Payments, assistance, & taxes Appeal a property assessment Business taxes Amusement Tax Business Income & Receipts Tax (BIRT) Hotel Tax Liquor Tax Mechanical Amusement Tax Net Profits Tax Outdoor Advertising Tax Parking Tax Philadelphia Beverage Tax Sales, Use, & Hotel Occupancy Tax Tobacco and Tobacco-Related Products Tax Use & Occupancy Tax Valet Parking Tax Vehicle Rental Tax Wage Tax (employers) Debt collection Pay delinquent tax balances Real Estate Tax receivership Debt collection agencies Get tax clearance Income taxes Earnings Tax (employees) School Income Tax Income-based assistance programs Income-based water bill assistance Longtime Owner Occupants Program Real Estate Tax deferral program Make a payment Pay a water bill Pay Business Income & Receipts Tax Pay your Hotel Tax Pay your Net Profits Tax Pay your Real Estate Tax Pay your School Income Tax Paying City taxes E-Filing City taxes Electronic funds transfer (EFT) How to file and pay City taxes Interest, penalties, and fees Pay delinquent tax balances Returns on a Disk (ROAD) Payment plans Standard payment agreements Owner-occupied Real Estate Tax payment agreement Real Estate Tax installment plan Delinquent business tax extended agreement Water bill payment plans Voluntary disclosure of non-payment Property tax abatements Property tax exemptions Property taxes Look up your property tax balance Real Estate Tax Realty Transfer Tax Refunds General refund information Real Estate Tax refunds Refunds for taxes paid to local jurisdictions Wage Tax refunds Regulations & rulings Technical (private letter) rulings General City tax regulations Business tax regulations Income tax regulations Property tax regulations Senior citizen discounts Senior citizen water bill discount Low-income senior citizen Real Estate Tax freeze Tax credits Active Duty Tax Credit Community Development Corporation (CDC) Tax Credit Distressed Business Tax Credit Earned Income Tax Credit (EITC) resources Green Roof Tax Credit Job Creation Tax Credit Jump Start Philly Keystone Opportunity Zone Tax Credit Life Partner & Transgender Care Health Benefits Tax Credits Philadelphia Re-Entry Program (PREP) Tax Credit Sustainable Business Tax Credit Veterans Employment Tax Credit Tax forms & instructions 2017 Tax forms 2016 Tax Forms 2015 Tax Forms 2014 Tax Forms 2013 Tax Forms 2012 Tax Forms 2011 Tax Forms 2010 Tax Forms 2009 Tax Forms Business taxes Tax types and requirements for businesses that are located or operate in Philadelphia. Amusement Tax Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia. Business Income & Receipts Tax (BIRT) Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity. Hotel Tax Details about what the Hotel Tax is, who needs to pay it, and in what circumstances. Liquor Tax Tax requirements that apply to the sale of liquor, wine, or malt and brewed beverages in Philadelphia. Mechanical Amusement Tax Tax information for owners or operators of for-profit amusement or entertainment devices. Net Profits Tax Tax requirements imposed on net profits from the operation of a trade, business, profession, enterprise, or other activity. Outdoor Advertising Tax Tax requirements that apply to the rental or purchase price of space used for outdoor advertising signs. Parking Tax Details about what the Parking Tax is, who needs to pay it, and when. Philadelphia Beverage Tax Details about what the Philadelphia Beverage Tax is, who needs to pay it, and when. Official tax regulations are provided. Sales, Use, & Hotel Occupancy Tax Tax requirements that apply to taxable goods and services by retailers and service providers. Tobacco and Tobacco-Related Products Tax Tax requirements that apply to tobacco and tobacco-related products sold by retailers, including items sold through vending machines. Use & Occupancy Tax Tax requirements for owners or landlords whose property is used for business purposes in Philadelphia. Valet Parking Tax Information about taxes applied to the use of valet parking services in Philadelphia. Vehicle Rental Tax Details about what the Vehicle Rental Tax is, who needs to pay it, and when. Wage Tax (employers) Instructions for taxes that apply to payments a person receives from an employer in return for work or services.