per device per year
Who pays the tax
The Mechanical Amusement Tax applies to any machine or device that is:
- Used for amusement or entertainment;
- Operated by the insertion of a coin or a token; and
- Used, or permitted to be used, for profit.
Owners or operators of amusement devices must file a Certification of Ownership when first putting their device(s) into use. The Certification and the Mechanical Amusement Tax return are combined into one form.
After you register a device and pay the first year’s worth of taxes, you will need to file and pay the tax on or before December 31st for each year the device is in operation.
Tax rates, penalties, & fees
How much is it?
The Mechanical Amusement Tax is $100 per device per year.
What happens if you don't pay on time?
If you don’t pay on time, penalty fees and interest will be added to the amount you owe. Penalties accrue at 1.25% of the unpaid tax for each month or fraction thereof. The amount due will also be subject to monthly interest at the rate of 0.5%.
For more information about interest and penalty rates, visit the interest, penalties, and fees page.
Discounts & exemptions
Are you eligible for a discount?
No discounts or reductions are available for the Mechanical Amusement Tax.
Can you be excused from paying the tax?
No exemptions apply.
How to pay
The Certification of Ownership and the Mechanical Amusement Tax return are combined into one form. The form includes space for listing multiple devices.
Municipal Services Building / Public Service Concourse
Philadelphia, PA 19102