Beat rate (BPM) can be calculated in many ways. First of all you need to find how to detect beats which are nothing but local peaks of sound energy. Supposing you want to analyse WAV file it would be best to search whole file sample-by-sample and find high differences between consecutive samples. How big differences? It is hard to tell, you will have to try with different values (different detection threshold). MP3 detection is harder because it is also compressed.
Here are some other ideas:
How to detect the BPM of a song in php
BTW: Are you sure you want to use PHP for BPM detection? If you have server you can probably use also other langages, like C/C++ launched as cgi script. It would be much more memory- and cpu-effective.
Good luck with your project!
EDIT: Try to use Google to find different projects, but covering the same topic (wav analysis), e.x. http://www.ixwebhosting.mobi/2011/09/20/3445.html - project that draws oscillogram from WAV file and saves it to PNG. If it draws waveform you are one step ahead-now you have to implement algorithm to not draw sample values but analyse them to find beats.