Title
Amending Chapter 19-1200 of The Philadelphia Code, entitled "Parking Tax," by providing for scheduled reductions in the rate of the tax beginning in Fiscal Year 2012, and by making certain technical amendments, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1200 of The Philadelphia Code is hereby amended to read as follows:
CHAPTER 19-1200. PARKING TAX.
* * *
ยง 19-1202. Imposition and Rate of Tax.
(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 on July 1, 2008 and thereafter, a tax of twenty percent (20%) of the amount charged for the transaction,] a tax which shall be calculated as a percentage of the amount charged for the transaction, at the rate set forth below, 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 amounts remitted to the Department pursuant to Section 19-1203 in an amount equal to any parking tax paid by the valet parking operator to the operator of a parking facility on account of the parking of any motor vehicles with respect to which the valet parking operator collected and remitted a parking tax under this Section. The rate of the tax shall be as follows:
Fiscal Year(s)
Tax rate
1990 through 2008
15.0%
2009 through 2011
20.0%
2012
20.0%
2013
20.0%
2014
19.0%
2015
18.0%
2016 and thereafter
17.0%
[(c) If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, holding that Bill No. 571 (...
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