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BillLAPSED

Bill 090219

Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by revising the rate of tax, under certain terms and conditions.

Introduced Mar 19, 2009Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember Tasco

Status timeline

  1. Mar 19, 2009Referred · CITY COUNCIL
  2. Mar 19, 2009Introduced · CITY COUNCIL
  3. Mar 31, 2009HEARING NOTICES SENT · Committee of the Whole
  4. Mar 31, 2009RECESSED · Committee of the Whole
  5. Mar 31, 2009HEARING HELD · Committee of the Whole
  6. Apr 1, 2009HEARING NOTICES SENT · Committee of the Whole
  7. Apr 1, 2009RECESSED · Committee of the Whole
  8. Apr 1, 2009HEARING HELD · Committee of the Whole
  9. Apr 6, 2009HEARING HELD · Committee of the Whole
  10. Apr 6, 2009RECESSED · Committee of the Whole
  11. Apr 7, 2009HEARING HELD · Committee of the Whole
  12. Apr 7, 2009RECESSED · Committee of the Whole
  13. Apr 14, 2009HEARING HELD · Committee of the Whole
  14. Apr 14, 2009RECESSED · Committee of the Whole
  15. Apr 15, 2009HEARING HELD · Committee of the Whole
  16. Apr 15, 2009RECESSED · Committee of the Whole
  17. Apr 20, 2009HEARING HELD · Committee of the Whole
  18. Apr 20, 2009RECESSED · Committee of the Whole
  19. Apr 21, 2009HEARING HELD · Committee of the Whole
  20. Apr 21, 2009RECESSED · Committee of the Whole
  21. Apr 22, 2009HEARING HELD · Committee of the Whole
  22. Apr 22, 2009RECESSED · Committee of the Whole
  23. Apr 23, 2009HEARING NOTICES SENT · Committee of the Whole
  24. Apr 23, 2009RECESSED · Committee of the Whole
  25. Apr 23, 2009HEARING HELD · Committee of the Whole
  26. Apr 27, 2009HEARING HELD · Committee of the Whole
  27. Apr 27, 2009RECESSED · Committee of the Whole
  28. Apr 28, 2009HEARING HELD · Committee of the Whole
  29. Apr 28, 2009RECESSED · Committee of the Whole
  30. Apr 29, 2009HEARING HELD · Committee of the Whole
  31. Apr 29, 2009RECESSED · Committee of the Whole
  32. May 4, 2009HEARING HELD · Committee of the Whole
  33. May 4, 2009RECESSED · Committee of the Whole
  34. May 5, 2009HEARING HELD · Committee of the Whole
  35. May 5, 2009RECESSED · Committee of the Whole
  36. May 6, 2009HEARING HELD · Committee of the Whole
  37. May 6, 2009RECESSED · Committee of the Whole
  38. May 8, 2009HEARING HELD · Committee of the Whole
  39. May 8, 2009RECESSED · Committee of the Whole
  40. May 9, 2009HEARING HELD · Committee of the Whole
  41. May 9, 2009RECESSED · Committee of the Whole
  42. May 11, 2009HEARING HELD · Committee of the Whole
  43. May 11, 2009RECESSED · Committee of the Whole
  44. May 13, 2009HEARING HELD · Committee of the Whole
  45. May 13, 2009RECESSED · Committee of the Whole

Official documents

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

Full text

Read the full text as published

..Title Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by revising the rate of tax, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-2700 of The Philadelphia Code is amended to read as follows: CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX. § 19-2701. Imposition and Rate of Tax. (1) Sales Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price; provided that, for the period commencing August 1, 2009, and ending June 30, 2012, the tax is imposed at the rate of two percent (2%) on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the Act. (2) Use Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price; provided that, for the period commencing August 1, 2009, and ending June 30, 2012, the tax is imposed at the rate of two percent (2%) on the purchase price. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the Act. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection. * * * SECTION 2. Effective date. This Ordinance shall be effective upon authorization of the General Assembly. ______________________ Explanation: Italics indicate new matter added. ..End