Title
Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates and making technical changes, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1500 of The Philadelphia Code is hereby amended as follows:
CHAPTER 19-1500. WAGE AND NET PROFITS TAX.
* * *
ยง19-1502. Imposition of Tax.
(1) Tax On Salaries, Wages, Commissions And Other Compensation.
(a) Residents. An annual tax on salaries, wages, commissions and other compensation earned by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates:
* * *
January 1, 2008 through June 30, 2008
2.719%
July 1, 2008 through December 31, 2008
2.48%
January 1, 2009 through [December 31, 2009] June 30, 2009
2.43%
[January 1, 2010 through December 31, 2010]
[2.39%]
[January 1, 2011 through December 31, 2011]
[2.30%]
[January 1, 2012 through December 31, 2012]
[2.21%]
[January 1, 2013 and thereafter]
[2.10%]
July 1, 2009 through June 30, 2010
2.4296%
July 1, 2010 through June 30, 2011
2.4280%
July 1, 2011 through June 30, 2012
2.3722%
July 1, 2012 through June 30, 2013
2.3578%
July 1, 2013 through June 30, 2014
2.3287%
July 1, 2014 and thereafter
2.2974%
(b) Non-Residents. An annual tax on salaries, wages, commissions and other compensation earned by non-residents of Philadelphia for work done or services performed or rendered in Philadelphia is imposed for general revenue purposes for the following periods at the following rates:
* * *
January 1, 2008 through June 30, 2008
3.7242%
July 1, 2008 through December 31, 2008
3.5392%
January 1, 2009 through [December 31, 2009] June 30, 2009
3.50%
[January 1, 2010 through December 31, 2010]
[3.46%]
[January 1, 2011 through December 31, 2011]
[3.40%]
[January 1, 2012 through December 31, 2012]
[3.35%]...
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