City of Philadelphia

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Due to extremely hot weather, the City is implementing a Heat Health Emergency. You can find Cooling Centers, pools, spraygrounds, recreation centers, libraries with extended hours, and older adult centers on our interactive map. For help call the heatline at (215) 765-9040.
In effect: noon on Wednesday, July 17 to 11:00 p.m. on Monday, July 22

Payments, assistance & taxes

Regulations & rulings

Legal documentation of City tax regulations, including amendments, technical rulings, and clarifications.

Technical (private letter) rulings

Explains technical or "private letter" rulings, where taxpayers request interpretation of their tax situation from Revenue. Also lists fees.

General City tax regulations

Links to general tax regulations and miscellaneous tax-specific regulations for the City of Philadelphia.

Business tax regulations

Official regulations, including related amendments and rulings, for business taxes collected by the City of Philadelphia.

Income tax regulations

Official regulations, including related amendments and rulings, for income taxes collected by the City of Philadelphia.

Property tax regulations

Official regulations for property taxes collected by the City of Philadelphia.

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