Erie, PA Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Tax rate
- 15% of parking consideration
- Annual license fee
- $100 plus $1 per space
- License renewal
- Every January 1
- Return filing
- Quarterly, due 30th of Apr/Jul/Oct/Jan
- Late payment penalty
- 50% penalty + 1%/month interest
- General penalty
- Up to $300 fine or 90 days
Summary
Non-residential parking lot operators in Erie pay a 15% parking tax on every transaction and must hold a $100 annual operating license. Codified Ordinances § 377.03 sets the tax rate; § 377.02 requires the license, renewable each January 1, before any lot can legally charge for parking in the city.
§ 377.02. Annual license. No operator shall conduct business as a non-residential parking lot without obtaining an annual license at a fee of $100 and in addition $1 per space from the Bureau of Revenue for the purpose of defraying the costs of administering this chapter. Such license shall be obtained by an operator for each lot operated by such operator within 30 days after the effective date of this section and shall be renewed annually on or before January 1 of each year. ... § 377.03. Imposition of tax. A tax for general revenue purposes is hereby imposed upon each parking transaction by a patron of a non-residential parking place at the rate of 15% of the consideration for each such transaction. No operator shall conduct such transactions without complying with all of the provisions of this chapter and without collecting the tax imposed herein and paying it to the City.
Full Breakdown
Article 377 of Erie's Codified Ordinances, adopted by Ordinance No. 2-2004 and amended twice that year, imposes two separate obligations on anyone operating a non-residential parking lot: a licensing requirement and a transaction tax. Section 377.02 bars an operator from conducting business without an annual license from the Bureau of Revenue, costing $100 plus $1 per parking space, obtained within 30 days of starting operations (or before adding spaces) and renewed every January 1. The license is nontransferable between operators or lots, must be displayed conspicuously at the lot, and must be returned to the Bureau of Revenue if the operator stops running the lot.
Section 377.03 then imposes the tax itself: 15% of the consideration charged for each parking transaction, collected by the operator and remitted to the City. Operators must keep complete transaction records under § 377.04 and file quarterly returns by the 30th of April, July, October and January, paying the collected tax with each return under § 377.05. Section 377.07 requires posted rate signage at every entrance showing the license number and either a combined fee-plus-tax rate marked 'Tax included' or an itemized fee/tax/total schedule.
The Bureau of Revenue can audit an operator's books, and under § 377.08 an operator who fails to file or pay is hit with an additional 50% penalty on the unpaid tax plus 1% monthly interest until paid. Violating the article generally is a summary offense under § 377.99, fined up to $300 or up to 90 days imprisonment, or both.
Violations & Fines
Operating a non-residential parking lot without the § 377.02 annual license, or failing to collect and remit the 15% § 377.03 tax, is a summary offense under § 377.99: a fine of up to $300, up to 90 days imprisonment, or both. Late or unpaid tax separately draws a 50% penalty plus 1% monthly interest under § 377.08.
Frequently Asked Questions
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Sources & Official References
Other rules in Erie
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