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BillLAPSED

Bill 130183

Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates, under certain terms and conditions.

Introduced Mar 14, 2013Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember Jones

Status timeline

  1. Mar 14, 2013Introduced (By Request) and Referred · CITY COUNCIL
  2. Apr 23, 2013HEARING NOTICES SENT · Committee of the Whole
  3. Apr 24, 2013HEARING HELD · Committee of the Whole
  4. Apr 24, 2013RECESSED · Committee of the Whole
  5. Apr 29, 2013HEARING NOTICES SENT · Committee of the Whole
  6. Apr 29, 2013HEARING HELD · Committee of the Whole
  7. Apr 29, 2013RECESSED · Committee of the Whole
  8. Apr 29, 2013HEARING HELD · Committee of the Whole
  9. Apr 29, 2013RECESSED · Committee of the Whole
  10. Apr 30, 2013HEARING HELD · Committee of the Whole
  11. Apr 30, 2013RECESSED · Committee of the Whole
  12. May 1, 2013HEARING HELD · Committee of the Whole
  13. May 1, 2013RECESSED · Committee of the Whole
  14. May 8, 2013HEARING HELD · Committee of the Whole
  15. May 8, 2013RECESSED · Committee of the Whole
  16. May 15, 2013RECESSED · Committee of the Whole
  17. May 20, 2013RECESSED · Committee of the Whole
  18. May 22, 2013RECESSED · Committee of the Whole
  19. May 28, 2013HEARING NOTICES SENT · Committee of the Whole
  20. May 28, 2013RECESSED · Committee of the Whole
  21. May 29, 2013HEARING NOTICES SENT · Committee of the Whole
  22. May 29, 2013RECESSED · Committee of the Whole
  23. Jun 5, 2013HEARING NOTICES SENT · Committee of the Whole
  24. Jun 5, 2013RECESSED · Committee of the Whole
  25. Jun 12, 2013HEARING NOTICES SENT · Committee of the Whole
  26. Jun 12, 2013RECESSED · Committee of the Whole
  27. Jun 19, 2013RECESSED · 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 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates, 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: * * * July 1, 2010 [and thereafter] through June 30, 2013 2.4280% July 1, 2013, through June 30, 2014 2.424% July 1, 2014, through June 30, 2015 2.42% July 1, 2015, through June 30, 2016 2.37% July 1, 2016 through June 30, 2017 2.314% July 1, 2017 and thereafter 2.2568% (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: * * * July 1, 2010 [and thereafter] through June 30, 2013 3.4985% July 1, 2013, through June 30, 2014 3.495% July 1, 2014, through June 30, 2015 3.4915% July 1, 2015, through June 30, 2016 3.447% July 1, 2016 through June 30, 2017 3.397% July 1, 2017 and thereafter 3.346% (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, 2010 [and thereafter] through December 31, 2012 2.4280% January 1, 2013, through December 31, 2013 2.424% January 1, 2014, through December 31, 2014 2.42% January 1, 2015, through December 31, 2015 2.37% January 1, 2016, through December 31, 2016 2.314% January 1, 2017, and thereafter 2.2568% (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, 2010 and thereafter 3.4985% January 1, 2013, through December 31, 2013 3.495% January 1, 2014, through December 31, 2014 3.4915% January 1, 2015, through December 31, 2015 3.447% January 1, 2016, through December 31, 2016 3.397% January 1, 2017, and thereafter 3.346% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End