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BillENACTED

Bill 130009

Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Tax," as it relates to nonprofit activity, under certain terms and conditions.

Introduced Jan 24, 2013Committee on FinanceOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember GreenCouncilmember Quiñones SánchezCouncilmember Reynolds Brown

From the floor

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

  1. “Bill No. 130274, entitled "An ordinance amending Title 14 of The Philadelphia Code by repealing and replacing Section 14-507, entitled '/CDO, Central Delaware Riverfront Overlay District,' to provide for new special controls, and by amending Section 14-702, entitled 'Floor Area Bonuses,' to provide area and height bonuses for the Central Delaware Riverfront"; and Bill No. 130330, entitled "An ordinance to amend the P…”

    Chief Clerk · Stated Meeting, June 13, 2013 · Jun 13, 2013 · official transcript, this passage

  2. “The Committee on Finance, to which was referred Bill No. 130009, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Income and Receipts Tax,' as it relates to non-profit activity"; and Bill No. 130123, entitled "An ordinance amending Section 2-305 of The Philadelphia Code, entitled 'Office of Property Assessment; Chief Assessment Officer; Powers and Duties,' by providing for…”

    Chief Clerk · Stated Meeting, June 6, 2013 · Jun 6, 2013 · official transcript, this passage

Status timeline

  1. Jan 24, 2013Introduced and Referred · CITY COUNCIL
  2. May 23, 2013HEARING NOTICES SENT · Committee on Finance
  3. May 23, 2013HEARING HELD · Committee on Finance
  4. May 23, 2013REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
  5. Jun 6, 2013ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  6. Jun 6, 2013SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  7. Jun 6, 2013ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  8. Jun 13, 2013READ AND PASSED · CITY COUNCIL
  9. Jun 25, 2013SIGNED · 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 Income and Receipts Tax," as it relates to nonprofit activity, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-2600 of The Philadelphia Code is amended to read as follows: CHAPTER 19-2600. BUSINESS INCOME AND RECEIPTS TAXES § 19-2601. Definitions. In addition to the definitions provided in the Act of May 30, 1984, P.L. 345, No. 69, known as the First Class City Business Tax Reform Act, and Chapter 19-500 of this Title, the following definitions shall apply: * * * Business. Carrying on or exercising for gain or profit within a city of the first class, any trade, business, including financial business as hereinafter defined, profession, vocation or commercial activity, including the partial or complete liquidation or sale of business assets, or making sales to persons within such city of the first class. "Business" shall not include the following: (1) Any business conducted by a nonprofit corporation or association organized for religious, charitable, or education purposes, other than commercial activity that does not directly serve and is not directly connected with the corporation or association's religious, charitable, or education purposes; the business of any political subdivision, or of any authority created and organized under and pursuant to law of this Commonwealth, and the business of any credit union chartered under the laws of this Commonwealth. * * * ___________________________________ Explanation: Italics indicate new matter added. ..End