Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by adding a new Chapter imposing a tax on the rental of vehicles; 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
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CHAPTER 19-3200. VEHICLE RENTAL TAX
§19-3201. Definitions.
In this Chapter the following words and phrases shall have the meanings given to them in this Section unless the context clearly requires otherwise:
(1) Department. The Department of Revenue.
(2) Rental Vehicle. A private passenger motor vehicle designed to transport fifteen or fewer passengers, or a truck, trailer or semitrailer used in the transportation of property other than commercial freight, that is rented without a driver, is part of a fleet of five or more rental vehicles that are used for that purpose and owned or leased by the same person or entity, and is rented for a period of twenty-nine or fewer consecutive days.
(3) Vehicle Rental Company. Any business entity engaged in the business of renting motor vehicles in the Commonwealth of Pennsylvania.
(4) Purchase Price. The full consideration paid or delivered or promised to be paid to the Vehicle Rental Company for the vehicle rental, including, but not limited to, charges for vehicle use, excess mileage, pick up and drop off, vehicle damage waiver, insurance, child car seat, car top carrier and cellular phone, but excluding charges for State and local taxes.
§19-3202. Imposition and Rate of the Vehicle Rental Tax.
(1) There is hereby imposed an excise tax on the rental of a Rental Vehicle in the City of Philadelphia. For purposes of this Section, the "rental of a Rental Vehicle in the City of Philadelphia" occurs whenever a renter takes possession of a Rental Vehicle in the City of Philadelphia.
(2) The ...
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