Philadelphia STR operators must collect and remit the 8.5% city Hotel Tax (Phila. Code Chapter 19-2400) plus the 6% Pennsylvania state hotel occupancy tax on every stay under 30 days. A Limited Lodging Operator License is $150/year; non-primary 'Visitor Accommodation' Rental Licenses are $63/unit/year. Operators also owe Business Income & Receipts Tax (BIRT) and, for residents, Net Profits Tax. Hotel Tax returns are filed monthly via the Philadelphia Tax Center.
Under Phila. Code Chapter 19-2400 (Hotel Room Rental Tax) and Bill No. 220754 (which reorganized Title 9 STR rules effective 2024), every short-term rental of 30 days or less is subject to the 8.5% Philadelphia Hotel Tax in addition to the 6% Pennsylvania state hotel occupancy tax (72 P.S. §7210). Hosts who book exclusively through Airbnb or Vrbo benefit from the city's voluntary collection agreements — those platforms collect and remit the city Hotel Tax and PA state tax on the host's behalf. Hosts who book directly (their own website, Booking.com without a city agreement, etc.) must register for a Hotel Tax account through the Philadelphia Tax Center, file monthly returns by the 15th of the following month, and remit both the 8.5% city tax and 6% state tax themselves. Licensing fees are set under Phila. Code §9-3700 series and the Department of Licenses and Inspections fee schedule: a Limited Lodging Operator License (primary residence STR) is $150 per year; a Rental License with Visitor Accommodation designation (non-primary STR or hotel-classified unit) is $63 per unit per year. A free Commercial Activity License (CAL) is also required before either license can issue. Hosts owe Business Income & Receipts Tax (BIRT) at 1.415 mills on gross receipts plus 5.81% on net income (2024 rates), and Philadelphia residents owe Net Profits Tax (3.75% for 2024 residents, 3.44% for non-residents) on STR profits. New BIRT filers may qualify for the small-business exemption on the first $100,000 of gross receipts.
Failure to collect or remit Hotel Tax: back taxes plus interest plus a 25% penalty under Phila. Code §19-509. Operating without a Limited Lodging Operator License or Rental License: $300 per day civil penalty under §9-3909. The city may also suspend the Commercial Activity License for tax delinquency, which legally bars the host from operating any business in Philadelphia. Platforms are required to verify license numbers and remove non-compliant listings.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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
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Philadelphia, PA
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Philadelphia, PA
Philadelphia requires all dogs in public to be on a leash no longer than six feet, held by a person able to control the animal, under Phila. Code §10-104. Of...
Philadelphia, PA
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Philadelphia, PA
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