Amending Chapter 9-600 of The Philadelphia Code, entitled "Service and Other Businesses", by adding a new section regulating the operation of establishments providing tax preparation services and providing for remedies, all under certain terms and conditions.

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 9-600 of The Philadelphia Code is hereby amended as follows:

CHAPTER 9-600. SERVICE AND OTHER BUSINESSES

§ 9-630. [Reserved]

Tax Preparation Services.

(b) Consumer. An individual or couple filing taxes jointly or a business consisting of a self-employed person, but not including a business with one or more employees other than the business owner.

(2) Authorization.

(a) The Department of Revenue shall provide information on its publicly-available webpage, in a prominent location, concerning the availability of no cost tax preparation services provided by the City, Commonwealth, Federal Government, registered non-profit organizations and legal aid services.

(3) Prohibited Conduct.

(a) No Tax Preparation Services Provider shall provide service to a consumer unless:

(.1) The Tax Preparation Service Provider has provided a listing of the cost of the services offered to the consumer and any additional fees that may be charged; and

(.2) Such consumer has acknowledged receipt of such information by providing evidence of receipt, such as

signing a copy of such document, or digitally certifying awareness of the cost of services; and

a.

The penalty for a violation of this Section shall be a fine of $500 for each offense.

b.

Any person aggrieved by a Tax Preparation Services Provider's violation of this Section 9-630 shall have a right of action against such Provider and may recover for each such violation:

(.1) Actual damages;

(.2) Reasonable attorney's fees and court costs;

(.3) Such other relief, including injunctive relief, as the court may deem appropriate.

SECTION 2. This Ordinance shall take effect November 1, 2024.

End