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BillLAPSED

Bill 180178

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 1, 2018Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncilmember TaubenbergerCouncilmember O'Neill

Status timeline

  1. Mar 1, 2018Introduced and Referred · CITY COUNCIL
  2. May 8, 2018HEARING NOTICES SENT · Committee of the Whole
  3. May 8, 2018HEARING HELD · Committee of the Whole
  4. May 8, 2018RECESSED · Committee of the Whole
  5. May 9, 2018HEARING NOTICES SENT · Committee of the Whole
  6. May 9, 2018HEARING HELD · Committee of the Whole
  7. May 9, 2018RECESSED · Committee of the Whole
  8. May 16, 2018HEARING NOTICES SENT · Committee of the Whole
  9. May 16, 2018HEARING HELD · Committee of the Whole
  10. May 16, 2018RECESSED · Committee of the Whole
  11. May 23, 2018HEARING NOTICES SENT · Committee of the Whole
  12. May 23, 2018HEARING HELD · Committee of the Whole
  13. May 23, 2018RECESSED · Committee of the Whole
  14. Jun 5, 2018HEARING NOTICES SENT · Committee of the Whole
  15. Jun 5, 2018HEARING HELD · Committee of the Whole
  16. Jun 5, 2018RECESSED · Committee of the Whole

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, 2017 [and thereafter] through June 30, 2018 2.3907% July 1, 2018, and thereafter 2.342% (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, 2017 [and thereafter] through June 30, 2018 3.4654% July 1, 2018, and thereafter 3.4221% (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, 2017 [and thereafter] through December 31, 2017 2.3907% January 1, 2018, and thereafter 2.342% (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, 2017 [and thereafter] through December 31, 2017 3.4654% January 1, 2018, and thereafter 3.4221% * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End