Due to extremely cold conditions, the City is implementing special measures to keep people who are homeless safe.
If you see someone who needs shelter, call (215) 232-1984.
In effect: 7:00 a.m. on Tuesday, March 20 to 11:00 p.m. on Thursday, March 22

Redacted technical rulings

These documents reflect private letter rulings issued by the Department of Revenue in response to specific taxpayer requests. The letters have been redacted to protect the identities of the taxpayers who made the requests.

To find out more about technical rulings, see Technical (private letter) rulings.

Name Description Released Format
Restricted stock units ruling pdf Redacted private letter ruling that deals with the applicability of the Wage Tax to restricted stock units. February 06, 2009
Supplemental unemployment benefits ruling pdf Redacted private letter ruling dealing with the applicability of the Wage Tax to supplemental unemployment benefits. February 06, 2009
Board Committeemembers doc Are volunteer board members engaged in business for the purposes of the Business Privilege Tax (BPT), and Net Profits Tax (NPT)? January 25, 2017
New Markets Tax Credit and Business Privilege Tax doc Addresses whether a person or organization who has received a New Markets Tax Credit is still subject to the Business Privilege Tax. January 25, 2017
UBTI subject to BIRT and CAL doc Ruling on whether the Federal Unrelated Business Taxable Income (UBTI) is subject the City of Philadelphia Business Income and Receipts Tax and Commercial Activity License. January 25, 2017