PASSED

This enacted ordinance amended Philadelphia’s Business Privilege Tax rules to exclude certain receipts from the tax calculation. The exclusion applies to receipts tied to the delivery of goods by bookbinding businesses to locations outside Philadelphia, beginning with tax year 2006.

Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by adding a new exception from the definition of "Receipts" under certain terms and conditions.