Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," to provide for a private right of action to enforce certain tax laws, including penalties for nonpayment, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1500 of The Philadelphia Code is hereby amended to add a new Section 19-1509, as follows:
TITLE 19. FINANCE, TAXES AND COLLECTIONS
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CHAPTER 19-1500. WAGE AND NET PROFITS TAX
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ยง 19-1509. Civil Actions for Tax Violations.
(1) Definitions.
Damages. The amount of principal, interest, and penalty due and unpaid on a Philadelphia Wage Tax Violation or a Philadelphia Net Profits Tax Violation.
Philadelphia Wage Tax Violation. The failure of any business, employer, or person liable therefor to timely and fully remit Philadelphia Wage Taxes in violation of this Chapter or Chapter 19-2800.
Philadelphia Net Profits Tax Violation. The failure of any business, employer, or person liable therefor to timely and fully pay the Philadelphia Net Profits Tax in violation of this Chapter or Chapter 19-2800.
Knowing and Knowingly. Acting with actual knowledge of the information, in deliberate ignorance of the truth or falsity of the information, or in reckless disregard of the truth or falsity of the information. No proof of specific intent to defraud is required.
Proceeds. The Damages (including any multiplier) and fines as provided in this Section, but not attorneys' fees and costs.
(2) Prohibited Conduct.
(a) Any business, employer, or person who commits any of the following acts shall be liable to the City for three (3) times the amount of Damages which the City sustains because of the act of that business, employer, or person; shall have committed a Class III offense; and shall be liable for attorneys' fees and costs for any civil action brought ...
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