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BillENACTED

Bill 190155

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 Mar 7, 2019Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember Henon

How members voted

  1. Vote on Jun 13, 2019 · CITY COUNCIL

    Aye (17)

    Council President ClarkeCouncilmember SquillaCouncilmember JohnsonCouncilmember BlackwellCouncilmember JonesCouncilmember HenonCouncilmember Quiñones SánchezCouncilmember BassCouncilmember ParkerCouncilmember O'NeillCouncilmember DombCouncilmember GreenCouncilmember GreenleeCouncilmember GymCouncilmember OhCouncilmember Reynolds BrownCouncilmember Taubenberger

From the floor

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

  1. “…inclusive"; and Bill No. 190153, entitled "An ordinance to adopt a Fiscal 2020 Capital Budget"; and Bill No. 190155, entitled "An Stated Meeting June 13, 2019 19-1500 of The Philadelphia Code, entitled 'Wage and Net Profits Tax,' by revising certain tax rates"; and Bill No. 1 of The Philadelphia Code, entitled 'Homestead Exclusion,' to increase the amount of homestead exclusion"; and Bill No. 190182, entitled "An ord…”

    Chief Clerk · Stated Meeting, June 13, 2019 · Jun 13, 2019 · official transcript, this passage

  2. “…nd Bill No. 190154, entitled "An ordinance adopting the Operating Budget for Fiscal Year 2020"; and Bill No. 190155, 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. 190317, entitled "An ordinance amending Section 19-1301 of The Philadelphia Code, entitled 'Homestead Exclusion,' to increase the amount of the hom…”

    Chief Clerk · Stated Meeting, June 6, 2019 · Jun 6, 2019 · official transcript, this passage

Status timeline

  1. Mar 7, 2019
    Introduced and Referred · CITY COUNCIL

    This Bill was Introduced and Referred.to the Committee of the Whole

  2. May 8, 2019
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  3. May 8, 2019
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  4. May 8, 2019
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  5. May 14, 2019
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  6. May 14, 2019
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  7. May 14, 2019
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  8. May 15, 2019
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  9. Jun 3, 2019
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  10. Jun 3, 2019
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  11. Jun 3, 2019
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole

    This Bill was REPORTED FAVORABLY, RULE SUSPENSION REQUESTED.

  12. Jun 6, 2019
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  13. Jun 6, 2019
    Cancellation of Scheduled Public Hearing · Committee of the Whole

    This Bill was Cancellation of Scheduled Public Hearing.

  14. Jun 6, 2019
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    This Bill was SUSPEND THE RULES OF THE COUNCIL.

  15. Jun 6, 2019
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL

    This Bill was ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR.

  16. Jun 6, 2019
    READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL

    This Bill was READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR.

  17. Jun 13, 2019
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

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

  18. Jun 18, 2019
    SIGNED · MAYOR

    This Bill was SIGNED.

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, 2018, [and thereafter] through June 30, 2019 2.3809% July 1, 2019, and thereafter 2.3712% (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, 2018, [and thereafter] through June 30, 2019 3.4567% July 1, 2019, and thereafter 3.4481% (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, 2018, [and thereafter] through December 31, 2018 2.3809% January 1, 2019, and thereafter 2.3712% (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, 2018, [and thereafter] through December 31, 2018 3.4567% January 1, 2019, and thereafter 3.4481% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2