The Parking Tax is levied on the gross receipts from all financial transactions involving the parking or storing of automobiles or other motor vehicles in outdoor or indoor parking lots and garages situated in the City of Philadelphia.
Parking tax returns are filed for University parking garages. The Parking Tax return is filed and paid monthly for the prior month’s activity.
http://www.phila.gov/Revenue/businesses/taxes/Pages/ParkingTax.aspx