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Business & self-employment

Outdoor Advertising Tax

Due date
15th
of each month, for the prior month's activity
Tax rate
7%

of the purchase price

IMPORTANT UPDATE: From now on, please complete online returns and payments for this tax on the Philadelphia Tax Center. For help getting started, and answers to common questions, see our online tax center guide. We no long accept payment coupons for this tax. You must now file short monthly returns for this tax moving forward.

Who pays the tax

The Outdoor Advertising Tax applies to the rental or purchase price of space used for outdoor advertising signs on any building, parcel, sign support structure, or newsstand located in Philadelphia.

The renter or purchaser of the advertising space pays tax on the price paid to the outdoor advertising sign company. The outdoor advertising sign company must collect the tax from the renter or purchaser at the time of the transaction. The company then files a tax return and sends the tax to the City.

Important dates

The Outdoor Advertising Tax must be filed and paid on or before the 15th day of each month for the prior month’s activity. You can find exact monthly due dates on the miscellaneous taxes due date schedule.

Tax rates, penalties, & fees

How much is it?

The Outdoor Advertising Tax is imposed at the rate of 7% of the rental or purchase price.


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.

Discounts & exemptions

Are you eligible for a discount?

No discounts are available for the Outdoor Advertising Tax.


Can you be excused from paying the tax?

The following forms of advertising, which fall outside the definition of an “outdoor advertising sign,” are not subject to the Outdoor Advertising Tax:

  • Advertising displayed on a motor vehicle, if the vehicle is currently registered and in working order
  • Advertising displayed on pedestrians
  • Accessory advertising matter displayed on newsstands
  • Information required by law or ordinance to be placed on structures
  • Notices to the public that a property is for sale or rent
  • Signs owned and sponsored by a community, civic or charitable organization
  • Signs identifying a company performing on-site construction
  • On-site public art

How to pay

File and pay online

Starting in 2022, you must file and pay Outdoor Advertising 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 Outdoor Advertising 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.

Tax code

76

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