of gross receipts
Who pays the tax
Every person who pays to park or store a motor vehicle in or on a parking facility in Philadelphia must pay the Parking Tax.
Parking lot customers pay the tax directly to the parking facility. The person operating or conducting the parking facility is responsible for issuing the claim check, collecting the tax, and paying it to the City.
The Parking 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 Parking Tax is imposed on the gross receipts from all financial transactions involving the parking or storing of motor vehicles in outdoor or indoor parking lots and garages in the City.
Effective July 1, 2021, the rate is 22.50% of gross receipts.
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 are available for the Parking Tax.
Can you be excused from paying the tax?
If you operate a parking lot or garage for a building with residents who do not pay an additional fee for parking, then no parking tax will be due. However, if any additional fee is charged for parking, then parking tax is due on that amount.
How to pay
File and pay online
Starting in 2022, you must file and pay Parking 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 Parking 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.