Businesses operating as a Hotel must charge the Hotel Tax on the price of the room paid by the guest. The current rate is 8.5%.
The term “Hotel” includes an apartment, hotel, motel, inn, guest house, bed and breakfast or other building located within the City which is available to rent for overnight lodging or use of facility space to persons seeking temporary accommodations.
The Inn at Penn and Hospitality Services are required to file hotel tax returns. Please note that the University is not exempt from paying hotel taxes.
http://www.phila.gov/Revenue/businesses/taxes/Pages/HotelTax.aspx