Before you start
- You can pay as a guest without a username and password by selecting an option under the “Payments” panel on the homepage.
- To file this tax, you must create a Philadelphia Tax Center username and password and request your verification letter if using the Tax Center for the first time. You must be logged in to file this tax electronically.
IMPORTANT UPDATE: From now on, please complete online returns and payments for this tax on the Philadelphia Tax Center. We no long accept payment coupons for this tax. Starting in 2022, you must now file short monthly returns for this tax moving forward.
You must pay the Use and Occupancy Tax online through the Philadelphia Tax Center.