Title
Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by excluding from the definition of receipts certain of the receipts of certain establishments licensed to sell alcoholic beverages for consumption on the premises if such an establishment agrees to provide a completely smoke-free environment, and providing certain consequences if an establishment fails to provide a completely smoke-free environment after agreeing to do so, including penalties and loss of the exclusion of receipts, 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.
ยง19-2601. Definitions.
* * *
Receipts. * * * Receipts of any business shall exclude:
* * *
(12) Beginning in tax year 2007, the receipts of an establishment licensed to sell alcoholic beverages for consumption on the premises ("Licensed Establishment") 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 Licensed Establishment receives after it executes the agreement required by subsection 12(a). For purposes of this subsection, a Licensed Establishment provides a "completely smoke-free environment" if it: (i) prohibits smoking in all areas of the Establishment, including any sidewalk cafe, outdoor deck, patio or similar outdoor service area; (ii) posts and maintains all signs required by subsection 12(a)(.2); (iii) does not supply or maintain any ashtrays on the premises; and (iv) takes reasonable steps to enforce such prohibition, as detailed in subsection 12(a)(.3). This exclusion from receipts is subject to the following conditions and procedures:
(a) The Licensed Establishment must execute an agreement with the City, in form approved by the Law Department, providin...
Click here for full text