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Amending Title 9 of The Philadelphia Code, entitled "Regulation of Businesses, Trades and Professions," to provide for abatement of all or a portion of fees for certain licenses and permits for Small Business Enterprises, under certain terms and conditions; and amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Taxes," and Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," to provide for credit of certain taxes for Small Business Enterprises, under certain terms and conditions.
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THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Title 9 of The Philadelphia Code is amended to read as follows:
TITLE 9. REGULATION OF BUSINESSES, TRADES AND PROFESSIONS.
CHAPTER 9-100. GENERAL PROVISIONS.
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§ 9-102. Licenses and Permits.
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(10) Notwithstanding any provision of this Code to the contrary, the annual fee for the following licenses and permits shall be reduced by _________ percent for the first three years that a Small Business Enterprise as defined under Section 17-1501(9) conducts operations from a physical location in the City:
(a) Business privilege license. See § 19-2602(2)(b).
(b) Outdoor advertising license. See § 9-602(4)(c).
(c) Dumpster license. See § 10-722(3)(d).
(d) Food establishment license. See § 6-301(4).
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SECTION 2. Section 19-1806 of The Philadelphia Code is amended to read as follows:
§ 19-1806. Authorization of Realty Use and Occupancy Tax.
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(6) New Small Business Enterprise Tax Credit. A taxpayer that is a Small Business Enterprise as defined under Section 17-1501(9) shall be entitled, for the first three (3) years it is liable for payment of tax under this Section, to a non-refundable credit against its taxes under this Section equal to _______ per cent of its taxes otherwise owing under this Section.
SECTION 3. Ch...
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