civus
BillENACTED

Bill 130444

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

Introduced May 23, 2013Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember Jones

From the floor

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

  1. “…Property Assessment,' by further providing for the manner in which assessments are determined"; and Bill No. 130444, entitled "An ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled 'Wage and Net Profits Tax,' by revising certain tax rates"; and Bill No. 130446, entitled "An ordinance amending Title 19 of The Philadelphia Code, entitled 'Finance, Taxes and Collections,' by providing for a City cigar…”

    Chief Clerk · Stated Meeting, June 6, 2013 · Jun 6, 2013 · official transcript, this passage

Status timeline

  1. May 23, 2013
    Introduced and Referred · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Jones that this matter be Introduced and Referred to the Committee of the Whole. The motion carried unanimously.

  2. May 29, 2013
    HEARING NOTICES SENT · Committee of the Whole
  3. May 29, 2013
    HEARING HELD · Committee of the Whole
  4. May 29, 2013
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  5. Jun 6, 2013
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  6. Jun 6, 2013
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    Recorded result: Pass

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

  7. Jun 6, 2013
    ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  8. Jun 13, 2013
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

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

  9. Jun 25, 2013
    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, 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: * * * July 1, 2010 [and thereafter] through June 30, 2013 2.4280% July 1, 2013 through June 30, 2014 2.424% July 1, 2014 and thereafter 2.42% (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: * * * July 1, 2010 [and thereafter] through June 30, 2013 3.4985% July 1, 2013 through June 30, 2014 3.495% July 1, 2014 and thereafter 3.4915% (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, 2010 [and thereafter] through December 31, 2012 2.4280% January 1, 2013 through December 31, 2013 2.424% January 1, 2014 and thereafter 2.42% (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, 2010 [and thereafter] through December 31, 2012 3.4985% January 1, 2013 through December 31, 2013 3.495% January 1, 2014 and thereafter 3.4915% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End