City of Philadelphia - File #: 110244

• File #: 110244
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 3/31/2011
• In control: Committee on Finance
• Final action: 6/2/2011
• Title: Amending Section 19-1705 of The Philadelphia Code to increase the amount of interest and penalty on any unpaid money or claim collectible by the Department of Revenue that may be waived by the Revenue Commissioner, under certain terms and conditions.
• Sponsors: Councilmember Tasco
• Indexes: REVENUE DEPARTMENT
• Code sections: 19-1700 - Review, Refunds and Compromises, 19-1705 - Petitions for Waiver of Interest and Penalties

Date	Ver.	Action By	Action	Result	Tally
6/15/2011	0	MAYOR	SIGNED
6/2/2011	0	CITY COUNCIL	READ AND PASSED	Pass	17:0
5/26/2011	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
5/26/2011	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
5/23/2011	0	Committee on Finance	HEARING NOTICES SENT
5/23/2011	0	Committee on Finance	HEARING HELD
5/23/2011	0	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
3/31/2011	0	CITY COUNCIL	Introduced (By Request) and Referred	Pass

Title
Amending Section 19-1705 of The Philadelphia Code to increase the amount of interest and penalty on any unpaid money or claim collectible by the Department of Revenue that may be waived by the Revenue Commissioner, under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Section 19-1705 of The Philadelphia Code is hereby amended to read as follows:

§ 19-1705. Petitions for Waiver of Interest and Penalties.

(1) A person with outstanding balances for interest and/or penalty [in amounts equal to or less than ten thousand (10,000) dollars] accruing upon any unpaid money or claim collectible by the Department of Revenue for or on behalf of the City or School District of Philadelphia, may file a petition for the waiver of same with the Revenue [Commissioner upon] Commissioner. Upon the filing of such petition the Revenue Commissioner or his or her designee may abate [in whole or in part] such [interest or penalty, or both] balance, up to fifteen thousand dollars ($15,000) in interest or $35,000 in penalty, or both, where in the opinion of the Revenue Commissioner the petitioner acted in good faith and without negligence and had no intent to defraud; and provided that the applicant for such relief agrees to pay the remaining balance owed without further appeal to the Tax Review Board.

Such petitions must be filed within sixty (60) days of the date of the bill noted on the first billing of any amount that is the subject of the petition, and must specify the reason(s) for seeking relief therefrom.

The Commissioner shall, within a reasonable time, consider each petition and notify the petitioner in writing of the decision made. If the decision is not satisfactory to the petitioner, the petitioner may, unless otherwise agreed pursuant to this Section, file a petition with the Tax Review Board pursuant to subsection 19-1702(2), provided such petition is filed within thirty (30) days after the...