|
Type of Tax (payable to) |
Taxable |
Common Club Examples |
PA |
Phila |
| Sales PA Dep’t of
Revenue |
Sales at Retail or Rentals of Tangible Personal Property
and Certain Services.
Copies of the Retailers’ Information Booklet (REV-717)
regarding Sales, Use and Hotel Occupancy Tax may be obtained from the PA
Department of Revenue (215) 560-2065 . |
· Sales of Meals & Soda
· Sales of golf shoes, gloves, sport clothing (if
not considered wearing apparel)
· Golf Cart Rental (exempt on purchase)
· Cigars, Cigarettes & Cards
· Sporting Equipment
· Club Repairs
· Club Storage (when cleaning and other services
are rendered)
|
6% |
1% |
| Use PA Dept’ of Revenue |
Persons who store, transport, or consume tangible
personally in the state, except items subject to sales tax or items
specifically exempt. |
· Supplies or Capital Assets purchased
out-of-state on which no PA sales tax was charged.
· Certain Building Maintenance & Cleaning, Pest
Control, Help Supply, and other listed services.
|
6% |
1% |
| Hotel Occupancy PA
Dept’ of Revenue |
Occupancy of any room in a hotel. A Club may be
considered a hotel for purposes of this tax if the Club rents sleeping
accommodations to non-members and bills the non-member.
Caution: If a Club is considered to be a hotel, it must
collect tax on all occupancies, other than permanent residents,
including occupancies by its membership.
|
· Rental of sleeping rooms, ballrooms, dining
rooms, offices, meeting rooms, any room.
· "Service Charges" for accommodations that
accompany the use or possession of the room(s) rented.
|
6% |
1% |
| Hotel Room Rental City
of Philadelphia |
Transient Rentals of Rooms (less that 30 days). This City
Tax, combined with the Hotel Occupancy Taxes (above) cannot exceed the
combined rate of 12%.
|
· Rentals of sleeping accommodations.
|
|
5% |
| Business Use & Occupancy
City of Philadelphia |
Commercial Use and Occupancy of Real Estate. The tax is
computed as follows:
Total sq. ft. available for use or occupancy = Square feet occupied or
used x Assessed Value x .0462 x Days of Actual Use or Occupancy /360 |
· Lease of Club real property to a non-exempt
tenant for commercial purposes
. |
|
4.62% |
| Parking Lot City of
Philadelphia |
Parking or Storing a Motor Vehicle in or on a parking
facility in the City.
|
· Parking Fees billed for a Club-owned parking
facility.
|
|
15% |
| Amusement City of
Philadelphia |
Greater of: Gross Receipts from admission prices for
amusements or 10% of the dues paid to a club where entertainment is
provided.
|
· Admission charges for exhibitions, shows,
displays, dancing, concerts, athletic contests.
|
|
5% |
