City of Philadelphia - File #: 230147

• File #: 230147
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 3/2/2023
• In control: Committee of the Whole
• Final action: 6/22/2023
• Title: Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates, under certain terms and conditions.
• Sponsors: Council President Clarke, Councilmember Jones
• Indexes: WAGE AND NET PROFITS TAX

Date	Ver.	Action By	Action	Result	Tally
6/23/2023	1	MAYOR	SIGNED
6/22/2023	1	CITY COUNCIL
6/8/2023	1	CITY COUNCIL
6/8/2023	1	CITY COUNCIL
6/8/2023	1	CITY COUNCIL
6/8/2023	0	Committee of the Whole	HEARING NOTICES SENT
6/8/2023	0	Committee of the Whole	HEARING HELD
6/8/2023	0	Committee of the Whole	AMENDED
6/8/2023	1	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
6/7/2023	0	Committee of the Whole	HEARING NOTICES SENT
6/7/2023	0	Committee of the Whole	HEARING HELD
6/7/2023	0	Committee of the Whole	RECESSED
5/3/2023	0	Committee of the Whole	HEARING NOTICES SENT
5/3/2023	0	Committee of the Whole	HEARING HELD
5/3/2023	0	Committee of the Whole	RECESSED
5/2/2023	0	Committee of the Whole	HEARING NOTICES SENT
5/2/2023	0	Committee of the Whole	HEARING HELD
5/2/2023	0	Committee of the Whole	RECESSED
4/26/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/26/2023	0	Committee of the Whole	HEARING HELD
4/26/2023	0	Committee of the Whole	RECESSED
4/25/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/25/2023	0	Committee of the Whole	HEARING HELD
4/25/2023	0	Committee of the Whole	RECESSED
4/19/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/19/2023	0	Committee of the Whole	HEARING HELD
4/19/2023	0	Committee of the Whole	RECESSED
4/18/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/18/2023	0	Committee of the Whole	HEARING HELD
4/18/2023	0	Committee of the Whole	RECESSED
4/12/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/12/2023	0	Committee of the Whole	HEARING HELD
4/12/2023	0	Committee of the Whole	RECESSED
4/11/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/11/2023	0	Committee of the Whole	HEARING HELD
4/11/2023	0	Committee of the Whole	RECESSED
4/4/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/4/2023	0	Committee of the Whole	HEARING HELD
4/4/2023	0	Committee of the Whole	RECESSED
4/3/2023	0	Committee of the Whole	HEARING NOTICES SENT
4/3/2023	0	Committee of the Whole	HEARING HELD
4/3/2023	0	Committee of the Whole	RECESSED
3/29/2023	0	Committee of the Whole	HEARING NOTICES SENT
3/29/2023	0	Committee of the Whole	HEARING HELD
3/29/2023	0	Committee of the Whole	RECESSED
3/28/2023	0	Committee of the Whole	HEARING NOTICES SENT
3/28/2023	0	Committee of the Whole	HEARING HELD
3/28/2023	0	Committee of the Whole	RECESSED
3/2/2023	0	CITY COUNCIL	Introduced and Referred

Title

Amending Chapter 19-1500 of The Philadelphia Code, entitled “Wage and Net Profits Tax,” by revising certain tax rates, 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 as follows:

CHAPTER 19-1500.  WAGE AND NET PROFITS TAX

*                     *                     *

§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 for general revenue purposes for the following periods at the following rates:

*                     *                     *

July 1, [2022, and thereafter] 2022 through June 30, 2023	2.29%
July 1, 2023, and thereafter	2.25%

*                     *                     *

(2)  Tax On Net Profits Earned In Businesses, Professions Or Other Activities.

(a)  Residents. An annual tax on the net profits earned in businesses, professions or other activities conducted by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates:

*                     *                     *

January 1, [2022, and thereafter] 2022 through December 31, 2022	2.29%
January 1, 2023, and thereafter	2.25%

*                     *                     *

___________________________________

Explanation:

[Brackets] indicate matter deleted.

Italics indicate new matter added.

End