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BillENACTED

Bill 100224

Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents -General," by adding a new Section 19-511, entitled "Electronic Payments and Filings," providing for mandatory and voluntary payment by electronic funds transfer and electronic filing, all under certain terms and conditions.

Introduced Apr 8, 2010Committee on FinanceOfficial record: City of Philadelphia via Legistar

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.

  1. 146 and 271 by closing Manderson Street, from Delaware Avenue to Frankford Avenue, to vehicular traffic"; and Bill No. 090466, entitled "An ordinance amending Chapter 9-400 of The Philadelphia Code, entitled 'Carriers,' by adding a new Section 9-408, entitled 'Multi-Seat Pedalcycles'"; and Bill No. 100199, entitled "An ordinance amending Section 14-908 of The Philadelphia Code, entitled 'Queen Village Neighborhood Co…

    Chief Clerk · Stated Meeting, June 17, 2010 · Jun 17, 2010 · official transcript, this passage

  2. To the President and members of the Council of the City of Philadelphia, the Committee on Finance, to which was referred Bill No. 100129, entitled "An ordinance authorizing the City Treasurer, on behalf of the City, to enter into an agreement with Wachovia Bank for provision of payroll banking services to the City"; and 100223, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Busine…

    Chief Clerk · Stated Meeting, June 10, 2010 · Jun 10, 2010 · official transcript, this passage

Status timeline

  1. Apr 8, 2010Referred · CITY COUNCIL
  2. Apr 8, 2010Introduced · CITY COUNCIL
  3. Jun 9, 2010HEARING NOTICES SENT · Committee on Finance
  4. Jun 9, 2010HEARING HELD · Committee on Finance
  5. Jun 9, 2010REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
  6. Jun 10, 2010ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  7. Jun 10, 2010SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  8. Jun 10, 2010ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  9. Jun 17, 2010READ · CITY COUNCIL
  10. Jun 17, 2010PASSED · CITY COUNCIL
  11. Jun 30, 2010SIGNED · MAYOR

Official documents

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

Full text

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..Title Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents -General," by adding a new Section 19-511, entitled "Electronic Payments and Filings," providing for mandatory and voluntary payment by electronic funds transfer and electronic filing, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-500 of The Philadelphia Code is hereby amended to read as follows: CHAPTER 19-500. TAXES AND RENTS - GENERAL. * * * §19-511. Electronic Payments and Filings. (a) The Department may prescribe by regulation the terms and conditions under which returns are to be filed by the taxpayer electronically, and under which payments are to be made to the City by electronic funds transfer (EFT), including requirements for mandatory electronic filing, or payment by EFT, where appropriate in light of the size or frequency of the liability or payment. EFT includes automated clearinghouse debits, automated clearinghouse credits, and any other means that may be available to obtain funds due the City in the most expeditious manner. (b) A taxpayer who fails to comply with a mandatory electronic filing requirement shall, in addition to any penalties owing under § 19-509(4)(e), be subject to a penalty of $500. (c) A taxpayer who fails to comply with a mandatory electronic payment requirement shall, in addition to any interest, penalties and fees owing under Section 19-509, be subject to a penalty, as follows: (.1) If the amount to be paid electronically does not exceed $10,000: five percent (5%) of the amount to be paid electronically. (.2) If the amount to be paid electronically is more than $10,000, but less than $50,000: five hundred dollars ($500). (.3) If the amount to be paid electronically is $50,000 or more: one percent (1%) of the amount to be paid electronically. [§19-511.] §19-512. Construction. * * * [§19-512.] §19-513. Administration and Enforcement. * * * [§19-513.] § 19-514. Tax Amnesty Program. * * * SECTION 2. This Ordinance shall take effect immediately, provided that no electronic filing or payment requirement shall be effective until on or after July 1, 2010. ______________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2 1121.doc