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A Certificate of Occupancy is required when there is a change in the use and occupancy of a space in accordance with the International Building Code. To obtain a Certificate of Occ|On October 3 of this year, the City will move all its taxes and fees to the Philadelphia Tax Center. You must use this website to file and pay your Use & Occupancy Tax from now on..Dec 31, 2025 · You must file and pay Use and Occupancy Tax electronically on the Philadelphia Tax Center at tax-services.phila.gov by the 25 of each month. You must create a usern+Do you or your tenants use your Philly property for business purposes? You may be liable for the City’s 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 i"Philadelphias Use and Occupancy (U&O) Tax applies when a property is used for business purposes. Even if no rent is charged, the business use may trigger filing requirements.@Apr 24, 2024 · Philadelphia mandates a Use and Occupancy Tax for commercial properties, with monthly or optional annual e-filings.


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