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BillENACTED

Bill 210284

Amending Chapter 19-2600 of The Philadelphia Code, entitled “Business Income and Receipts Taxes,” by revising certain tax rates, under certain terms and conditions.

Introduced Apr 8, 2021Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember DombCouncilmember DombCouncilmember SquillaCouncilmember Squilla

How members voted

  1. Vote on Jun 23, 2022 · CITY COUNCIL

    Aye (14)

    Councilmember DombCouncilmember GreenCouncilmember OhCouncilmember SquillaCouncilmember JohnsonCouncilmember JonesCouncil President ClarkeCouncilmember Quiñones SánchezCouncilmember BassCouncilmember ParkerCouncilmember O'NeillCouncilmember Gilmore RichardsonCouncilmember ThomasCouncilmember Driscoll

    Nay (3)

    Councilmember GymCouncilmember BrooksCouncilmember Gauthier

From the floor

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

  1. “An ordinance amending Bill No. 210284, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Income and Receipts Tax,' by revising certain tax rates, under certain terms and conditions," to fix a mistake in identifying the tax year to which a tax reduction applies, so that the tax reduction applies in Fiscal Year 2023.”

    Chief Clerk · Stated Meeting, November 3, 2022 · Nov 3, 2022 · official transcript, this passage

  2. “…n the resident Net Profits Tax is applicable"; and Bill No. 220660, entitled "An ordinance amending Bill No. 210284, entitled 'An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Income and Receipts Taxes,' by revising certain tax rates, under certain terms and conditions,' to STATED MEETING 24 10/20/2022 identifying the tax year to which a tax reduction applies, so that the tax reducti…”

    Chief Clerk · Stated Meeting, October 20, 2022 · Oct 20, 2022 · official transcript, this passage

  3. “… in which a reduction in the resident Net Profits Tax rate is applicable; and An ordinance amending Bill No. 210284, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Income and Receipts Taxes,' by revising certain tax rates, under certain terms and conditions," to fix a mistake in identifying the tax year to which a tax reduction applies, so that the tax reduction applies i…”

    Chief Clerk · Stated Meeting, September 15, 2022 · Sep 15, 2022 · official transcript, this passage

  4. “Yes. I ask that Bill No. 210284 be removed from the Bill Consent Agenda.”

    Councilwoman Gym · Stated Meeting, June 23, 2022 · Jun 23, 2022 · official transcript, this passage

  5. “…Thanking you in advance to all the Councilmembers who are voting yes to the amended Bill 220410 and Bill 210284, the wage and BIRT tax reform bills. We truly appreciate your leadership and support and hope you all stay safe and have a wonderful day.”

    Ms. Zaw · Stated Meeting, June 23, 2022 · Jun 23, 2022 · official transcript, this passage

  6. “…hat we STATED MEETING 252 6/23/2022 6/23/22 - STATED - 2ND READING removed from the Consent Agenda, Bill No. 210284. May I proceed?”

    Chief Clerk · Stated Meeting, June 23, 2022 · Jun 23, 2022 · official transcript, this passage

Status timeline

  1. Apr 8, 2021
    Introduced and Referred · CITY COUNCIL

    This Bill was Introduced and Referred.to the Committee of the Whole

  2. Jun 2, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  3. Jun 2, 2021
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  4. Jun 2, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  5. Jun 8, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  6. Jun 8, 2021
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  7. Jun 8, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  8. Jun 10, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  9. Jun 10, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  10. Jun 10, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  11. Jun 11, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  12. Jun 11, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  13. Jun 14, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  14. Jun 14, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  15. Jun 15, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  16. Jun 15, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  17. Jun 17, 2021
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  18. Jun 17, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  19. Jun 17, 2021
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  20. Jun 14, 2022
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  21. Jun 14, 2022
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  22. Jun 15, 2022
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  23. Jun 15, 2022
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  24. Jun 15, 2022
    AMENDED · Committee of the Whole

    This Bill was AMENDED.

  25. Jun 15, 2022
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole

    This Bill was REPORTED FAVORABLY, RULE SUSPENSION REQUESTED.

  26. Jun 16, 2022
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    This Bill was SUSPEND THE RULES OF THE COUNCIL.

  27. Jun 16, 2022
    READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL

    This Bill was READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR.

  28. Jun 16, 2022
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL

    This Bill was ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR.

  29. Jun 23, 2022
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

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

  30. Jun 27, 2022
    SIGNED · MAYOR

    This Bill was SIGNED.

Official documents

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

Full text

Read the full text as published

..Title Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Taxes," by revising certain tax rates, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-2600 of The Philadelphia Code is hereby amended as follows: CHAPTER 19-2600. BUSINESS INCOME AND RECEIPTS TAXES * * * � 19-2604. Tax Rates, Credits, and Alternative Tax Computation. (1) Every business shall pay an annual tax on each dollar of annual receipts at the millage rate shown in the second column of the following chart ("Receipts rate in mills"), and an annual tax on net income at the percentage rate shown in the third column ("Net income rate %"), except that a regulated industry shall only pay an annual tax on each dollar of annual receipts at the millage rate shown in the second column, and in an amount not to exceed the percentage of net income shown in the third column: Tax year(s) Receipts rate in mills Net income rate % * * * 2021 1.415 mills 6.20% 2022 1.415 mills 6.20% 2023 and thereafter 1.415 mills [6.15%] 5.99% [2024 and thereafter] [1.415 mills] [6.10%] * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2