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File #: 121036    Version: 0 Name:
Type: Bill Status: LAPSED
File created: 12/13/2012 In control: Committee on Finance
On agenda: Final action:
Title: Amending Chapters 19-1500, 17-700, 19-1200, 19-500, 19-1800, 19-2800, and The Preface to the Tenth Edition of The Philadelphia Code, entitled "Wage and Net Profits Tax" "Law Department Fees" "Parking Tax" "Taxes and Rents - General" "School Tax Authorization" "Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits" and "The Preface to the Tenth Edition" to rename the Wage and Net Profits Tax the Employed Residents and Non-Residents Income and Earnings Tax, or ERNIE, and making conforming amendments throughout The Philadelphia Code, all under certain terms and conditions.
Sponsors: Councilmember Green, Councilmember Henon, Councilmember Greenlee, Councilmember Jones
Indexes: FEES, LAW DEPARTMENT, PARKING TAX, PICA, SCHOOL TAX AUTHORIZATION, TAXES, WAGE AND NET PROFITS TAX
Code sections: 17-700 - Law Department Fees, 19-1200 - Parking Tax, 19-1500 - Wage and Net Profits Tax, 19-1800 - School Tax Authorization, 19-2800 - Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits, 19-500 - Taxes and Rents-General
Attachments: 1. Bill No. 12103600.pdf
Title
Amending Chapters 19-1500, 17-700, 19-1200, 19-500, 19-1800, 19-2800, and The Preface to the Tenth Edition of The Philadelphia Code, entitled "Wage and Net Profits Tax" "Law Department Fees" "Parking Tax" "Taxes and Rents - General" "School Tax Authorization" "Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits" and "The Preface to the Tenth Edition" to rename the Wage and Net Profits Tax the Employed Residents and Non-Residents Income and Earnings Tax, or ERNIE, and making conforming amendments throughout The Philadelphia Code, 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 read as follows:

CHAPTER 19-1500 [WAGE AND NET PROFITS] EMPLOYED RESIDENTS AND NON-RESIDENTS INCOME AND EARNINGS TAX, OR ERNIE

* * *
ยง 19-1502. Imposition of Tax.

(1) Tax On Salaries, Wages, Commissions And Other Compensation.

(a) Residents. [An annual tax on salaries, wages, commissions and other compensation earned by residents of Philadelphia is imposed] The Employed Residents and Non-Residents Income and Earnings tax, or ERNIE, is imposed annually on salaries, wages, commissions and other compensation earned by residents of Philadelphia for general revenue purposes for the following periods at the following rates:

January 1, 1950 through December 31, 1956
1.25%
January 1, 1957 through December 31, 1960
1.50%
January 1, 1961 through December 31, 1965
1.625%
January 1, 1966 through June 30, 1968
2.00%
July 1, 1969 through June 30, 1971
3.00%
July 1, 1971 through June 30, 1976
3.3125%
July 1, 1976 through June 30, 1983
4.3125%
July 1, 1983 through June 30, 1991
4.96%
July 1, 1991 through December 31, 1995
3.46%
January 1, 1996 through June 30, 1996
3.36%
July 1, 1996 through June 30, 1997
3.34%
July 1, 1997 through June 30, 1998
3.29%
July 1, 1998 through June 30, 1999
3.1869%
July 1, 19...

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