civus
BillENACTED

Bill 080855

Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates and making technical changes, all under certain terms and conditions.

Introduced Nov 6, 2008Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember Tasco

From the floor

Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.

  1. “…rs having voted in the affirmative, this bill passes. The Chief Clerk will please read the title of Bill No. 080855.”

    Council President Verna · Stated Meeting, December 4, 2008 · Dec 4, 2008 · official transcript, this passage

  2. “… The Philadelphia Code, by revising certain tax rates, all under certain terms and conditions"; and Bill No. 080855, entitled "An 19-1500 of The Philadelphia Code, entitled 'Wage and Net Profits Tax,' by revising certain tax rates and making technical changes"; and Bill No. 080856, entitled "An ordinance amending Section 9-305 of The Philadelphia Code, by revising the amounts of certain fees and penalties and the num…”

    Chief Clerk · Stated Meeting, November 20, 2008 · Nov 20, 2008 · official transcript, this passage

  3. “And Bill No. 080855, an ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," all under certain terms and conditions.”

    Chief Clerk · Stated Meeting, November 20, 2008 · Nov 20, 2008 · official transcript, this passage

Status timeline

  1. Nov 6, 2008
    Referred · CITY COUNCIL
  2. Nov 6, 2008
    Introduced (By Request) and Referred · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Tasco that this matter be Introduced (By Request) and Referred. The motion carried unanimously.

  3. Nov 19, 2008
    HEARING NOTICES SENT · Committee of the Whole
  4. Nov 19, 2008
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  5. Nov 19, 2008
    HEARING HELD · Committee of the Whole
  6. Nov 20, 2008
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  7. Nov 20, 2008
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Tasco that this matter be SUSPEND THE RULES OF THE COUNCIL. The motion carried unanimously.

  8. Nov 20, 2008
    ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  9. Dec 4, 2008
    READ · CITY COUNCIL
  10. Dec 4, 2008
    PASSED · CITY COUNCIL

    Recorded result: Pass

    A motion was made that this matter be PASSED. The motion carried by the following vote:

  11. Dec 8, 2008
    SIGNED · MAYOR

Official documents

Documents open on the City of Philadelphia’s legislative site.

Full text

Read the full text as published

..Title Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates and making technical changes, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-1500 of The Philadelphia Code is hereby amended as follows: CHAPTER 19-1500. WAGE AND NET PROFITS TAX. * * * §19-1502. Imposition of Tax. (1) Tax On Salaries, Wages, Commissions And Other Compensation. (a) Residents. An annual tax on salaries, wages, commissions and other compensation earned by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates: * * * January 1, 2008 through June 30, 2008 2.719% July 1, 2008 through December 31, 2008 2.48% January 1, 2009 through [December 31, 2009] June 30, 2009 2.43% [January 1, 2010 through December 31, 2010] [2.39%] [January 1, 2011 through December 31, 2011] [2.30%] [January 1, 2012 through December 31, 2012] [2.21%] [January 1, 2013 and thereafter] [2.10%] July 1, 2009 through June 30, 2010 2.4296% July 1, 2010 through June 30, 2011 2.4280% July 1, 2011 through June 30, 2012 2.3722% July 1, 2012 through June 30, 2013 2.3578% July 1, 2013 through June 30, 2014 2.3287% July 1, 2014 and thereafter 2.2974% (b) Non-Residents. An annual tax on salaries, wages, commissions and other compensation earned by non-residents of Philadelphia for work done or services performed or rendered in Philadelphia is imposed for general revenue purposes for the following periods at the following rates: * * * January 1, 2008 through June 30, 2008 3.7242% July 1, 2008 through December 31, 2008 3.5392% January 1, 2009 through [December 31, 2009] June 30, 2009 3.50% [January 1, 2010 through December 31, 2010] [3.46%] [January 1, 2011 through December 31, 2011] [3.40%] [January 1, 2012 through December 31, 2012] [3.35%] [January 1, 2013 and thereafter] [3.25%] July 1, 2009 through June 30, 2010 3.4997% July 1, 2010 through June 30, 2011 3.4985% July 1, 2011 through June 30, 2012 3.4370% July 1, 2012 through June 30, 2013 3.4017% July 1, 2013 through June 30, 2014 3.3855% July 1, 2014 and thereafter 3.3546% (c) The tax imposed under §19-1502(1) (a) and (b) shall relate to and be imposed upon salaries, wages, commissions, and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. (2) Tax On Net Profits Earned In Businesses, Professions Or Other Activities. (a) Residents. An annual tax on the net profits earned in businesses, professions or other activities conducted by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates: * * * January 1, 2008 through June 30, 2008 2.719% July 1, 2008 through December 31, 2008 2.48% January 1, 2009 through December 31, 2009 [2.43%] 2.4296% January 1, 2010 through December 31, 2010 [2.39%] 2.4280% January 1, 2011 through December 31, 2011 [2.30%] 2.3722% January 1, 2012 through December 31, 2012 [2.21%] 2.3578% January 1, 2013 [and thereafter] through December 31, 2013 [2.10%] 2.3287% January 1, 2014 and thereafter 2.2974% (b) An annual tax on the net profits earned in businesses, professions or other activities conducted in Philadelphia by non-residents is imposed for general revenue purposes for the following periods at the following rates: * * * January 1, 2008 through June 30, 2008 3.7242% July 1, 2008 through December 31, 2008 3.5392% January 1, 2009 through December 31, 2009 [3.50%] 3.4997% January 1, 2010 through December 31, 2010 [3.46%] 3.4985% January 1, 2011 through December 31, 2011 [3.40%] 3.4370% January 1, 2012 through December 31, 2012 [3.35%] 3.4017% January 1, 2013 [and thereafter] through December 31, 2013 [3.25%] 3.3855% January 1, 2014 and thereafter 3.3546% * * * ______________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End