Philadelphia, PA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City hotel tax rate
- 8.5% combined
- Base Room Rental Tax
- 6% (§ 19-2402)
- Filing deadline
- 15th of each month
- Late-filing fine
- up to $2,000/occurrence
- Covers
- hotels and limited-lodging STRs
Summary
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.
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 be: ... (c) six percent (6%) effective thirty (30) days after the substantial completion of the main convention area
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 Code: Electronic version of The Philadelphia Code and Home Rule Charter is current through August 19, 2026).
Full Breakdown
City Code § 19-2402 imposes a Hotel Room Rental Tax on every operator renting hotel rooms to transients, now at the top rate of 6% since the Convention Center's main hall was substantially completed. Two more excise taxes stack on top: a 1% Tourism and Marketing Tax (§ 19-2402.1) and a combined 1.5% Hospitality Promotion Tax (§ 19-2402.2), for an 8.5% city total. Booking agents handling limited-lodging (short-term rental) hosts defined at § 14-604(13) must collect and remit these taxes themselves once they confirm collection, relieving the individual host-operator. Returns are due monthly to the Department of Revenue under § 19-2405.
Violations & Fines
Any operator or booking agent that fails to file a required monthly return faces up to a $2,000 fine per occurrence; each month the failure continues is a separate offense.
Frequently Asked Questions
Does Philadelphia's hotel tax apply to Airbnb-style rentals?
Who actually pays the 8.5% city hotel tax?
Sources & Official References
Other rules in Philadelphia
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