City of Philadelphia - File #: 020092

• File #: 020092
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 2/21/2002
• In control: Committee of the Whole
• Final action: 4/18/2002
• Title: Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by decreasing the rates of the tax and by making technical amendments, all under certain terms and conditions.
• Sponsors: Councilmember Nutter, Councilmember DiCicco, Councilmember Kenney, Councilmember Ortiz, Councilmember Tasco, Councilmember Rizzo, Councilmember Krajewski, Councilmember Miller, Council President Verna, Councilmember Cohen, Councilmember Longstreth, Councilmember O'Neill
• Indexes: WAGE AND NET PROFITS TAX
• Code sections: 19-1500 - Wage and Net Profits Tax, 19-1502 - Imposition of Tax.

Date	Ver.	Action By	Action	Result	Tally
4/23/2002	0	MAYOR	SIGNED
4/18/2002	0	CITY COUNCIL	READ
4/18/2002	0	CITY COUNCIL	PASSED	Pass	15:0
4/11/2002	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
4/11/2002	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
4/11/2002	0	CITY COUNCIL	ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR
4/10/2002	0	Committee of the Whole	HEARING HELD
4/10/2002	0	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
4/9/2002	0	Committee of the Whole	HEARING HELD
4/9/2002	0	Committee of the Whole	RECESSED
4/8/2002	0	Committee of the Whole	HEARING HELD
4/8/2002	0	Committee of the Whole	RECESSED
3/18/2002	0	Committee of the Whole	HEARING NOTICES SENT
3/18/2002	0	Committee of the Whole	HEARING HELD
3/18/2002	0	Committee of the Whole	RECESSED
2/21/2002	0	CITY COUNCIL	Referred
2/21/2002	0	CITY COUNCIL	Introduced	Pass

Title
Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by decreasing the rates of the tax and by making technical amendments, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Section 19-1502 of The Philadelphia Code, entitled "Imposition of Tax," which is a section of Chapter 19-1500 of the Code, entitled "Wage and Net Profits Tax," is hereby repealed in it entirety, and a new Section 19-1502 is added to the Code as follows:

§19-1502. Imposition of Tax.

(1) Tax On Salaries, Wages, Commissions And Other Compensation.

(a) Residents. An annual tax on salaries, wages, commissions and other compensation earned by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates:

January 1, 1950 through December 31, 1956
1.25%
January 1, 1957 through December 31, 1960
1.50%
January 1, 1961 through December 31, 1965
1.625%
January 1, 1966 through June 30, 1968
2.00%
July 1, 1969 through June 30, 1971
3.00%
July 1, 1971 through June 30, 1976
3.3125%
July 1, l976 through June 30, 1983
4.3125%
July 1, 1983 through June 30, 1991
4.96%
July 1, 1991 through December 31, 1995
3.46%
January 1, l996 through June 30, 1996
3.36%
July 1, 1996 through June 30, 1997
3.34%
July 1, 1997 through June 30, 1998
3.29%
July 1, 1998 through June 30, 1999
3.1869%
July 1, 1999 through June 30, 2000
3.1135%
July 1, 2000 through June 30, 2001
3.0635%
July 1, 2001 through June 30, 2002
3.0385%
July 1, 2002 through June 30, 2003
3.00%
July 1, 2003 through June 30, 2007
The rate provided under §19-1502(3)
July 1, 2007 and thereafter
The rate at which the tax was imposed on June 30, 2007



(b) Non-Residents. An annual tax on salaries, wages, commissions and other compensation earned by non-residents of Philadelphia for work done or services performed or rendered in Philadelphia is impos...