Use & Occupancy Tax (U&O)
The Business Use and Occupancy Tax is a tax on the business, trade or other commercial use and occupancy of real estate located in Philadelphia. The tax applies if:
- Your business is physically located in Philadelphia
- You operate your business from your Philadelphia
- Residence, tenants, sub-tenants or owners use the Philadelphia property for business purposes
How to File
Application: There is no application. All commercial properties are set up for Use & Occupancy.