City of Philadelphia - File #: 110758

• File #: 110758
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 10/27/2011
• In control: Committee on Finance
• Title: 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.
• Sponsors: Councilmember Tasco
• Indexes: BUSINESS PRIVILEGE TAX
• Code sections: 19-2600 - Business Privilege Tax

Date	Ver.	Action By	Action	Result	Tally
12/21/2011	1	MAYOR	SIGNED
12/8/2011	1	CITY COUNCIL	READ AND PASSED	Pass	17:0
12/1/2011	1	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
12/1/2011	1	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
12/1/2011	1	CITY COUNCIL	ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR
11/29/2011	0	Committee on Finance	HEARING NOTICES SENT
11/29/2011	0	Committee on Finance	HEARING HELD
11/29/2011	0	Committee on Finance	AMENDED
11/29/2011	1	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
10/27/2011	0	CITY COUNCIL	Introduced and Referred	Pass

Title
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.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-2600 of The Philadelphia Code is hereby amended to read as follows:


CHAPTER 19-2600. [BUSINESS PRIVILEGE] BUSINESS INCOME AND RECEIPTS TAXES

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§ 19-2602. Licenses.

(1) Every person desiring to engage in or to continue to engage in any business within the City of Philadelphia shall, whether or not such person maintains a place of business in the City, prior to engaging in such business, procure a [business privilege] commercial activity license from the Department of Licenses and Inspections. A person exclusively engaged in a hobby or other not-for-profit activity, excluded from the definition of business set forth in § 19-2601, shall not be required to procure or maintain a [business privilege] commercial activity license.

(2) Two (2) types of [business privilege] commercial activity licenses as required by subsection 19-2602(1) shall be issued, subject to all other provisions of this Section:

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(4) Every person required to procure a license under this Section shall as a condition to the receipt or retention of the license:

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(d) refrain from causing or permitting an owner or occupier to cause a public or private nuisance, either directly or indirectly, or by permitting third persons or conditions to do so when such nuisances may be minimized or prevented by reasonable measures.

(.1) The Department of Licenses and Inspections shall refrain from issuing, or shall revoke, the [business privilege] commercial activity license of any person, who, under color of such license intends to ope...