Business taxes by type Tax types and payment information for businesses that are located or operating in Philadelphia. Amusement Tax Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia. Business Income & Receipts Tax (BIRT) Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity. Development Impact Tax Tax requirements for new construction or improvements of residential buildings in Philadelphia. Hotel Tax Details about what the Hotel Tax is, who needs to pay it, and in what circumstances. Liquor Tax Tax requirements that apply to the sale of liquor, wine, or malt and brewed beverages in Philadelphia. Mechanical Amusement Tax Tax information for owners or operators of for-profit amusement or entertainment devices. Net Profits Tax Tax requirements imposed on net profits from the operation of a trade, business, profession, enterprise, or other activity. Outdoor Advertising Tax Tax requirements that apply to the rental or purchase price of space used for outdoor advertising signs. Parking Tax Details about what the Parking Tax is, who needs to pay it, and when. Sales, Use, and Hotel Occupancy Tax Tax requirements that apply to taxable goods and services by retailers and service providers. Philadelphia Beverage Tax (PBT) Details about what the Philadelphia Beverage Tax is, who needs to pay it, and when. Official tax regulations are provided. Tobacco and Tobacco-Related Products Tax Tax requirements that apply to tobacco and tobacco-related products sold by retailers, including items sold through vending machines. Use and Occupancy Tax Tax requirements for owners or landlords whose property is used for business purposes in Philadelphia. Valet Parking Tax Information about taxes applied to the use of valet parking services in Philadelphia. Vehicle Rental Tax Details about what the Vehicle Rental Tax is, who needs to pay it, and when. Wage Tax (employers) Instructions for taxes that apply to payments a person receives from an employer in return for work or services.