City of Philadelphia

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Due to extremely cold conditions, the City is implementing special measures to keep people who are homeless safe. If you see someone who needs shelter, call (215) 232-1984.
In effect: 3:00 p.m. on Friday, Jan. 14 until further notice
COVID-19: Learn how to stay safe, get vaccinated, and find testing. Visit phila.gov/covid.

Payments, assistance & taxes

Regulations, rulings & tax policy

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.

Annual accounts write-off panels

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.

Statements of tax policy

Links to statements of tax policy that are not specifically addressed in the City's official regulations.

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