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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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?19-515. Tax Amnesty Program.
(1) The Department shall, during Fiscal Year 2019, 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, with waiver of accrued penalties, certain fines, and accrued interest, under certain conditions.
(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 July 1, 2009, and on or before June 30, 2019 ("Eligible Tax").
(.1) Amusement tax, pursuant to Chapter 19-600.
(.2) Mechanical amusement device tax, pursuant to Chapter 19-900.
(.3) Parking tax, pursuant to Chapter 19-1200.
(.4) Real estate tax, pursuant to Chapter 19-1300, Chapter 19-1800 and applicable State law.
(.5) Realty transfer tax, pursuant to Chapter 19-1400.
(.6) Wage and net profits tax, pursuant to Chapter 19-1500 and Chapter 19-2800.
(.7) Net income tax, pu...
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