City of Philadelphia - File #: 130446-A

• File #: 130446-A
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 5/23/2013
• In control: Committee of the Whole
• Final action: 6/13/2013
• Title: Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by providing for a City cigarette tax and by authorizing the School District to provide for a School District cigarette tax, all under certain terms and conditions.
• Sponsors: Council President Clarke, Councilmember Jones
• Indexes: CIGARETTE TAX, FINANCE, TAXES AND COLLECTIONS
• Code sections: Title 19 - FINANCE, TAXES AND COLLECTIONS

Date	Ver.	Action By	Action	Result	Tally
6/25/2013	1	MAYOR	SIGNED
6/13/2013	1	CITY COUNCIL	READ AND PASSED	Pass	16:0
6/6/2013	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/6/2013	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
6/6/2013	1	CITY COUNCIL	ORDERED PLACED ON FINAL PASSAGE CALENDAR FOR NEXT MEETING.
6/6/2013	1	CITY COUNCIL	AMENDED
6/6/2013	0	CITY COUNCIL	READ
5/29/2013	0	Committee of the Whole	HEARING HELD
5/29/2013	0	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
5/29/2013	0	Committee of the Whole	HEARING NOTICES SENT
5/23/2013	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by providing for a City cigarette tax and by authorizing the School District to provide for a School District cigarette tax, 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 amended to read as follows:

TITLE 19. FINANCE, TAXES AND COLLECTIONS

* * *

CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION

* * *

§ 19-1807. Authorization of School District Cigarette Tax.

(1) Definitions. The definitions set forth at Section 1201 of the Tax Reform Code of 1971 shall apply to this Section, unless the context clearly implies otherwise.

(2) Imposition of the Tax.

(a) The Board of Education of the School District of Philadelphia is authorized to impose an excise tax for general public school purposes, effective January 1, 2014, and thereafter, on the sale or possession of cigarettes in the City at the rate of ten cents ($.10) per cigarette. Only one sale shall be taxable and used in computing the amount of tax due, whether said sale be of individual cigarettes, packages, cartons or cases.

(b) Notwithstanding the foregoing, no tax is imposed upon the possession or sale of any cigarette which is exempt from, or which is otherwise not subject to levy under, the tax imposed by Article XII of the Tax Reform Code of 1971, as amended, and the regulations promulgated thereunder.

(3) Collection and payment of tax.

(a) The School District cigarette tax shall be collected and remitted to the Commonwealth Department of Revenue in the same manner as the tax imposed by Article XII of the Tax Reform Code of 1971, as amended. The rules and regulations promulgated under Section 1291 of the Tax Reform Code of 1971, as amended, shall be applicable to the tax authorized by this Section, insofar as such rules and regulations are consistent w...