The narrative here is that Philly is just so cash strapped they’re going after anyone they can get, but frankly this is more about a city descending into chaos cracking down on reporters they can’t control. But concentrating on this one hobby blogger distracts from this point:

For the past three years, Marilyn Bess has operated MS Philly Organic,  a small, low-traffic blog that features occasional posts about green living, out of her Manayunk home. Between her blog and infrequent contributions to ehow.com, over the last few years she says she’s made about $50. To Bess, her website is a hobby. To the city of Philadelphia, it’s a potential moneymaker, and the city wants its cut.
In May, the city sent Bess a letter demanding that she pay $300, the price of a business privilege license.

“The real kick in the pants is that I don’t even have a full-time job, so for the city to tell me to pony up $300 for a business privilege license, pay wage tax, business privilege tax, net profits tax on a handful of money is outrageous,” Bess says.

It would be one thing if Bess’ website were, well, an actual business, or if the amount of money the city wanted didn’t outpace her earnings six-fold. Sure, the city has its rules; and yes, cash-strapped cities can’t very well ignore potential sources of income. But at the same time, there must be some room for discretion and common sense.

When Bess pressed her case to officials with the city’s now-closed tax amnesty program, she says, “I was told to hire an accountant.”

They talk about another blogger who raked in a whopping $11 over two years. Clearly the city does not hope these people will continue paying, but it will be hoping to limit the number of bloggers covering their inability to control “flash mobs” and other criminality.