Philadelphia hates business
Changing the name of the tax from Business Privilege Tax (for serious, that was the name) to Business Income and Receipts Tax doesn’t make it any better. I’ve always thought this was a really stupid tax that just pushes every white collar office business out into the suburbs, twenty feet over the city line, but this is absurd. What counts as taxable activity? The city will tell you (or not, apparently) when they send you a bill.