City of Philadelphia - File #: 040607

• File #: 040607
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 5/27/2004
• In control: Committee of the Whole
• Final action: 6/21/2004
• Title: Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by decreasing the rates of the tax, by making technical amendments changing the effective dates for rate changes, and, repealing certain provisions, all under certain terms and conditions.
• Sponsors: Councilmember Nutter, Councilmember Tasco, Councilmember DiCicco, Councilmember Kenney, Councilmember Krajewski, Councilmember O'Neill, Councilmember Kelly, Councilmember Rizzo, Council President Verna
• Code sections: 19-1500 - Wage and Net Profits Tax, 19-1502 - Imposition of Tax.

Date	Ver.	Action By	Action	Result	Tally
7/1/2004	1	MAYOR	SIGNED
6/21/2004	1	CITY COUNCIL	READ
6/21/2004	1	CITY COUNCIL	PASSED	Pass	11:6
6/10/2004	0	Committee of the Whole	HEARING NOTICES SENT
6/10/2004	0	Committee of the Whole	HEARING HELD
6/10/2004	0	Committee of the Whole	AMENDED
6/10/2004	1	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
6/10/2004	1	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/10/2004	1	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
6/10/2004	1	CITY COUNCIL	ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR
6/8/2004	0	Committee of the Whole	HEARING HELD
6/8/2004	0	Committee of the Whole	RECESSED
6/7/2004	0	Committee of the Whole	HEARING NOTICES SENT
6/7/2004	0	Committee of the Whole	RECESSED
6/7/2004	0	Committee of the Whole	HEARING HELD
5/27/2004	0	CITY COUNCIL	Referred
5/27/2004	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, by making technical amendments changing the effective dates for rate changes, and, repealing certain provisions, 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the Code, entitled "Wage and Net Profits Tax," is hereby amended and subsection (3) of this Section 19-1502 is hereby repealed in its entirety:

§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:

* * *

[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]
July 1, 2003 through December 31, 2004
2.9625%
January 1, 2005 through December 31, 2005
2.831%
January 1, 2006 through December 31, 2006
2.801%
January 1, 2007 through December 31, 2007
2.76%
January 1, 2008 through December 31, 2008
2.719%
January 1, 2009 through December 31, 2009
2.669%
January 1, 2010 through December 31, 2010
2.5158%
January 1, 2011 through December 31, 2011
2.3626%
January 1, 2012 through December 31, 2012
2.2094%
January 1, 2013 through December 31, 2013
2.0562%
January 1, 2014 through December 31, 2014
1.903%
January 1, 2015 and thereafter
1.75%

(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...