You have to pay the Use and Occupancy (U&O) Tax if:

• Your business is physically located in Philadelphia.
• You operate your business from your Philadelphia residence.
• You, your tenants, or your sub-tenants use your Philadelphia property for business purposes.

Any owner or landlord whose property is used for business purposes is responsible for filing and paying this tax. The owner or landlord must collect the tax from tenants and pay it to the City, along with any tax for which the owner or landlord is liable.

Please visit our Use & Occupancy Tax page for more information.