Businesses considered nonessential in Philadelphia that were closed following an executive order from Democratic Mayor Jim Kenney will not be subject to use and occupancy taxes while they remain closed, the Revenue Department announced Monday.
Businesses that have continued operations, have on-site employees and maintain employee access should file and pay their use and occupancy tax as usual, the department said. Businesses that file should indicate the portion of their property that was not accessible due to the closure order, according to the department.
Landlords who have collected the tax through regular rent collection, but did not remit the tax, are required to refund the applicable portions of the tax to tenants, the department said.
All property used for business purposes will be subject to use and occupancy tax when the order to close nonessential businesses is lifted, according to the department.
--Editing by Neil Cohen.
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