City of Philadelphia - File #: 110548-A

• File #: 110548-A
• Version: 2
• Type: Bill
• Status: ENACTED
• File created: 9/8/2011
• In control: Committee on Finance
• Final action: 11/3/2011
• Title: Amending The Philadelphia Code, principally Title 19, entitled "Finance, Taxes and Collections," and such other provisions as may be appropriate, to reduce the tax burden on existing and new businesses; and to eliminate, waive, or reduce certain fees and permit charges, all for the purpose of generating growth in existing businesses, the birth of new businesses, and the creation of jobs; all under certain terms and conditions.
• Sponsors: Councilmember Kenney, Councilmember DiCicco, Councilmember Krajewski, Councilmember Reynolds Brown, Councilmember Blackwell, Councilmember Miller, Councilmember Sanchez, Councilmember Jones
• Indexes: TAXES
• Code sections: Title 19 - FINANCE, TAXES AND COLLECTIONS

Date	Ver.	Action By	Action	Result	Tally
11/14/2011	2	MAYOR	SIGNED
11/3/2011	2	CITY COUNCIL	READ AND PASSED	Pass	16:0
10/27/2011	1	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
10/27/2011	1	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
10/27/2011	2	CITY COUNCIL	AMENDED
10/27/2011	1	CITY COUNCIL	READ
10/27/2011	2	CITY COUNCIL	ORDERED PLACED ON FINAL PASSAGE CALENDAR FOR NEXT MEETING.
10/24/2011	0	Committee on Finance	HEARING NOTICES SENT
10/24/2011	0	Committee on Finance	HEARING HELD
10/24/2011	0	Committee on Finance	AMENDED
10/24/2011	1	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
9/8/2011	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending The Philadelphia Code, principally Title 19, entitled "Finance, Taxes and Collections," and such other provisions as may be appropriate, to reduce the tax burden on existing and new businesses; and to eliminate, waive, or reduce certain fees and permit charges, all for the purpose of generating growth in existing businesses, the birth of new businesses, and the creation of jobs; all under certain terms and conditions.
Body

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

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

TITLE 19. FINANCE, TAXES AND COLLECTIONS.

* * *

CHAPTER 19-2600. BUSINESS PRIVILEGE TAXES.

* * *

§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 license from the Department of Licenses and Inspections.

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

(a) A permanent license shall be issued upon payment of a fee of three hundred (300) dollars.

(b) An annual license, valid for a tax year, shall be issued upon a payment of fifty (50) dollars.] There shall be no fee for the issuance of the business privilege license required by this Section.

* * *

CHAPTER 19-3800. NEW BUSINESSES.

(1) Definitions. In this Chapter, the following definitions shall apply.

(a) Department. The Revenue Department.

(b) Family member. A parent, spouse, life partner, child, sibling or like relative-in-law of an owner of a New Business or affiliate.

(c) New Business. A business that is subject to business privilege tax under Section 19-2603, but was not subject to the business privilege taxes imposed by Section 19-2603 at any time...