civus
BillENACTED

Bill 050005

Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," by amending Section 19-1804, entitled "Authorization of Net Income Tax," to further authorize the Board of Education of the School District of Philadelphia to impose a tax on net income from real property and tangible and intangible personal property of residents of the School District of Philadelphia; all under certain terms and conditions.

Introduced Jan 25, 2005Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember Blackwell

From the floor

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

  1. “…d members of the Council of the City of Philadelphia, the Committee on Rules, to which was referred Bill No. 050005, "An ordinance establishing a neighborhood improvement district in an area that generally includes both sides of Germantown Avenue from 6300 to 7631 and certain blocks of streets that interact that portion of Germantown Avenue, to be known as the Mt. Airy Business Improvement District"; and Bill No. 070…”

    Chief Clerk · Stated Meeting, April 26, 2007 · Apr 26, 2007 · official transcript, this passage

  2. “…s having voted in the affirmative, the bill passes. The next bill to be called for consideration is Bill Number 050005.”

    Council President Verna · Stated Meeting, May 5, 2005 · May 5, 2005 · official transcript, this passage

  3. “And Bill Number 050005, an ordinance amending Chapter 19-1800 of The Philadelphia Code, entitled school tax authorization, by amending Section 19-1804 entitled, authorization of net income tax, all under certain terms and conditions.”

    Chief Clerk · Stated Meeting, April 28, 2005 · Apr 28, 2005 · official transcript, this passage

  4. “…School District of Philadelphia to impose a tax on real estate within the City of Philadelphia. And Bill Number 050005, entitled, an ordinance amending Chapter 19-1800 of The Philadelphia Code, entitled, school tax authorization by amending Section 19-1804 entitled, authorization of net income tax. And Bill Number 050006 entitled, an ordinance amending Chapter 19-1800 of The Philadelphia Code, entitled school tax aut…”

    Chief Clerk · Stated Meeting, April 21, 2005 · Apr 21, 2005 · official transcript, this passage

Status timeline

  1. Jan 25, 2005
    Referred · CITY COUNCIL
  2. Jan 25, 2005
    Introduced · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Blackwell that this matter be Introduced. The motion carried unanimously.

  3. Apr 18, 2005
    HEARING HELD · Committee of the Whole
  4. Apr 18, 2005
    RECESSED · Committee of the Whole
  5. Apr 19, 2005
    HEARING HELD · Committee of the Whole
  6. Apr 19, 2005
    RECESSED · Committee of the Whole
  7. Apr 21, 2005
    HEARING HELD · Committee of the Whole
  8. Apr 21, 2005
    REPORTED FAVORABLY · Committee of the Whole
  9. Apr 21, 2005
    ORDERED PRINTED AND PLACED ON NEXT FIRST READING CALENDAR · CITY COUNCIL
  10. Apr 28, 2005
    READ · CITY COUNCIL
  11. Apr 28, 2005
    ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  12. May 5, 2005
    READ · CITY COUNCIL
  13. May 5, 2005
    PASSED · CITY COUNCIL

    Recorded result: Pass

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

  14. May 19, 2005
    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 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," by amending Section 19-1804, entitled "Authorization of Net Income Tax," to further authorize the Board of Education of the School District of Philadelphia to impose a tax on net income from real property and tangible and intangible personal property of residents of the School District of Philadelphia; all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-1800 of The Philadelphia Code is hereby amended to read as follows: CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION. * * * §19-1804. Authorization of Net Income Tax. * * * (2) Imposition of the Tax. (a) Except as excluded in subsection (3), the Board is authorized to impose a tax for the following Fiscal Years for general school purposes, on every person who is a resident of the School District of Philadelphia on the net income from the ownership, lease, sale or other disposition of real property and tangible and intangible personal property, received or credited to said person during the corresponding Tax Year as set forth in the table below, including the net income paid to any beneficiary of a trust or estate and the income of any trust or estate and of which such person is the substantial owner, at the following rates, provided that, in the event the rate of any tax imposed hereunder is determined to exceed any limitation imposed by statute, it is the intent of this ordinance to impose such tax at the maximum permissible rate: For Fiscal Year(s) On Net Income Received or Credited During Tax Year(s) Rate * * * * * * * * * 2006 2005 [4.3655%] 4.331% 2007 and thereafter The Tax Year Prior to the Fiscal Year [The Total Resident Tax Rate under §19-1502(3)(a)] The rate at which taxes are imposed on residents under Section 19-1502(1)(a) ("Tax on Salaries, Wages, Commissions and Other Compensation") plus the rate at which taxes are imposed under § 19-2803 ("Imposition of Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits") for the Tax Year Prior to the Fiscal Year * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End ?? ?? ?? ?? 2 2