civus
BillENACTED

Bill 160175

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 3, 2016Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember Henon

From the floor

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

  1. …chool District of Philadelphia to impose a tax on real estate within the City of Philadelphia"; and Bill No. 160175, entitled "An ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled 'Wage and Net Profits Tax,' by revising certain tax rates," respectfully reports it has considered the same and returns the attached bills to Council with a favorable recommendation.

    Chief Clerk · Stated Meeting, May 26, 2016 · May 26, 2016 · official transcript, this passage

Status timeline

  1. Mar 3, 2016
    Introduced and Referred · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Henon that this matter be Introduced and Referred to the Committee of the Whole. The motion carried unanimously.

  2. May 11, 2016
    HEARING NOTICES SENT · Committee of the Whole
  3. May 11, 2016
    HEARING HELD · Committee of the Whole
  4. May 11, 2016
    RECESSED · Committee of the Whole
  5. May 17, 2016
    HEARING NOTICES SENT · Committee of the Whole
  6. May 17, 2016
    HEARING HELD · Committee of the Whole
  7. May 17, 2016
    RECESSED · Committee of the Whole
  8. May 18, 2016
    HEARING NOTICES SENT · Committee of the Whole
  9. May 18, 2016
    HEARING HELD · Committee of the Whole
  10. May 18, 2016
    RECESSED · Committee of the Whole
  11. May 24, 2016
    HEARING NOTICES SENT · Committee of the Whole
  12. May 24, 2016
    HEARING HELD · Committee of the Whole
  13. May 24, 2016
    RECESSED · Committee of the Whole
  14. May 25, 2016
    HEARING NOTICES SENT · Committee of the Whole
  15. May 25, 2016
    HEARING HELD · Committee of the Whole
  16. May 25, 2016
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  17. May 26, 2016
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  18. May 26, 2016
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Henon that this matter be SUSPEND THE RULES OF THE COUNCIL. The motion carried unanimously.

  19. May 26, 2016
    READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  20. Jun 16, 2016
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

    A motion was made that this matter be READ AND PASSED. The motion carried by the following vote:

  21. Jun 20, 2016
    SIGNED · 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, 2015 [and thereafter] through June 30, 2016 2.4102% July 1, 2016 and thereafter 2.4004% (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, 2015 [and thereafter] through June 30, 2016 3.4828% July 1, 2016 and thereafter 3.4741% (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, 2015 [and thereafter] through December 31, 2015 2.4102% January 1, 2016 and thereafter 2.4004% (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, 2015 [and thereafter] through December 31, 2015 3.4828% January 1, 2016 and thereafter 3.4741% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2