of gross receipts
Who pays the tax
Every person who pays to park or store a motor vehicle in or on a parking facility in Philadelphia must pay the Parking Tax.
Parking lot customers pay the tax directly to the parking facility. The person operating or conducting the parking facility is responsible for issuing the claim check, collecting the tax, and paying it to the City.
The Parking 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 Parking Tax is imposed on the gross receipts from all financial transactions involving the parking or storing of motor vehicles in outdoor or indoor parking lots and garages in the City.
Effective July 1, 2015, the rate is 22.5% of gross receipts.
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 be subject to monthly interest at the rate of 0.5%. In addition, your license or permit could be suspended, revoked, or cancelled.
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 Parking Tax.
Can you be excused from paying the tax?
If you operate a parking lot or garage for a building with residents who do not pay an additional fee for parking, then no parking tax will be due. However, if any additional fee is charged for parking, then parking tax is due on that amount.
How to pay
File and pay online
- Visit the Department of Revenue’s eFile/ePay portal.
- Click “Make An Electronic Payment.”
- Enter your account number and PIN.
Parking facility operators who owe $10,000 or more a month 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:
P.O. Box 124
Philadelphia, PA 19105-0124