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BillENACTED

Bill 140489

Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by providing for additional sales and use tax and for the manner in which the tax revenues shall be used, all under certain terms and conditions.

Introduced May 22, 2014Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember JonesCouncilmember SquillaCouncilmember BlackwellCouncilmember TascoCouncilmember BassCouncilmember KenneyCouncilmember Reynolds BrownCouncilmember Quiñones SánchezCouncilmember JohnsonCouncilmember O'Brien

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. 140341-A, entitled "An ordinance to amend the Philadelphia Zoning Maps by changing the zoning designations of certain areas of land located within an area bounded by Tacony Street, Comly Street extended, the Delaware River, Frankford Creek, and Bridge Street"; and Bill No. 140144-A, entitled "An ordinance to adopt a Capital Program for the six Fiscal Years 2015 through 2020 inclusive"; and Bill No. 140145-A,…”

    Chief Clerk · Stated Meeting, June 12, 2014 · Jun 12, 2014 · official transcript, this passage

  2. “To the President and Members of the Council of the City of Philadelphia, the Committee of the Whole to which is referred Bill No. 140146, entitled "An ordinance adopting the operating budget for Fiscal Year 2015;" and Bill No. 140147, entitled "An ordinance amending Section 19-1806 of the Philadelphia Code, entitled 'Authorization of Realty Use and Occupancy Tax,' to further authorize the Board of Education of the Sc…”

    Chief Clerk · Stated Meeting, June 5, 2014 · Jun 5, 2014 · official transcript, this passage

Status timeline

  1. May 22, 2014Introduced and Referred · CITY COUNCIL
  2. Jun 4, 2014HEARING NOTICES SENT · Committee of the Whole
  3. Jun 4, 2014HEARING HELD · Committee of the Whole
  4. Jun 4, 2014REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  5. Jun 5, 2014ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  6. Jun 5, 2014SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  7. Jun 5, 2014ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  8. Jun 12, 2014READ AND PASSED · CITY COUNCIL
  9. Jun 12, 2014SIGNED · MAYOR

Official documents

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

Full text

Read the full text as published

..Title Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by providing for additional sales and use tax and for the manner in which the tax revenues shall be used, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-2700 of The Philadelphia Code is amended to read as follows: CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX. * * * § 19-2702. Additional Sales and Use Tax. (1) Sales Tax. Effective July 1, 2014, in addition to the tax imposed by § 19-2701, there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the statute authorizing the imposition of the tax. (2) Use Tax. Effective July 1, 2014, in addition to the tax imposed by § 19-2701, there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the statute authorizing the imposition of the tax. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection. (3) Tax revenues collected pursuant to subsections (1) and (2) shall be distributed to the School District of Philadelphia and the City as set forth in subsections (3)(a) through (3)(d) or as otherwise required by the General Assembly. Amounts allocated to the City pursuant to subsections (3)(a) through (3)(d) shall be used exclusively in accordance with the Act of December 18, 1984 (P.L. 1005, No. 205), known as the Municipal Pension Plan Funding Standard and Recovery Act, except to the extent the General Assembly allows a portion to be used for debt service. (a) For fiscal year 2015, the first $120,000,000 shall be distributed to the School District of Philadelphia and the balance to the City. (b) For fiscal year 2016, seventy percent (70%) shall be distributed to the School District of Philadelphia and thirty percent (30%) to the City. (c) For fiscal year 2017, sixty percent (60%) shall be distributed to the School District of Philadelphia and forty percent (40%) to the City. (d) For fiscal year 2018 and each fiscal year thereafter, fifty percent (50%) shall be distributed to the School District of Philadelphia and fifty percent (50%) to the City. ___________________________________ Explanation: Italics indicate new matter added. ..End