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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. “To the President and members of the Council of the City of Philadelphia, the Committee of the Whole, to which was referred Bill No. 160170, entitled "An ordinance to adopt a Capital Program for the six Fiscal Years 2017 through 2022 inclusive"; and Bill No. 160171, entitled "An ordinance to adopt a Fiscal 2017 Capital Budget"; and Bill No. 160173, entitled "An ordinance amending Section 19-1806 of The Philadelphia Co…”

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

Status timeline

  1. Mar 3, 2016Introduced and Referred · CITY COUNCIL
  2. May 11, 2016HEARING NOTICES SENT · Committee of the Whole
  3. May 11, 2016HEARING HELD · Committee of the Whole
  4. May 11, 2016RECESSED · Committee of the Whole
  5. May 17, 2016HEARING NOTICES SENT · Committee of the Whole
  6. May 17, 2016HEARING HELD · Committee of the Whole
  7. May 17, 2016RECESSED · Committee of the Whole
  8. May 18, 2016HEARING NOTICES SENT · Committee of the Whole
  9. May 18, 2016HEARING HELD · Committee of the Whole
  10. May 18, 2016RECESSED · Committee of the Whole
  11. May 24, 2016HEARING NOTICES SENT · Committee of the Whole
  12. May 24, 2016HEARING HELD · Committee of the Whole
  13. May 24, 2016RECESSED · Committee of the Whole
  14. May 25, 2016HEARING NOTICES SENT · Committee of the Whole
  15. May 25, 2016HEARING HELD · Committee of the Whole
  16. May 25, 2016REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  17. May 26, 2016ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  18. May 26, 2016SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  19. May 26, 2016READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  20. Jun 16, 2016READ AND PASSED · CITY COUNCIL
  21. Jun 20, 2016SIGNED · 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