Local Taxes & Fees in Pennsylvania (2026)
11 rules on the books across Pennsylvania, 8 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Allentown
Some RestrictionsAllentown taxes gross business receipts by transaction type: 1.5 mills on retail, 1 mill on wholesale, and 3 mills on…
Read full rule →Bethlehem
Some RestrictionsBethlehem taxes the privilege of doing business inside city limits under its Business Privilege and Mercantile Tax…
Read full rule →Penn Hills
Some RestrictionsPenn Hills splits mercantile tax rates by business class: wholesale dealers pay 1 mill per dollar of gross volume…
Read full rule →Philadelphia
Some RestrictionsPhiladelphia taxes almost every business under one uniform BIRT rate structure, with only a narrow carve-out for…
Read full rule →Pittsburgh
Some RestrictionsPittsburgh doesn't sort businesses by industry for tax purposes: it applies a five-factor test under Code § 258.01 to…
Read full rule →Reading
Some RestrictionsReading taxes gross receipts of every business at 1.5 mills, but drops to 1 mill for wholesale dealers and vendors on…
Read full rule →Upper Darby
Some RestrictionsUpper Darby's Mercantile Tax splits businesses into three rate classes: wholesale, retail, and combined…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.
Pittsburgh
Significant RestrictionsPittsburgh taxes every paid nonresidential parking transaction at 37.5 percent of the fee, among the highest parking…
Read full rule →Erie
Some RestrictionsNon-residential parking lot operators in Erie pay a 15% parking tax on every transaction and must hold a $100 annual…
Read full rule →Philadelphia
Some RestrictionsPhiladelphia taxes every paid parking transaction at 22.5% of the charge, collected by the lot or garage operator and…
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