of gross receipts
Who pays the tax
This tax applies to the use of valet parking services in Philadelphia. People who use a valet pay this tax to the operator of the valet parking service. The valet parking service operator is then responsible for filing a return and paying the tax to the City.
The Valet Parking Tax must be filed and paid on or before the 15th of each month, for the prior month’s activity. A piece of mail postmarked on the 15th meets this requirement.
You can find exact monthly due dates on the miscellaneous taxes due date schedule.
Tax rates, penalties, & fees
How much is it?
The tax is imposed at a rate of 22.5% of gross receipts from valet parking services in Philadelphia.
What happens if you don't pay on time?
If you don’t pay on time, interest and penalties 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 fee of 0.5%.
Discounts & exemptions
Are you eligible for a discount?
No discounts are available for the Valet Parking Tax.
Can you be excused from paying the tax?
There are no exemptions for the Valet Parking Tax.
However, valet parking operators are entitled to a credit for any Parking Tax they pay when they park or store patrons’ cars in a third-party parking facility. This ensures that the tax liability is divided appropriately between the valet operator and the operator of the parking facility.
How to pay
Pay by mail
Valet parking operators are responsible for paying the tax on time, whether or not they receive a coupon book. You can print payment coupons from the Department of Revenue’s eFile/ePay site. (Look for the “Payment Coupon” link.)
P.O. Box 806
Philadelphia, PA 19105-0806