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Comptroller's Office
University of Pennsylvania
Suite 329 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.6291 (Phone)
215.746.7630 (Fax)

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Office of the Comptroller

[ Corporate Tax ]

Use & Occupancy Tax

The Business Use and Occupancy Tax is a tax on the business, trade or other commercial use and occupancy of real estate located in Philadelphia. The tax is due if:

  • Your business is physically located in Philadelphia.
  • You operate your business from your Philadelphia residence.
  • Tenants, sub-tenants or owners use the Philadelphia property for business purposes.

The tax is collected and the tax returns are prepared by the owner of the property and sent to the Department of Revenue. The Business Use and Occupancy Tax is filed at specific frequencies dependent on the maximum tax owed.

The University files the Use & Occupancy returns for the portion of owned real estate that is used by commercial businesses.

http://www.phila.gov/Revenue/businesses/taxes/Pages/UseOccupancy.aspx

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Comptroller Spotlights

GL Object Codes FY2018
Concur Expense Type/Object Code Matrix (2018)
FY2017 Closing Instructions
FY17 Closing Calendar QRG
Guide to Year-End Closing
School Closing Summary Template

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