Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," to add a new Chapter 19-4800, entitled "Retail Delivery Tax," to establish a tax on orders for the delivery in Philadelphia of retail consumer and other tangible goods, all under certain terms and conditions.
Body
WHEREAS, In recent years, the number of retail deliveries of tangible personal property by motor vehicle has increased rapidly and is expected to continue to grow; and
WHEREAS, A steady increase of delivery vehicles on streets has lead and continues to lead to increased traffic congestion, deterioration of the streets, vehicle-related air emissions and other harms and costs to the City and its residents; now, therefore
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-4800 is hereby added to The Philadelphia Code as follows:
TITLE 19. FINANCE, TAXES AND COLLECTIONS
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CHAPTER 19-4800. RETAIL DELIVERY TAX
? 19-4801. Definitions.
In this Chapter, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise:
(1) Baby products. Baby bottles and nipples, bottle sterilizers, infant eating utensils, pacifiers, teething rings, infant syringes, breast pumps, baby diapers, baby wipes, cribs and bassinets, crib and bassinet sheets and mattresses, changing tables, changing pads, strollers, car seats and car seat components and baby swings.
(2) Delivery. Bringing to and making available for acceptance by a purchaser, the representative of the purchaser, or other end user to whom the purchaser has directed delivery, at a home, business or intermediary location, such as a pickup location with storage lockers or a counter for package retrieval, whether done directly or through one or more third parties. Does not include making a retail good available for pickup at a location of the retailer where in-person retail purchases typically ta...
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