City of Philadelphia - File #: 010439

• File #: 010439
• Version: 0
• Type: Bill
• Status: LAPSED
• File created: 6/7/2001
• In control: Committee on Commerce & Economic Development
• Title: Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by excluding from the definition of receipts certain receipts of eating and drinking establishments that provide a smoke-free environment, by giving a credit against business privilege taxes to certain eating and drinking establishments that incur losses directly attributable to providing a smoke-free environment, by providing a credit against business privilege taxes to eating, drinking and lodging establishments that incur construction costs in connection with creating separate smoking facilities, and by providing certain other exclusions from receipts and certain other tax credits for eating, drinking and lodging establishments based upon their smoke-free policies; all under certain terms and conditions.
• Sponsors: Councilmember Nutter, Councilmember DiCicco, Councilmember Goode, Councilmember Ortiz, Council President Verna, Councilmember Kenney, Councilmember Miller, Councilmember Reynolds Brown, Councilmember Blackwell, Councilmember Tasco, Councilmember Cohen
• Indexes: BUSINESS PRIVILEGE TAX
• Code sections: 19-2600 - Business Privilege Tax, 19-2601 - Definitions, 19-2604 - Tax Rates, Credits, and Alternative Tax Computation

Date	Ver.	Action By	Action	Result	Tally
6/7/2001	0	CITY COUNCIL	Introduced	Pass
6/7/2001	0	CITY COUNCIL	Referred

Title
Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by excluding from the definition of receipts certain receipts of eating and drinking establishments that provide a smoke-free environment, by giving a credit against business privilege taxes to certain eating and drinking establishments that incur losses directly attributable to providing a smoke-free environment, by providing a credit against business privilege taxes to eating, drinking and lodging establishments that incur construction costs in connection with creating separate smoking facilities, and by providing certain other exclusions from receipts and certain other tax credits for eating, drinking and lodging establishments based upon their smoke-free policies; all under certain terms and conditions.
Body

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-2600 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-2600. BUSINESS PRIVILEGE TAXES

§19-2601. Definitions.

* * *

Receipts. * * * Receipts of any business shall exclude:

* * *

(12) For tax years 2002 through 2008, inclusive, 25% of the receipts of a Restaurant or Bar that provides a completely smoke-free environment and meets the conditions set forth in this subsection, provided such exclusion shall apply only to receipts that a Restaurant or Bar receives after the date the Restaurant or Bar files with the Department of Revenue a written certification that it is providing a completely smoke-free environment. For purposes of this subsection, "Restaurant" and "Bar" shall be defined as in subsection 10-602(1), and a Restaurant or Bar provides a "completely smoke-free environment" if it prohibits smoking in all areas, including in those areas in which smoking would otherwise be permitted under subsection 10-602(2)(b), except that a Restaurant or Bar need not prohibit smoking in a sidewalk cafe, outdoor deck, patio or similar outd...