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Title:
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Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by excluding from the definition of receipts certain receipts of eating and drinking establishments that provide a smoke-free environment, by giving a credit against business privilege taxes to certain eating and drinking establishments that incur losses directly attributable to providing a smoke-free environment, by providing a credit against business privilege taxes to eating, drinking and lodging establishments that incur construction costs in connection with creating separate smoking facilities, and by providing certain other exclusions from receipts and certain other tax credits for eating, drinking and lodging establishments based upon their smoke-free policies; all under certain terms and conditions.
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Action text:
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A motion was made by Councilmember Ortiz that this matter be Introduced. The motion carried unanimously.
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