The city fathers of Philadelphia have decided that blogging, even if the blog isn't profitable, or produces only nominal hobby income ($11 in two years), must pay a $300 once or $50 per year business privilege tax, on top of city, state and federal income taxes.
Needless to say, Philadelphia's interpretation of its tax laws are at least contrary to all common sense, and at worst, unconstitutional.
Flat business privilege taxes aren't unheard of, but generally, they limit themselves to businesses that are operated as a form of employment and make more than nominal income.
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