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The Use and Occupancy Tax rate is 1.21% of the assessed value of a property, with a $2,000 annual tax exemption. Beginning July 1, 2015, an exemption of $165,300 applies to the assessed value of each property used for business.

If you own a Philadelphia property, which is used for business purposes, you are subject to the Philadelphia Use & Occupancy Tax ( U&O Tax ). This tax is charged to the owner of the property and is 1.21% of the assessed value of the property. ... A U&O Tax return is due on the 25th of each month.

A use and occupancy agreement - sometimes referred to as a U&O - is a temporary agreement between the buyer and the seller that allows one party the right to use and occupy the property for a set period of time. It's usually put in place if the buyer needs to move into the property before ownership can be transferred.

The City's Hotel Tax rate is 8.5% of the total amount paid by the guest. The hotel operator is responsible for collecting the tax from guests. In addition to the City's Hotel Tax, the Commonwealth of Pennsylvania imposes its own 7% Hotel Tax on the amount paid by the guest. The total in-state rate is 15.5%.

To obtain a Certificate of Occupancy, gather the materials listed below and submit a completed permit application in-person at the Municipal Services Building (MSB) Concourse. For complete instructions, refer to the Building Permits Page.

The City's Hotel Tax rate is 8.5% of the total amount paid by the guest. The hotel operator is responsible for collecting the tax from guests. In addition to the City's Hotel Tax, the Commonwealth of Pennsylvania imposes its own 7% Hotel Tax on the amount paid by the guest. The total in-state rate is 15.5%.

The 6 percent hotel occupancy tax remitted to the department (plus the additional 1 percent local tax in Allegheny and Philadelphia counties on the state tax base) is separate and distinct from local hotel taxes administered by local taxing jurisdictions throughout Pennsylvania.

To get the hotel tax rate, a percentage, divide the tax per night by the cost of the room before taxes. Multiply the answer by 100 to get the rate. For example, the total cost of a night's stay is $134.50, with the room's pre-tax cost at $115. Your tax per night would be $19.50.

Philadelphia, Pennsylvania Sales Tax Rate The combined sales tax rate for Philadelphia, PA is 8%. This is the total of state, county and city sales tax rates. The Pennsylvania state sales tax rate is currently 6%.

A hotel occupancy tax is a tax placed on each nights' stay at a hotel. You might also encounter this tax as hotel lodging tax, tourist tax, room tax or sales tax. ... But instead of increasing taxes on local residents (property taxes for example), state and local governments turned to the non-voter.

How 2019 Sales taxes are calculated for zip code 19132. The 19132, Philadelphia, Pennsylvania, general sales tax rate is 8%. The combined rate used in this calculator (8%) is the result of the Pennsylvania state rate (6%), the 19132's county rate (2%).

The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.

Tax-free clothing and so much more Philadelphia offers the biggest name brands as well as independent boutiques. Clothing and shoe purchases are tax-free! Pack an extra suitcase and get ready to explore our expansive malls (including the massive King of Prussia Mall) and walkable downtown shopping districts.

(a) The sale at retail or use of footwear is not taxable unless the footwear is of the type normally worn for formal, sport or athletic wear. Therefore, ordinary shoes, overshoes, safety shoes and sneakers are not taxable.

The tax rate, currently 3.8809 percent for Philadelphia residents and 3.4567 percent for nonresidents who work in the city, gets reduced a little bit every year.