Title
Amending Chapter 19-1200 of The Philadelphia Code, entitled "Parking Tax," by revising certain tax rates, under certain terms and conditions.
Body
WHEREAS, passage of this Ordinance will await the outcome of a determination by the Good Parking Jobs for Philadelphia Review Committee, pursuant to Philadelphia Code section 19-1202(1)(b)(.1) that the conditions in the parking industry favorably support the development of stable jobs and provide a path to advancement for workers in the industry; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1200 of The Philadelphia Code is hereby amended as follows:
CHAPTER 19-1200. PARKING TAX
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? 19-1202. Imposition and Rate of Tax.
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(1) * * *
(b) There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City, and upon every person who leaves a motor vehicle with a valet for parking in the City, between July 1, 1989 and June 30, 2008, inclusive, a tax of fifteen percent (15%) of the amount charged for the transaction, and between July 1, 2008 and June 30, 2015, inclusive, a tax of twenty percent (20%) of the amount charged for the transaction, and between July 1, 2015 and June 30, 2020, inclusive, a tax of twenty-two and one-half percent (22.5%) of the amount charged for the transaction, and between July 1, 2020 and June 30, 2021, inclusive, a tax of twenty-five percent (25%) of the amount charged for the transaction, and on July 1, 2021 and thereafter, a tax of [twenty-two and one-half percent (22.5%)] seventeen percent (17%) of the amount charged for the transaction, [subject to any reduction pursuant to subsection (.1)], which tax shall be collected by the operator from the person parking or storing the vehicle, and shall be paid over to the City as provided herein. Pursuant to regulations to be issued by the Department, a valet parking operator shall be entitled to a credit against am...
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