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Back to search resultsBill 050451

Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by creating a new Chapter 19-3400, entitled "Excise Tax on Outdoor Advertising Transactions," under certain terms and conditions.

AI summary

The enacted ordinance created a 7% excise tax on the purchase, rental, or licensing of space in Philadelphia for installing, placing, or maintaining outdoor advertising signs. Outdoor advertising companies must collect the tax from customers, submit monthly returns and payments to the City, and keep transaction records; it applies to transactions on or after July 1, 2005.

File details

Status
ENACTED
Introduced
May 19, 2005
Sponsors
Anna Cibotti VernaAnna Cibotti VernaJannie L. BlackwellJannie L. Blackwell
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Full text

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1.

Title 19 of The Philadelphia Code is amended to read as follows:

TITLE 19. FINANCE, TAXES AND COLLECTIONS.

* * *

CHAPTER 19-3400. EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS.

§ 19-3401. Definitions.

In this Chapter the following words and phrases shall have the meanings given to them in this Section unless the context clearly requires otherwise:

(1)

Outdoor Advertising Sign. As defined in Chapter 9-600, as amended from time to time.

(2)

Outdoor Advertising Sign Company. The owner or operator of a structure used to display an outdoor advertising sign.

(3)

Sign Support Structure. As defined in Chapter 9-600, as amended from time to time.

(4)

Purchase Price. The full consideration paid or delivered or promised to be paid to an Outdoor Advertising Company for the installation, placement or maintenance of, or license to place, an outdoor advertising sign on any building, parcel or Sign Support Structure. The Purchase Price shall not include the price paid to the owner of the real property in consideration for the erection of a Sign Support Structure.

§19-3402.

Imposition and Rate of the Excise Tax.

(1)

There is hereby imposed an excise tax on the purchase, rental or licensing of space on any building, parcel or Sign Support Structure located in the City for the purpose of installing, placing or maintaining an Outdoor Advertising Sign.

(2)

The excise tax shall be collected by an Outdoor Advertising Company at the time the Purchase Price is paid, and shall be remitted by the Outdoor Advertising Company to the City in accordance with rules and regulations to be promulgated by the Department.

(3)

The rate of tax shall be seven percent (7%) of the Purchase Price.

§19-3403.

Reports, Returns, Payment and Collection of Tax.

(1)

All taxes collected by any Outdoor Advertising Company in accordance with this Chapter shall constitute a trust fund for the City and such trust shall be enforceable against such person and any person receiving any part of such find without consideration, or knowing that the Outdoor Advertising Company is committing a breach of trust; provided, however, that any person receiving payment of a lawful obligation of the Outdoor Advertising Company from such fund shall be presumed to have received the same in good faith and without any knowledge of the breach of trust.

(2)

Every Outdoor Advertising Company shall collect the tax imposed by this Chapter from the renter or purchaser of advertising space at the time the space is rented or purchased, and shall pay it over to the City as provided hereinafter. An Outdoor Advertising Company, if it fails to collect the tax or pay it to the City when due, shall be liable to the City for the payment of the tax, including penalties and interest as provided in Section 19-509.

(3)

Every report and return shall be made upon a form furnished by the Department.

(4)

Every Outdoor Advertising Company shall transmit to the Department, on or before the fifteenth (15th) day of each month, a return for the month preceding the month in which the return is made, which return shall report the amount of consideration received for the transactions during the month for which the return is made, the amount of tax due from the Outdoor Advertising Company for that month, and such other information as the Department may require.

(5)

Every Outdoor Advertising Company, at the time of filing every return required by this Section, shall compute and pay to the Department the taxes shown as due on the return for the period for which the return is made.

(6)

Every Outdoor Advertising Company shall maintain records, which shall be made available to the Department upon its request, which shall include, but not be limited to, the number of advertising transactions on a daily or weekly basis, the rate(s) charged for each transaction, the consideration received from all transactions during the month for which each return is made, as well as such other information as the Department may require.

(7)

If an Outdoor Advertising Company enters the business of renting or selling advertising space subsequent to the effective date of this Chapter, the first return shall be filed on the fifteenth (15th) day of the first month subsequent thereto. The first return and tax payment due shall be for all transactions occurring during the preceding month based upon the actual taxable transactions during the preceding month.

(8)

The Department is authorized to promulgate rules and regulations governing the collection, administration and enforcement of the provisions of this Chapter.

SECTION 2 This Ordinance shall be effective with respect to transactions occurring on or after July 1, 2005.

_____________________________________

Explanation:

[Brackets] indicate matter deleted.

Italics

indicate new matter added.

End

File history

Sometimes city council's record keeping is not complete. This timeline reflects the information on the council's legistar website.
  1. Council actionMAYOR

    Signed

  2. Council actionCITY COUNCIL

    Read

  3. Council actionCITY COUNCIL

    Ordered placed on next week`s second reading calendar

    Council actionCITY COUNCIL

    Suspend the rules of the council

    Pass
    Council actionCITY COUNCIL

    Ordered placed on this day`s first reading calendar

  4. Council actionCommittee of the Whole

    Hearing held

    Council actionCommittee of the Whole

    Amended

    Council actionCommittee of the Whole

    Reported favorably, rule suspension requested

    Council actionCommittee of the Whole

    Hearing notices sent

  5. Council actionCITY COUNCIL

    Introduced (By Request) and Referred

    Pass
    Council actionCITY COUNCIL

    Referred