Bill 130444
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 by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“To the President and members of the Council of the City of Philadelphia, the Committee of the Whole, to which was referred Bill No. 130178, entitled "An ordinance to adopt a Capital Program for the six Fiscal Years 2014 through 2019 inclusive"; and Bill No. 130179, entitled "An Fiscal 2014 Capital Budget; and Bill No. 130181, entitled "An ordinance amending Chapters 19-1300 and 19-1800 of The Philadelphia Code, entit…”
Chief Clerk · Stated Meeting, June 6, 2013 · Jun 6, 2013 · official transcript, this passage
Status timeline
- May 23, 2013Introduced and Referred · CITY COUNCIL
- May 29, 2013HEARING NOTICES SENT · Committee of the Whole
- May 29, 2013HEARING HELD · Committee of the Whole
- May 29, 2013REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
- Jun 6, 2013ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Jun 6, 2013SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Jun 6, 2013ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Jun 13, 2013READ AND PASSED · CITY COUNCIL
- Jun 25, 2013SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
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..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 and thereafter 2.42% (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 and thereafter 3.4915% (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 and thereafter 2.42% (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] through December 31, 2012 3.4985% January 1, 2013 through December 31, 2013 3.495% January 1, 2014 and thereafter 3.4915% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End