Philly Code 19-2400 imposes an 8.5% Hotel Room Rental Tax on stays under 30 days at hotels, motels, B&Bs, and short-term rentals. Pennsylvania adds 6% sales tax plus 1% county hotel tax, bringing total room tax in Philadelphia to about 15.5%.
Philadelphia Code Chapter 19-2400 imposes the Hotel Room Rental Tax at 8.5% of the rent for transient occupancy under 30 consecutive days at hotels, motels, inns, B&Bs, and apartment-hotels. Pennsylvania adds 6% sales tax plus 1% Philadelphia County hotel-room rental tax under state Act 1991-22, bringing combined tax around 15.5%. Operators register with the Department of Revenue, collect tax, and remit monthly; Airbnb and other platforms collect Philadelphia hotel tax on operators' behalf via voluntary collection agreements. Stays of 30 consecutive days or longer with the same guest are exempt as residential. Convention Center bookings also pay an extra event-related assessment in some cases.
Failing to collect or remit hotel tax is a misdemeanor under Code 19-2412 with fines up to $2,000 per offense plus interest, lien filings, and personal liability for company officers. Repeat non-filers can have business licenses revoked by Revenue.
See how Philadelphia's transient occupancy tax rules stack up against other locations.
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