§19-509. Interest, Penalties and Costs. [76]


(1) If any tax authorized or imposed under this Title is not paid when due, prior to July 1, 1987, there shall be added to the amount of the unpaid tax and collected therewith, interest at the rate of one-half of one percent (½%) of the amount of the unpaid tax, and a penalty at the rate of one percent (1%) of the amount of the unpaid tax shall be added for each month or fraction thereof during which said tax shall remain unpaid and shall be collected, together with the amount of the tax. This provision shall not apply to:[77]

(a) Real estate and personal property taxes subject to Section 19-1302 and Section 19-1101; and

(b) Taxes imposed by § 19-1502(1)(a) or (b) that are not, in fact, withheld pursuant to § 19-1504; provided, however, when such tax is not paid when due interest at the rate of ½% of the amount of the unpaid tax and a penalty of 1% of the amount of the unpaid tax per month for the first year and ½% per month thereafter shall be added and collected together with the amount of the tax; and

(c) General Business Taxes authorized under § 19-1803.

(2) Commencing on July 1, 1987, if any tax authorized or imposed under this Title was not paid when due or is not paid when it becomes due, there shall be added to the amount of the unpaid tax, interest, and penalty and collected therewith:[78]

(a) interest at the rate of one percent (1%) of the amount of the unpaid tax each month or fraction thereof during which the tax remains unpaid; and,[79]

(b) penalty calculated on the amount of the unpaid tax at the following rates for each month during which the tax remains unpaid:

(.1) in the first month or fraction thereof following the due date, one percent (1%);

(.2) in the second month or fraction thereof following the due date, an additional one percent (1%) for a total of two percent (2%);

(.3) in the third month or fraction thereof following the due date, an additional one percent (1%) for a total of three percent (3%);

(.4) in the fourth month or fraction thereof following the due date, an additional two percent (2%) for a total of five percent (5%);

(.5) in the fifth month or fraction thereof following the due date, an additional two percent (2%) for a total of seven percent (7%);

(.6) in the sixth month or fraction thereof following the due date, an additional two percent (2%) for a total of nine percent (9%);

(.7) in the seventh month or fraction thereof following the due date, an additional three percent (3%) for a total of twelve percent (12%);

(.8) in the eighth month or fraction thereof following the due date, an additional three percent (3%) for a total of fifteen percent (15%);

(.9) in the ninth month or fraction thereof following the due date, an additional three percent (3%) for a total of eighteen percent (18%);

(.10) in the tenth month or fraction thereof following the due date, an additional four percent (4%) for a total of twenty-two percent (22%);

(.11) in the eleventh month or fraction thereof following the due date, an additional four percent (4%) for a total of twenty-six percent (26%);

(.12) in the twelfth month or fraction thereof following the due date, an additional four percent (4%) for a total of thirty percent (30%);

(.13) thereafter, for each additional month or fraction thereof following the due date, one and one-quarter percent (1¼%) shall be added to the amount charged under subsection (.12).

(c) The provisions of subsection (2)(b) shall not apply to real estate and personal property taxes subject to Section 19-1302 and Section 19-1101.

(3) Where suit is brought for the recovery of any such tax the person liable therefor shall, in addition, be liable for the costs of collection together with the interest and penalties herein imposed.[80]

(4) In addition to any other sanction or remedial procedure provided, any person who shall:[81]

(a) make any false or untrue statement on his or her report or return;[82]

(b) fail or refuse to file any report or return;

(c) violate any condition of any license required hereunder;

(d) fail to pay over to the Department any monies which he or she may hold as agent for the City or School District of Philadelphia;[83]

(e) violate any provision of this Title or any regulation adopted hereunder: shall be subject to a fine of not more than three hundred (300) dollars for each offense. A separate offense shall be deemed to occur on the first day of each month that conduct described in subsection (4)(b) and (4)(d) continues.[84]

(5) Any person who shall have paid, or from whom there is due or alleged to be due any moneys collectible by the Department, including any taxes, rents, charges, or other sums, and who fails and refuses to produce or permit the examination of his books, records, accounts, and related data, or to afford to authorized representatives of the Department an opportunity for such examination, shall be subject to a fine of not more than three hundred (300) dollars for each such offense.[85]

(6) When any person shall give or cause to be given to a City official or agency a check in payment of any obligation whether due to the City or others, including but not limited to any tax, water, sewer rent, or support order which is dishonored or unpaid by the bank upon which it is drawn, the sum of $20.00 shall be added to the obligation and interest and penalties provided by the Code, or otherwise, to cover the additional cost to the City.[86]