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Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents - General," by providing for a temporary tax amnesty program under which delinquent taxpayers may satisfy their past due tax obligations with forgiveness of all or a portion of accrued interest and penalties, under certain terms and conditions.
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THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-500 of The Philadelphia Code is hereby amended to read as follows:
CHAPTER 19-500. TAXES AND RENTS - GENERAL
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ยง19-513. Tax Amnesty Program.
(1) The Department shall, during Fiscal Year 2010, administer a tax amnesty program ("Program") which, as further detailed in this Section, will provide certain delinquent taxpayers the opportunity to satisfy their tax delinquencies through the filing of any delinquent returns and the payment of the principal amount of taxes due plus 50% of accrued interest, with waiver of accrued penalties, certain fines, and 50% of accrued interest.
(2) The Revenue Commissioner shall promulgate rules and regulations to implement the Program, consistent with the following:
(a) The Program shall be available for a period (the "Amnesty Period") of at least forty-five (45) days and no more than sixty (60) days beginning and ending on dates announced by the Revenue Commissioner.
(b) The Program shall apply to any of the following taxes imposed or collected by the City of Philadelphia or the School District of Philadelphia originally due and payable on or after February 1, 1986, and on or before June 30, 2009 ("Eligible Tax"), provided that no interest or penalties shall be waived with respect to taxes imposed or collected by the School District of Philadelphia unless the School Reform Commission has by resolution, adopted no later than forty-five (45) days prior to the commencement of the Amnesty Period, agreed to participate in the Program.
(.1) Amusement tax, pursuant to Chapter 19-600.
(.2) Auctioneer tax,...
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