Bill 110244
Amending Section 19-1705 of The Philadelphia Code to increase the amount of interest and penalty on any unpaid money or claim collectible by the Department of Revenue that may be waived by the Revenue Commissioner, 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, the bill passes. The Chief Clerk will please read the title of Bill No. 110244.”
Council President Verna · Stated Meeting, June 2, 2011 · Jun 2, 2011 · official transcript, this passage
“The Committee on Finance, to which was referred Bill No. 110754, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by providing for exclusions and certifications for hobbies and other not-for-profit activities"; and Bill No. 110206, entitled "An 10-1001 of The Philadelphia Code relating to fees charged by the Commissioner of Records by providing that certai…”
Chief Clerk · Stated Meeting, May 26, 2011 · May 26, 2011 · official transcript, this passage
Status timeline
- Mar 31, 2011Introduced (By Request) and Referred · CITY COUNCIL
- May 23, 2011HEARING NOTICES SENT · Committee on Finance
- May 23, 2011HEARING HELD · Committee on Finance
- May 23, 2011REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- May 26, 2011ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- May 26, 2011SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Jun 2, 2011READ AND PASSED · CITY COUNCIL
- Jun 15, 2011SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
Read the full text as published
..Title Amending Section 19-1705 of The Philadelphia Code to increase the amount of interest and penalty on any unpaid money or claim collectible by the Department of Revenue that may be waived by the Revenue Commissioner, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Section 19-1705 of The Philadelphia Code is hereby amended to read as follows: § 19-1705. Petitions for Waiver of Interest and Penalties. (1) A person with outstanding balances for interest and/or penalty [in amounts equal to or less than ten thousand (10,000) dollars] accruing upon any unpaid money or claim collectible by the Department of Revenue for or on behalf of the City or School District of Philadelphia, may file a petition for the waiver of same with the Revenue [Commissioner upon] Commissioner. Upon the filing of such petition the Revenue Commissioner or his or her designee may abate [in whole or in part] such [interest or penalty, or both] balance, up to fifteen thousand dollars ($15,000) in interest or $35,000 in penalty, or both, where in the opinion of the Revenue Commissioner the petitioner acted in good faith and without negligence and had no intent to defraud; and provided that the applicant for such relief agrees to pay the remaining balance owed without further appeal to the Tax Review Board. Such petitions must be filed within sixty (60) days of the date of the bill noted on the first billing of any amount that is the subject of the petition, and must specify the reason(s) for seeking relief therefrom. The Commissioner shall, within a reasonable time, consider each petition and notify the petitioner in writing of the decision made. If the decision is not satisfactory to the petitioner, the petitioner may, unless otherwise agreed pursuant to this Section, file a petition with the Tax Review Board pursuant to subsection 19-1702(2), provided such petition is filed within thirty (30) days after the mailing of notice of the Revenue Commissioner's decision to the petitioner or the petitioner's representative. * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End