Title
Amending Chapter 19-3400 of The Philadelphia Code, entitled Excise Tax on Outdoor Advertising Transactions, by revising the rate of the excise tax on outdoor advertising signs; amending Title 14 of The Philadelphia Code, entitled Zoning and Planning, by further providing for revised sign controls; and amending Chapter 9-600 of The Philadelphia Code, entitled Service and Other Businesses, by adjusting the licensing fees for commercial outdoor advertising signs and information required in the annual inventory of signs; all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
- SECTION 1. Chapter 19-3400 of The Philadelphia Code is amended to read as follows:
- CHAPTER 19-3400. EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS.
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- §19-3402. Imposition and Rate of the Excise Tax.
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- (3) The rate of tax shall be equal to the total local sales tax rate, as established by Chapter 19-2700 of The Philadelphia Code [seven percent (7%) of the Purchase Price.], plus the rate of the sales and use tax imposed by the Commonwealth under Article II of the Tax Reform Code of 1971 (72 P.S. §7202).
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SECTION 2. This Ordinance shall take effect July 1, 2015.
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Explanation:
[Brackets] indicate matter deleted.
Italics indicate new matter added.
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