READ AND PASSED

This enacted ordinance renamed Philadelphia’s Business Privilege Tax as the Business Income and Receipts Tax and the Business Privilege License as the Commercial Activity License. It updated references throughout the City Code, including rules for business licenses, tax credits, permits, and other business-related requirements; existing valid licenses and prior legal obligations remained in effect.

Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," to rename the Business Privilege Tax the Business Income and Receipts Tax and the Business Privilege License the Commercial Activity License, and making conforming amendments throughout The Philadelphia Code, all under certain terms and conditions.