Bill 140489
Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by providing for additional sales and use tax and for the manner in which the tax revenues shall be used, 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.
“… the Board of Education of the School District of Philadelphia to impose a tax on real estate"; and Bill No. 140489, entitled "An ordinance amending Chapter 19-2700 of The Philadelphia Code, entitled 'Sales and Use Tax and Hotel Occupancy Tax,' by providing for additional sales and use tax and for the manner in which the tax revenues shall be used"; and Bill No. 140311, entitled "An ordinance to amend the Philadelphi…”
Chief Clerk · Stated Meeting, June 12, 2014 · Jun 12, 2014 · official transcript, this passage
“…School District of Philadelphia to impose a tax on real estate within the City of Philadelphia; and Bill No. 140489, entitled "An ordinance amending Chapter 19-2700 of The Philadelphia Code entitled 'Sales and Use Tax and Hotel Occupancy Tax,' by providing for additional sales and use tax and for the manner in which the tax revenue shall be used, all under certain terms and conditions, respectfully reports it has con…”
Chief Clerk · Stated Meeting, June 5, 2014 · Jun 5, 2014 · official transcript, this passage
Status timeline
- May 22, 2014Introduced 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.
- Jun 4, 2014HEARING NOTICES SENT · Committee of the Whole
- Jun 4, 2014HEARING HELD · Committee of the Whole
- Jun 4, 2014REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
- Jun 5, 2014ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Jun 5, 2014SUSPEND 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.
- Jun 5, 2014ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Jun 12, 2014READ 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:
- Jun 12, 2014SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
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..Title Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by providing for additional sales and use tax and for the manner in which the tax revenues shall be used, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-2700 of The Philadelphia Code is amended to read as follows: CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX. * * * § 19-2702. Additional Sales and Use Tax. (1) Sales Tax. Effective July 1, 2014, in addition to the tax imposed by § 19-2701, there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the statute authorizing the imposition of the tax. (2) Use Tax. Effective July 1, 2014, in addition to the tax imposed by § 19-2701, there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the statute authorizing the imposition of the tax. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection. (3) Tax revenues collected pursuant to subsections (1) and (2) shall be distributed to the School District of Philadelphia and the City as set forth in subsections (3)(a) through (3)(d) or as otherwise required by the General Assembly. Amounts allocated to the City pursuant to subsections (3)(a) through (3)(d) shall be used exclusively in accordance with the Act of December 18, 1984 (P.L. 1005, No. 205), known as the Municipal Pension Plan Funding Standard and Recovery Act, except to the extent the General Assembly allows a portion to be used for debt service. (a) For fiscal year 2015, the first $120,000,000 shall be distributed to the School District of Philadelphia and the balance to the City. (b) For fiscal year 2016, seventy percent (70%) shall be distributed to the School District of Philadelphia and thirty percent (30%) to the City. (c) For fiscal year 2017, sixty percent (60%) shall be distributed to the School District of Philadelphia and forty percent (40%) to the City. (d) For fiscal year 2018 and each fiscal year thereafter, fifty percent (50%) shall be distributed to the School District of Philadelphia and fifty percent (50%) to the City. ___________________________________ Explanation: Italics indicate new matter added. ..End