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.
§19-1502. Imposition of Tax.
Tax On Salaries, Wages, Commissions And Other Compensation.
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:
July 1, 2019 [, and thereafter]
through June 30, 2020
3.4481%
July 1, 2020 through June 30, 2021
3.5019%
July 1, 2021, and thereafter
3.4481%
Tax On Net Profits Earned In Businesses, Professions Or Other Activities.
Non-Residents
. 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:
January 1, 2019 [, and thereafter]
through December 31, 2019
3.4481%
January 1, 2020 through December 31, 2020
3.5019%
January 1, 2021, and thereafter
3.4481%
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Explanation:
[Brackets] indicate matter deleted.
Italics
indicate new matter added.
End