Philly Biz Can Seek Refund On Overpaid Use, Occupancy Tax

Philadelphia businesses that overpaid their use and occupancy taxes for periods where the calculation of the tax was reduced due to coronavirus pandemic-related occupancy limitations can seek refunds, the city Department of Revenue said in guidance announced Thursday.

The bulletin, dated Wednesday, also clarified that the tax relief has ended now that the city's restrictions have been lifted. The city had based the city's use and occupancy tax for restaurants and bars on their allowable occupancy percentage for indoor dining amid restrictions issued to contain the coronavirus, under an order issued in February.

Philadelphia ended all capacity limits on June 2.

--Editing by Neil Cohen.

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