Bill 080855
Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates and making technical changes, 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.
“Aye. The ayes are 17; the nays are zero. A majority of all members having voted in the affirmative, this bill passes. The Chief Clerk will please read the title of Bill No. 080855.”
Council President Verna · Stated Meeting, December 4, 2008 · Dec 4, 2008 · official transcript, this passage
“To the President and members of the Council of the City of Philadelphia, the Committee of the Whole, to which was referred Bill No. 080853, entitled "An ordinance amending certain Sections of Title 4, Title 6, 9, 14 and 16 related to license and permit fees and other charges by modifying the amount of such fees, under certain terms and conditions"; and Bill No. 080854, entitled "An ordinance amending Section 19-2604…”
Chief Clerk · Stated Meeting, November 20, 2008 · Nov 20, 2008 · official transcript, this passage
“And Bill No. 080855, an ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," all under certain terms and conditions.”
Chief Clerk · Stated Meeting, November 20, 2008 · Nov 20, 2008 · official transcript, this passage
Status timeline
- Nov 6, 2008Referred · CITY COUNCIL
- Nov 6, 2008Introduced (By Request) and Referred · CITY COUNCIL
- Nov 19, 2008HEARING NOTICES SENT · Committee of the Whole
- Nov 19, 2008REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
- Nov 19, 2008HEARING HELD · Committee of the Whole
- Nov 20, 2008ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Nov 20, 2008SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Nov 20, 2008ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Dec 4, 2008READ · CITY COUNCIL
- Dec 4, 2008PASSED · CITY COUNCIL
- Dec 8, 2008SIGNED · 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 and making technical changes, all 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: * * * January 1, 2008 through June 30, 2008 2.719% July 1, 2008 through December 31, 2008 2.48% January 1, 2009 through [December 31, 2009] June 30, 2009 2.43% [January 1, 2010 through December 31, 2010] [2.39%] [January 1, 2011 through December 31, 2011] [2.30%] [January 1, 2012 through December 31, 2012] [2.21%] [January 1, 2013 and thereafter] [2.10%] July 1, 2009 through June 30, 2010 2.4296% July 1, 2010 through June 30, 2011 2.4280% July 1, 2011 through June 30, 2012 2.3722% July 1, 2012 through June 30, 2013 2.3578% July 1, 2013 through June 30, 2014 2.3287% July 1, 2014 and thereafter 2.2974% (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: * * * January 1, 2008 through June 30, 2008 3.7242% July 1, 2008 through December 31, 2008 3.5392% January 1, 2009 through [December 31, 2009] June 30, 2009 3.50% [January 1, 2010 through December 31, 2010] [3.46%] [January 1, 2011 through December 31, 2011] [3.40%] [January 1, 2012 through December 31, 2012] [3.35%] [January 1, 2013 and thereafter] [3.25%] July 1, 2009 through June 30, 2010 3.4997% July 1, 2010 through June 30, 2011 3.4985% July 1, 2011 through June 30, 2012 3.4370% July 1, 2012 through June 30, 2013 3.4017% July 1, 2013 through June 30, 2014 3.3855% July 1, 2014 and thereafter 3.3546% (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, 2008 through June 30, 2008 2.719% July 1, 2008 through December 31, 2008 2.48% January 1, 2009 through December 31, 2009 [2.43%] 2.4296% January 1, 2010 through December 31, 2010 [2.39%] 2.4280% January 1, 2011 through December 31, 2011 [2.30%] 2.3722% January 1, 2012 through December 31, 2012 [2.21%] 2.3578% January 1, 2013 [and thereafter] through December 31, 2013 [2.10%] 2.3287% January 1, 2014 and thereafter 2.2974% (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, 2008 through June 30, 2008 3.7242% July 1, 2008 through December 31, 2008 3.5392% January 1, 2009 through December 31, 2009 [3.50%] 3.4997% January 1, 2010 through December 31, 2010 [3.46%] 3.4985% January 1, 2011 through December 31, 2011 [3.40%] 3.4370% January 1, 2012 through December 31, 2012 [3.35%] 3.4017% January 1, 2013 [and thereafter] through December 31, 2013 [3.25%] 3.3855% January 1, 2014 and thereafter 3.3546% * * * ______________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End