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BillENACTED

Bill 150167

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 5, 2015Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember Jones

From the floor

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

  1. “To the President and members of the Council of the City of Philadelphia, the Committee of the Whole, to which was referred Bill No. 150162, entitled "An ordinance to adopt a Capital Program for the six Fiscal Years 2016 through 2021 inclusive"; and Bill No. 150163, entitled "An ordinance to adopt a Fiscal 2016 Capital Budget"; and Bill No. 150164, entitled "An ordinance adopting the Operating Budget for Fiscal Year 2…”

    Chief Clerk · Stated Meeting, June 11, 2015 · Jun 11, 2015 · official transcript, this passage

Status timeline

  1. Mar 5, 2015Introduced and Referred · CITY COUNCIL
  2. May 21, 2015HEARING NOTICES SENT · Committee of the Whole
  3. May 21, 2015HEARING HELD · Committee of the Whole
  4. May 21, 2015RECESSED · Committee of the Whole
  5. May 26, 2015HEARING NOTICES SENT · Committee of the Whole
  6. May 26, 2015HEARING HELD · Committee of the Whole
  7. May 26, 2015RECESSED · Committee of the Whole
  8. May 27, 2015HEARING NOTICES SENT · Committee of the Whole
  9. May 27, 2015HEARING HELD · Committee of the Whole
  10. May 27, 2015RECESSED · Committee of the Whole
  11. Jun 2, 2015HEARING NOTICES SENT · Committee of the Whole
  12. Jun 2, 2015HEARING HELD · Committee of the Whole
  13. Jun 2, 2015RECESSED · Committee of the Whole
  14. Jun 3, 2015HEARING NOTICES SENT · Committee of the Whole
  15. Jun 3, 2015HEARING HELD · Committee of the Whole
  16. Jun 3, 2015RECESSED · Committee of the Whole
  17. Jun 10, 2015HEARING NOTICES SENT · Committee of the Whole
  18. Jun 10, 2015HEARING HELD · Committee of the Whole
  19. Jun 10, 2015REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  20. Jun 11, 2015ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  21. Jun 11, 2015SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  22. Jun 11, 2015READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  23. Jun 18, 2015READ AND PASSED · CITY COUNCIL
  24. Jun 18, 2015SIGNED · MAYOR

Official documents

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

Full text

Read the full text as published

..Title Amending Chapter 19-1500 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, 2014 [and thereafter] through June 30, 2015 2.42% July 1, 2015 and thereafter 2.4102% (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, 2014 [and thereafter] through June 30, 2015 3.4915% July 1, 2015 and thereafter 3.4828% (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, 2014 [and thereafter] through December 31, 2014 2.42% January 1, 2015 and thereafter 2.4102% (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, 2014 [and thereafter] through December 31, 2014 3.4915% January 1, 2015 and thereafter 3.4828% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2