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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Philadelphia, PA
Philadelphia's Noise and Excessive Vibration Code prohibits creating vibration that exceeds 0.15 inches per second beyond any property boundary, or 30 yards ...
Philadelphia, PA
Philadelphia restricts amplified devices in the right-of-way and on public transit, caps sirens at 128 dB beyond 10 feet, and requires home and vehicle alarm...
Philadelphia, PA
Philadelphia caps amplified music and other sound by decibels above background at the property boundary: 3 dB near hospitals/schools/houses of worship, 5 dB ...
Philadelphia, PA
Under Philadelphia Code 12-903, the City's seasonal mechanical street-cleaning program imposes posted temporary no-parking windows between 9 a.m. and 3 p.m.,...
Philadelphia, PA
Philadelphia's Residential Permit Parking program (Code Chapter 12-2700) lets eligible residents buy annual permits that exempt their vehicles from meter and...
Philadelphia, PA
Any pool, spa, or hot tub accessory to a Philadelphia one-family dwelling must be surrounded by one of three approved barriers; the standard option is a 48-i...
See how Philadelphia's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.