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BillENACTED

Bill 060014

Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by adding a new exception from the definition of "Receipts" under certain terms and conditions.

Introduced Jan 24, 2006Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember Reynolds BrownCouncilmember Reynolds BrownCouncilmember O'NeillCouncilmember O'Neill

From the floor

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

  1. “Aye. The ayes are 15; the nays are zero. A majority of all members having voted in the affirmative, the bill passes. 5/25/06 - STATED - 2ND READING The Chief Clerk will please read the title of Bill No. 060014.”

    Council President Verna · Stated Meeting, May 25, 2006 · May 25, 2006 · official transcript, this passage

  2. “Councilman O'Neill, we're considering Bill No. 060014.”

    Council President Verna · Stated Meeting, May 25, 2006 · May 25, 2006 · official transcript, this passage

  3. “To the President and members of the Council of the City of Philadelphia, the Committee of the Whole, to which was referred Bill No. 060001, entitled "An ordinance to adopt a Capital Program for the six Fiscal Years 2007 through 2012 inclusive"; and Bill No. 060002, entitled "An ordinance to adopt the Fiscal 2007 Capital Budget"; and Bill No. 060003, entitled "An ordinance adopting the Operating Budget for Fiscal Year…”

    The Clerk · Stated Meeting, May 4, 2006 · May 4, 2006 · official transcript, this passage

  4. “And Bill No. 060014, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Privilege Taxes,' by adding a new exception from the definition of 'Receipts.'"”

    The Clerk · Stated Meeting, May 4, 2006 · May 4, 2006 · official transcript, this passage

Status timeline

  1. Jan 24, 2006Referred · CITY COUNCIL
  2. Jan 24, 2006Introduced · CITY COUNCIL
  3. Feb 27, 2006HEARING NOTICES SENT · Committee of the Whole
  4. Feb 27, 2006RECESSED · Committee of the Whole
  5. Feb 27, 2006HEARING HELD · Committee of the Whole
  6. Mar 1, 2006HEARING HELD · Committee of the Whole
  7. Mar 1, 2006RECESSED · Committee of the Whole
  8. Mar 7, 2006HEARING HELD · Committee of the Whole
  9. Mar 7, 2006RECESSED · Committee of the Whole
  10. Mar 8, 2006HEARING HELD · Committee of the Whole
  11. Mar 8, 2006RECESSED · Committee of the Whole
  12. Mar 14, 2006HEARING HELD · Committee of the Whole
  13. Mar 14, 2006RECESSED · Committee of the Whole
  14. Mar 15, 2006HEARING HELD · Committee of the Whole
  15. Mar 15, 2006RECESSED · Committee of the Whole
  16. Mar 21, 2006HEARING HELD · Committee of the Whole
  17. Mar 21, 2006RECESSED · Committee of the Whole
  18. Mar 22, 2006HEARING HELD · Committee of the Whole
  19. Mar 22, 2006RECESSED · Committee of the Whole
  20. Mar 28, 2006HEARING HELD · Committee of the Whole
  21. Mar 28, 2006RECESSED · Committee of the Whole
  22. Mar 29, 2006HEARING HELD · Committee of the Whole
  23. Mar 29, 2006RECESSED · Committee of the Whole
  24. Apr 4, 2006HEARING HELD · Committee of the Whole
  25. Apr 4, 2006RECESSED · Committee of the Whole
  26. Apr 5, 2006HEARING HELD · Committee of the Whole
  27. Apr 5, 2006RECESSED · Committee of the Whole
  28. Apr 6, 2006RECESSED · Committee of the Whole
  29. Apr 6, 2006HEARING HELD · Committee of the Whole
  30. Apr 19, 2006HEARING HELD · Committee of the Whole
  31. Apr 19, 2006RECESSED · Committee of the Whole
  32. Apr 27, 2006HEARING HELD · Committee of the Whole
  33. Apr 27, 2006RECESSED · Committee of the Whole
  34. May 4, 2006HEARING HELD · Committee of the Whole
  35. May 4, 2006REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  36. May 4, 2006AMENDED · Committee of the Whole
  37. May 4, 2006ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  38. May 4, 2006SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  39. May 4, 2006ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  40. May 25, 2006READ · CITY COUNCIL
  41. May 25, 2006PASSED · CITY COUNCIL
  42. Jun 8, 2006SIGNED · MAYOR

Official documents

Documents open on the City of Philadelphia’s legislative site.

Full text

Read the full text as published

..Title Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by adding a new exception from the definition of "Receipts" under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HERBY ORDAINS: SECTION 1. Chapter 19-2600 of The Philadelphia Code is hereby amended to read as follows: CHAPTER 19-2600. BUSINESS PRIVILEGE TAXES. * * * §19-2601 Definitions. * * * Receipts. Cash, credits, property of any kind or nature, received from conducting any business or by reason of any sale made, including resales of goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares or merchandise or services rendered or commercial or business transactions, without deduction there from on account of the cost of property sold, materials used, labor, service or other cost, interest or discount paid or any other expense. For the purpose of determining receipts from the business of insurance, such receipts shall mean those from premiums received from risks within the city of the first class, whether by mutual or stock companies, domestic or foreign, without any deductions there from for any cost or expenses whatsoever; except, premiums shall not include return premiums, dividends paid or credited to policyholders, if such dividends are in the nature of an adjustment of the premiums charged, and premiums received for reinsurance. Receipts from a person engaged in the business of insurance shall also include receipts from rental real estate situated in cities of the first class, but shall not include interest, dividend and capital gain receipts. Nothing in this definition shall preclude the taxation of other nonpremium business receipts of persons engaged in the business of insurance. Receipts of any business shall exclude: * * * (12) Beginning with the tax year 2006 and thereafter, receipts, or portion of receipts, attributable to the bona fide delivery of goods, wares or merchandise by persons engaged in bookbinding, which shall mean any business categorized as tradebinding (NAIC 323121) under the North American Industry Classification System, 2002 ("NAIC") codes established by the Office of Management and Budget, Executive Office of the President, to a location regularly maintained by the other party to the transaction outside the limits of the city of the first class, and not for the purpose of evading or avoiding payment of the tax, or any portion thereof, imposed under this chapter. * * * SECTION 2. Effective Date. This Ordinance shall become effective for tax year 2006. ..End PHDATA 1334659_1 2 PHDATA 1334659_1