Bill 100224
Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents -General," by adding a new Section 19-511, entitled "Electronic Payments and Filings," providing for mandatory and voluntary payment by electronic funds transfer and electronic filing, all under certain terms and conditions.
Introduced by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“…nd located within an area bounded by Norris Street, 9th Street, Berks Street, and 10th Street"; and Bill No. 100224, entitled "An ordinance adding a new Section 19-511, entitled 'Electronic Payments and Filings,' providing for mandatory and voluntary payment by electronic funds transfer and electronic filing"; and Bill No. 100445, entitled "An ordinance authorizing transfers in appropriations for Fiscal Year 2011 wit…”
Chief Clerk · Stated Meeting, June 17, 2010 · Jun 17, 2010 · official transcript, this passage
“…de, entitled 'Business Privilege Taxes,' by creating the 'Philadelphia Internship Tax Credit'"; and Bill No. 100224, entitled "An ordinance amending Chapter 19-500 of The Philadelphia Code, entitled 'Taxes and Rents - General,' by adding a new Section 19-511, entitled 'Electronic Payments and Filings,' providing for mandatory and voluntary payment by electronic funds transfer and electronic filing"; and Bill No. 1003…”
Chief Clerk · Stated Meeting, June 10, 2010 · Jun 10, 2010 · official transcript, this passage
Status timeline
- Apr 8, 2010Referred · CITY COUNCIL
- Apr 8, 2010Introduced · CITY COUNCIL
Recorded result: Pass
A motion was made by Councilmember Jones that this matter be Introduced. The motion carried unanimously.
- Jun 9, 2010HEARING NOTICES SENT · Committee on Finance
- Jun 9, 2010HEARING HELD · Committee on Finance
- Jun 9, 2010REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Jun 10, 2010ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Jun 10, 2010SUSPEND 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.
- Jun 10, 2010ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Jun 17, 2010READ · CITY COUNCIL
- Jun 17, 2010PASSED · CITY COUNCIL
Recorded result: Pass
A motion was made that this matter be PASSED. The motion carried by the following vote:
- Jun 30, 2010SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
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..Title Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents -General," by adding a new Section 19-511, entitled "Electronic Payments and Filings," providing for mandatory and voluntary payment by electronic funds transfer and electronic filing, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-500 of The Philadelphia Code is hereby amended to read as follows: CHAPTER 19-500. TAXES AND RENTS - GENERAL. * * * §19-511. Electronic Payments and Filings. (a) The Department may prescribe by regulation the terms and conditions under which returns are to be filed by the taxpayer electronically, and under which payments are to be made to the City by electronic funds transfer (EFT), including requirements for mandatory electronic filing, or payment by EFT, where appropriate in light of the size or frequency of the liability or payment. EFT includes automated clearinghouse debits, automated clearinghouse credits, and any other means that may be available to obtain funds due the City in the most expeditious manner. (b) A taxpayer who fails to comply with a mandatory electronic filing requirement shall, in addition to any penalties owing under § 19-509(4)(e), be subject to a penalty of $500. (c) A taxpayer who fails to comply with a mandatory electronic payment requirement shall, in addition to any interest, penalties and fees owing under Section 19-509, be subject to a penalty, as follows: (.1) If the amount to be paid electronically does not exceed $10,000: five percent (5%) of the amount to be paid electronically. (.2) If the amount to be paid electronically is more than $10,000, but less than $50,000: five hundred dollars ($500). (.3) If the amount to be paid electronically is $50,000 or more: one percent (1%) of the amount to be paid electronically. [§19-511.] §19-512. Construction. * * * [§19-512.] §19-513. Administration and Enforcement. * * * [§19-513.] § 19-514. Tax Amnesty Program. * * * SECTION 2. This Ordinance shall take effect immediately, provided that no electronic filing or payment requirement shall be effective until on or after July 1, 2010. ______________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2 1121.doc