Bill 180168
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 by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“…hiladelphia Code, entitled 'Realty Transfer Tax,' to increase the rate of realty transfer tax"; and Bill No. 180168, entitled "An ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled 'Wage and Net Profits Tax,' by revising certain tax rates"; and Resolution No. 180124, entitled a "Resolution approving the Rebuild Project Statement, including annual budgets for Project expenditures for Fiscal Years 20…”
Chief Clerk · Stated Meeting, May 24, 2018 · May 24, 2018 · official transcript, this passage
Status timeline
- Mar 1, 2018Introduced and Referred · CITY COUNCIL
Recorded result: Pass
A motion was made by Councilmember Henon that this matter be Introduced and Referred to the Committee of the Whole. The motion carried unanimously.
- May 8, 2018HEARING NOTICES SENT · Committee of the Whole
- May 8, 2018HEARING HELD · Committee of the Whole
- May 8, 2018RECESSED · Committee of the Whole
- May 9, 2018HEARING NOTICES SENT · Committee of the Whole
- May 9, 2018HEARING HELD · Committee of the Whole
- May 9, 2018RECESSED · Committee of the Whole
- May 16, 2018HEARING NOTICES SENT · Committee of the Whole
- May 16, 2018HEARING HELD · Committee of the Whole
- May 16, 2018RECESSED · Committee of the Whole
- May 23, 2018HEARING NOTICES SENT · Committee of the Whole
- May 23, 2018HEARING HELD · Committee of the Whole
- May 23, 2018REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
- May 24, 2018ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- May 24, 2018SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
Recorded result: Pass
A motion was made by Councilmember Henon that this matter be SUSPEND THE RULES OF THE COUNCIL. The motion carried unanimously.
- May 24, 2018READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Jun 7, 2018READ 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 20, 2018SIGNED · 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, 2017, [and thereafter] through June 30, 2018 2.3907% July 1, 2018, and thereafter 2.3809% (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, 2017, [and thereafter] through June 30, 2018 3.4654% July 1, 2018, and thereafter 3.4567% (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, 2017, [and thereafter] through December 31, 2017 2.3907% January 1, 2018, and thereafter 2.3809% (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, 2017, [and thereafter] through December 31, 2017 3.4654% January 1, 2018, and thereafter 3.4567% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2