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.