City of Philadelphia

https://
The https:// in the address bar means your information is encrypted and can not be accessed by anyone else
.gov
Only government entities in the U.S. can end in .gov
Due to extremely hot weather, the City is implementing a Heat Health Emergency. Several City services have been activated to ensure our residents stay safe. For help, call the heatline at (215) 765-9040.
In effect: noon on Monday, Aug. 08 to 8:00 p.m. on Tuesday, Aug. 09
COVID-19: Learn how to stay safe, get vaccinated, and find testing. Visit phila.gov/covid.

Payments, assistance & taxes

Business taxes

Tax types and requirements for businesses that are located or operate in Philadelphia.

Amusement Tax

Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia.

Development Impact Tax

Tax requirements for new construction or improvements of residential buildings in Philadelphia.

Business Income & Receipts Tax (BIRT)

Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity.

Hotel Tax

Details about what the Hotel Tax is, who needs to pay it, and in what circumstances.

Liquor Tax

Tax requirements that apply to the sale of liquor, wine, or malt and brewed beverages in Philadelphia.

Mechanical Amusement Tax

Tax information for owners or operators of for-profit amusement or entertainment devices.

Net Profits Tax

Tax requirements imposed on net profits from the operation of a trade, business, profession, enterprise, or other activity.

Outdoor Advertising Tax

Tax requirements that apply to the rental or purchase price of space used for outdoor advertising signs.

Parking Tax

Details about what the Parking Tax is, who needs to pay it, and when.

Philadelphia Beverage Tax (PBT)

Details about what the Philadelphia Beverage Tax is, who needs to pay it, and when. Official tax regulations are provided.

Sales, Use, & Hotel Occupancy Tax

Tax requirements that apply to taxable goods and services by retailers and service providers.

Tobacco and Tobacco-Related Products Tax

Tax requirements that apply to tobacco and tobacco-related products sold by retailers, including items sold through vending machines.

Use & Occupancy Tax

Tax requirements for owners or landlords whose property is used for business purposes in Philadelphia.

Valet Parking Tax

Information about taxes applied to the use of valet parking services in Philadelphia.

Vehicle Rental Tax

Details about what the Vehicle Rental Tax is, who needs to pay it, and when.

Wage Tax (employers)

Instructions for taxes that apply to payments a person receives from an employer in return for work or services.

Top