions

Are you eligible for a discount?

No discounts or reductions are available for the Mechanical Amusement Tax.

Can you be excused from paying the tax?

No exemptions apply.

How to pay

Download and fill out the tax return form.

The Certification of Ownership and the Mechanical Amusement Tax return are combined into one form. The form includes space for listing multiple devices.

Mail the completed form and payment to:
Philadelphia Dept. of Revenue
Municipal Services Building / Public Service Concourse
Philadelphia, PA 19102
Work Phone:

Tax code


Related content