Payments, assistance & taxes

Outdoor Advertising Tax

Due date
15th
of each month, for the prior month's activity
Tax rate
7%

of the purchase price

Who pays the tax

The Outdoor Advertising Tax applies to the rental or purchase price of space used for outdoor advertising signs on any building, parcel, sign support structure, or newsstand located in Philadelphia.

The renter or purchaser of the advertising space pays tax on the price paid to the outdoor advertising sign company. The outdoor advertising sign company must collect the tax from the renter or purchaser at the time of the transaction. The company then files a tax return and sends the tax to the City.

Important dates

The Outdoor Advertising Tax must be filed and paid on or before the 15th day of each month for the prior month’s activity. You can find exact monthly due dates on the miscellaneous taxes due date schedule.

Tax rates, penalties, & fees

How much is it?

The Outdoor Advertising Tax is imposed at the rate of 7% of the rental or purchase price.


What happens if you don't pay on time?

Interest is due on any unpaid taxes at the rate specified by Philadelphia Code 19-509. In addition, penalty will be due at the rate of 1.25% for each month the tax remains unpaid.

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 are available for the Outdoor Advertising Tax.


Can you be excused from paying the tax?

The following forms of advertising, which fall outside the definition of an “outdoor advertising sign,” are not subject to the Outdoor Advertising Tax:

  • Advertising displayed on a motor vehicle, if the vehicle is currently registered and in working order
  • Advertising displayed on pedestrians
  • Accessory advertising matter displayed on newsstands
  • Information required by law or ordinance to be placed on structures
  • Notices to the public that a property is for sale or rent
  • Signs owned and sponsored by a community, civic or charitable organization
  • Signs identifying a company performing on-site construction
  • On-site public art

How to pay

File and pay online

  1. Visit the Department of Revenue’s eFile/ePay portal.
  2. Click “Make An Electronic Payment.”
  3. Enter your account number and PIN.

Outdoor advertising sign companies that collect and pay $10,000 or more per month in tax must file and pay online.

Pay by mail

You are responsible for paying the tax due to the City on time, whether or not you receive a coupon book. Payment coupons can be printed from the Department of Revenue’s filing and payment site. (Look for the “Payment Coupon” link.)

Mail your monthly payment and coupon to:

Philadelphia Dept. of Revenue
P.O. Box 806
Philadelphia, PA 19105-0806

Tax code

76

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