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
File and pay online
Starting in 2022, you must file and pay Mechanical Amusement Tax ONLY electronically on the Philadelphia Tax Center. Use the “Payments” panel on the Philadelphia Tax Center’s homepage to pay your Hotel Tax. We no longer accept coupons or mailed checks.
You must now file short monthly returns for this tax moving forward.
You can pay this tax online without creating a username and password. Nevertheless, you must be logged in to file your Mechanical Amusement Tax return. If you haven’t done so already, you must create a username and password to file this tax on the Philadelphia Tax Center.
You can choose to pay and file your return later or complete both at the same time while logged in.