THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1.
Chapter 19-2700 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX.
§ 19-2701. Imposition and Rate of Tax.
Sales Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class
and any other statute authorizing the imposition of such a tax,
there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price
; provided that, for the period commencing August 1, 2009, and ending June 30, 2014, the tax is imposed at the rate of two percent (2%) on the purchase price
. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the Act.
Use Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class
and any other statute authorizing the imposition of such a tax,
there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price
; provided that, for the period commencing August 1, 2009, and ending June 30, 2014, the tax is imposed at the rate of two percent (2%) on the purchase price
. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the Act. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection.
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SECTION 2. Effective date. This Ordinance shall be effective upon authorization of the General Assembly.
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Explanation:
[Brackets] indicate matter deleted.
Italics
indicate new matter added.
End