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Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," to provide for tax rate reductions of the Wage and Earnings Tax for Philadelphia Residents and the Tax on Net Profits Earned in Businesses, Professions or Other Activities for Philadelphia Residents.

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File details

Status
LAPSED
Type
Bill
Introduced
February 6, 2014
Sponsors
COCouncilmember Oh

Full Bill

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows:

TITLE 19. FINANCE, TAXES AND COLLECTIONS.

* * *

CHAPTER 19-1500. WAGE AND NET PROFITS TAX.

* * *

§ 19-1502. Imposition of Tax.

(1) Tax On Salaries, Wages, Commissions And Other Compensation.

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:

1

Title

Amending Title 19 of The Philadelphia Code, entitled “Finance, Taxes and Collections,” to provide for tax rate reductions of the Wage and Earnings Tax for Philadelphia Residents and the Tax on Net Profits Earned in Businesses, Professions or Other Activities for Philadelphia Residents.

Body

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows:

TITLE 19. FINANCE, TAXES AND COLLECTIONS.

* * *

CHAPTER 19-1500. WAGE AND NET PROFITS TAX.

* * *

§ 19-1502. Imposition of Tax.

(1) Tax On Salaries, Wages, Commissions And Other Compensation.

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:

January 1, 1950 through December 31, 1956

tcell1.25%

January 1, 1957 through December 31, 1960

tcell1.50%

January 1, 1961 through December 31, 1965

tcell1.625%

January 1, 1966 through June 30, 1968

tcell2.00%

July 1, 1969 through June 30, 1971

tcell3.00%

July 1, 1971 through June 30, 1976

tcell3.3125%

July 1, 1976 through June 30, 1983

tcell4.3125%

July 1, 1983 through June 30, 1991

tcell4.96%

July 1, 1991 through December 31, 1995

tcell3.46%

January 1, 1996 through June 30, 1996

tcell3.36%

July 1, 1996 through June 30, 1997

tcell3.34%

July 1, 1997 through June 30, 1998

tcell3.29%

July 1, 1998 through June 30, 1999

tcell3.1869%

July 1, 1999 through June 30, 2000

tcell3.1135%

July 1, 2000 through June 30, 2001

tcell3.0635%

July 1, 2001 through June 30, 2002

tcell3.0385%

July 1, 2002 through June 30, 2003

tcell3.00%

July 1, 2003 through December 31, 2004

tcell2.9625%

January 1, 2005 through December 31, 2005

tcell2.831%

January 1, 2006 through December 31, 2006

tcell2.801%

January 1, 2007 through December 31, 2007

tcell2.76%

January 1, 2008 through June 30, 2008

tcell2.719%

July 1, 2008 through December 31, 2008

tcell2.48%

January 1, 2009 through June 30, 2009

tcell2.43%

July 1, 2009 through June 30, 2010

tcell2.4296%

July 1, 2010 through June 30, 2013

tcell2.428%

July 1, 2013

through June 30, 2014

tcell

2.424%

July 1, 2014

[and thereafter]

through June 30, 2015

tcell

2.42%

July 1, 2015 through June 30, 2016

tcell2.2562%

July 1, 2016 through June 30, 2017

tcell2.2398%

July 1, 2017 through June 30, 2018

tcell2.2234%

July 1, 2018 through June 30, 2019

tcell2.2070%

July 1, 2019 through June 30, 2020

tcell2.1906%

July 1, 2020 through June 30, 2021

tcell2.1742%

July 1, 2021 through June 30, 2022

tcell2.1579%

July 1, 2022 through June 30, 2023

tcell2.1415%

July 1, 2023 through June 30, 2024

tcell2.1251%

July 1, 2024 through June 30, 2025

tcell2.1087%

July 1, 2025 and thereafter

tcell2.0923%

* * *

(2) Tax On Net Profits Earned In Businesses, Professions Or Other Activities.

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:

1

Title

Amending Title 19 of The Philadelphia Code, entitled “Finance, Taxes and Collections,” to provide for tax rate reductions of the Wage and Earnings Tax for Philadelphia Residents and the Tax on Net Profits Earned in Businesses, Professions or Other Activities for Philadelphia Residents.

Body

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows:

TITLE 19. FINANCE, TAXES AND COLLECTIONS.

* * *

CHAPTER 19-1500. WAGE AND NET PROFITS TAX.

* * *

§ 19-1502. Imposition of Tax.

(1) Tax On Salaries, Wages, Commissions And Other Compensation.

