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.
Parking lots and garages are also subject to specific licensing and permitting as required by the Department of Licenses and Inspections.
The Parking Tax rate is filed and paid monthly for the prior month’s activity. This is calculated using the Parking Tax Worksheet.
Who Must File
The Parking Tax is imposed on every person parking or storing a motor vehicle in or on a parking facility in Philadelphia. The person operating or conducting the parking facility is responsible for issuing the claim check, collecting the tax and paying it to the City. Failure of a taxpayer to receive a coupon book does not excuse them from the responsibility of remitting the tax due on time. Coupons can be printed from the website.
Exclusions from the Parking Tax
If you operate a parking lot/garage for a building with residences who do not pay an additional fee for parking, then no parking tax will be due. However, if any additional fee is charged for parking, then parking tax is due on that amount.
For complete information, refer to the Department of Revenue Parking Taxwebsite.