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Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates, under certain terms and conditions.

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File details

Status
In Committee
Type
Bill
Introduced
March 5, 2020
Sponsors
CPCouncil President ClarkeCPCouncilmember Parker

Full Bill

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.

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§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:

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July 1, 2019 [, and thereafter]

through June 30, 2020

2.3712%

July 1, 2020, and thereafter

2.3616%

(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:

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July 1, 2019 [, and thereafter]

through June 30, 2020

3.4481%

July 1, 2020, and thereafter

3.4395%

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(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:

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January 1, 2019 [, and thereafter]

through December 31, 2019

2.3712%

January 1, 2020, and thereafter

2.3616%

(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:

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January 1, 2019 [, and thereafter]

through December 31, 2019

3.4481%

January 1, 2020, and thereafter

3.4395%

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Explanation:

[Brackets] indicate matter deleted.

Italics

indicate new 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. ProceduralCITY COUNCIL

    Introduced and Referred

    Official action detail

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

    Source: LegislationDetail.aspx · gridLegislation

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