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:

January 1, 1950 through December 31, 1956

tcell1.25%

January 1, 1957 through December 31, 1960

tcell1.50%

January 1, 1961 through December 31, 1965

tcell1.625%

January 1, 1966 through June 30, 1968

tcell2.00%

July 1, 1969 through June 30, 1971

tcell3.00%

July 1, 1971 through June 30, 1976

tcell3.3125%

July 1, 1976 through June 30, 1983

tcell4.3125%

July 1, 1983 through June 30, 1991

tcell4.96%

July 1, 1991 through December 31, 1995

tcell3.46%

January 1, 1996 through June 30, 1996

tcell3.36%

July 1, 1996 through June 30, 1997

tcell3.34%

July 1, 1997 through June 30, 1998

tcell3.29%

July 1, 1998 through June 30, 1999

tcell3.1869%

July 1, 1999 through June 30, 2000

tcell3.1135%

July 1, 2000 through June 30, 2001

tcell3.0635%

July 1, 2001 through June 30, 2002

tcell3.0385%

July 1, 2002 through June 30, 2003

tcell3.00%

July 1, 2003 through December 31, 2004

tcell2.9625%

January 1, 2005 through December 31, 2005

tcell2.831%

January 1, 2006 through December 31, 2006

tcell2.801%

January 1, 2007 through December 31, 2007

tcell2.76%

January 1, 2008 through June 30, 2008

tcell2.719%

July 1, 2008 through December 31, 2008

tcell2.48%

January 1, 2009 through June 30, 2009

tcell2.43%

July 1, 2009 through June 30, 2010

tcell2.4296%

July 1, 2010 through June 30, 2013

tcell2.428%

July 1, 2013

through June 30, 2014

tcell

2.424%

July 1, 2014

[and thereafter]

through June 30, 2015

tcell

2.42%

July 1, 2015 through June 30, 2016

tcell2.2562%

July 1, 2016 through June 30, 2017

tcell2.2398%

July 1, 2017 through June 30, 2018

tcell2.2234%

July 1, 2018 through June 30, 2019

tcell2.2070%

July 1, 2019 through June 30, 2020

tcell2.1906%

July 1, 2020 through June 30, 2021

tcell2.1742%

July 1, 2021 through June 30, 2022

tcell2.1579%

July 1, 2022 through June 30, 2023

tcell2.1415%

July 1, 2023 through June 30, 2024

tcell2.1251%

July 1, 2024 through June 30, 2025

tcell2.1087%

July 1, 2025 and thereafter

tcell2.0923%

* * *

(2) Tax On Net Profits Earned In Businesses, Professions Or Other Activities.

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, 1949 through December 31, 1955

tcell1.25%

January 1, 1956 through December 31, 1959

tcell1.50%

pard

January 1, 1960 through December 31, 1964

tcell1.625%

January 1, 1965 through December 31, 1968

tcell2.00%

January 1, 1969 through December 30, 1970

tcell3.00%

January 1, 1971 through December 31, 1975

tcell3.3125%

January 1, 1976 through December 31, 1982

tcell4.3125%

January 1, 1983 through June 30, 1991

tcell4.96%

July 1, 1991 through December 31, 1995

tcell3.46%

January 1, 1996 through December 31, 1996

tcell3.34%

January 1, 1997 through December 31, 1997

tcell3.29%

January 1, 1998 through December 31, 1998

tcell3.1869%

January 1, 1999 through December 31, 1999

tcell3.1135%

January 1, 2000 through December 31, 2000

tcell3.0635%

January 1, 2001 through December 31, 2001

tcell3.0385%

January 1, 2002 through December 31, 2002

tcell3.00%

January 1, 2003 through December 31, 2004

tcell2.9625%

January 1, 2005 through December 31, 2005

tcell2.831%

January 1, 2006 through December 31, 2006

tcell2.801%

January 1, 2007 through December 31, 2007

tcell2.760%

January 1, 2008 through June 30, 2008

tcell2.719%

July 1, 2008 through December 31, 2008

tcell2.48%

January 1, 2009 through December 31, 2009

tcell2.4296%

January 1, 2010 through December 31, 2012

tcell

2.428%

January 1, 2013 through December 31, 2013

tcell2.424

%

January 1, 2014

[and thereafter]

through December 31, 2014

tcell2.42%

January 1, 2015 through December 31, 2015

tcell

2.2562%

January 1, 2016 through December 31, 2016

tcell

2.2398%

January 1, 2017 through December 31, 2017

tcell

2.2234%

January 1, 2018 through December 31, 2018

tcell

2.2070%

January 1, 2019 through December 31, 2019

tcell

2.1907%

January 1, 2020 through December 31, 2020

tcell

2.1743%

January 1, 2021 through December 31, 2021

tcell

2.1579%

January 1, 2022 through December 31, 2022

tcell

2.1415%

January 1, 2023 through December 31, 2023

tcell

2.1251%

January 1, 2024 through December 31, 2024

tcell

2.1087%

January 1, 2025 and thereafter

tcell

2.0924%

* * *

___________________________________

Explanation:

[Brackets] indicate matter deleted.

Italics

indicate matter added.

End

Timeline

File history

A file can move through several public steps, including introduction, hearings, amendments, votes and final action. This timeline puts those events in date order, groups routine entries from the same day, and attaches published member votes to the action they record.

  1. Council ActionCommittee on Finance

    RECESSED

    Other recorded action without a published tally.

    Official action detail

    Source: LegislationDetail.aspx · gridLegislation

    View official action on Legistar ↗
    2 procedural actionsCommittee on Finance
  2. UnanimousCITY COUNCIL

    Introduced and Referred

    Marked unanimous; no member-by-member tally published.

    Pass
    Official action detail

    A motion was made by Councilmember Oh that this matter be Introduced and Referred to the Committee on Finance. The motion carried unanimously.

    Source: LegislationDetail.aspx · gridLegislation

    View official action on Legistar ↗