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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.