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Payments, assistance & taxes

Mechanical Amusement Tax

Due date
December
31st
for each year the device is in operation
Tax rate

$100

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.

Important dates

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

1
Download and fill out the tax return form.

The Certification of Ownership and the Mechanical Amusement Tax return are combined into one form. The form includes space for listing multiple devices.

2
Mail the completed form and payment to:
Philadelphia Dept. of Revenue
Municipal Services Building / Public Service Concourse
Philadelphia, PA 19102

Tax code

09

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