Title
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.
Body
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
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§ 9-630. [Reserved] Tax Preparation Services.
(1) Definitions.
(a) Tax Preparation Services Provider. An individual or business involved in providing a service to consumers involving preparation of, federal, state, or City tax returns or related filings.
(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
(4) Remedies.
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.
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SECTION 2. This Ordinance shall take effect November 1, 2024.
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