Hotels & Lodging in Philadelphia, PA (2026)
1 verified hotels & lodging rules for Philadelphia, Pennsylvania, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Philadelphia charges an 8.5% combined hotel excise tax on room rentals, Room Rental, Tourism and Marketing, and Hospitality Promotion taxes, and it applies to booking agents renting limited-lodging short-term rentals too.
Philadelphia Hotel Room Rental Tax
Some RestrictionsPhiladelphia Code § 19-2402(1)-(2)
There is hereby imposed an excise tax on the consideration received by each operator of a hotel within the City from each transaction of renting a room or rooms to accommodate transients... in the case of a booking agent acting for an operator of limited lodging, as defined in subsection 14-604(13) of the Code... the booking agent shall collect and remit the tax. ... (2) The rate of tax shall b...