Tax Subsidy Self-Reporting
If your business has received a tax subsidy from the City of Philadelphia, you must self-report by May 1, 2017.
Business Tax Basics
The Department of Revenue imposes various taxes that must be filed and paid by businesses that are operated and/or located in Philadelphia.
Temporary Business Income and Receipts Tax and Commercial Activity License
Businesses that will be selling at a special event, trade show or festival and will be doing business for 10 or fewer days are required to register their business with the City of Philadelphia and remit applicable taxes.
Parking Tax
The Parking Tax is levied on the gross receipts from all financial transactions involving the parking or storing of automobiles or other motor vehicles in outdoor or indoor parking lots and garages situated in the City of Philadelphia.
Outdoor Advertising Tax
The Outdoor Advertising Tax is an excise tax on the purchase, rental or licensing of space on any building, parcel and sign support structure located within the City of Philadelphia for the purpose of installing, placing or maintaining an Outdoor Advertising Sign.
Hotel Tax
Apartment, hotel, motel, inn, guest house, bed and breakfast or other building located within the City which is available to rent for overnight lodging or use of facility space to persons seeking temporary accommodations.
Amusement Tax
This tax is imposed on the admission fee charged for attending any amusement in Philadelphia. Included are concerts, movies, athletic contests, night clubs and convention shows for which admission is charged.
Make Changes to or Close Your Tax Account
Change, close, or transfer your Business Income and Receipts Tax Account Information.
Tax Types
Get all the information on the various taxes that can apply to businesses in Philadelphia.
Overview of Business Income and Receipts Tax
The Business Income & Receipts Tax (BIRT) is based on both gross receipts and net income. Both parts must be filed. This is a completely separate tax from the Net Profits Tax.
Use & Occupancy Tax
The Business Use and Occupancy Tax is a levy on the business, trade or other commercial use and occupancy of real estate located in Philadelphia.
Tobacco and Tobacco-related Products Tax
The Tobacco and Tobacco-related Products Tax is paid on items sold by retailers and by vending machines.
Mechanical Amusement Tax
Any machine or device for amusement or entertainment which is operated by the insertion of a coin or token representing such coin, but excluding any machine or device which is operated by a sound production licensee.
Liquor Tax
Every sale at retail of wine, liquor or malt and brewed beverages by any hotel, restaurant, club or other person holding a license or permit issued by the Commonwealth of Pennsylvania to sell or dispense liquor, wine or malt and brewed beverages is subject to this tax.
Sales and Use Tax
The City of Philadelphia imposes a Sales and Use tax.