Pennsylvania: Philadelphia DOR Issues Information on Annual Filing of Use, Occupancy Taxes

The Philadelphia Department of Revenue Jan. 3 issued information regarding the annual filing of use and occupancy tax, for excise tax purposes. The information includes: 1) use and occupancy taxpayers can opt for annual filing instead of monthly filing; 2) annual filers have the option to amend their returns and switch filing frequencies as needed; 3) current participants must renew their annual filing preference every year to remain active in the program; 4) the last date to switch to annual filing is Jan. 25; and 5) annual filers can only claim the residential use exclusion, while vacancy, delinquent tenants, or ...