[1] Source: Based on
various special ordinances designating certain banks as City depositories. This
list conforms to a list of approved depositories furnished by City Treasurer.
Charter ref.: § 6-300; Statutory ref.: Act of April 29, 1929,
P.L. 865, 53 P.S. § 4553. Repealed, new section added, 1966
Ordinances, p. 367; amended, 1980 Ordinances, p. 746; amended, 1983 Ordinances,
p. 1302.
[2] Amended, 1979
Ordinances, pp. 974 and 1830; amended, 1986 Ordinances, p. 733; amended, 1986
Ordinances, p. 9; amended and paragraphs relettered, Bill No. 970742 (approved
May 26, 1998); amended and renumbered, Bill No. 030023 (approved May 20, 2003).
Section 2 of Bill No. 030023 provides: “No bank or institution shall be
reinstated or added to this list until it comes into compliance with subsection
(2)(f) of Section 19-201.” Section 3 of the Ordinance provides:
“This Ordinance shall take effect July 1,
2003.”
[3] Added, 1992
Ordinances, p. 633.
[10] Added,
Bill No. 980679 (approved December 30,
1998).
[16] Added, Bill No. 020048
(approved April 3,
2002).
[16.1] Added, Bill No.
020048 (approved April 3,
2002).
[16.2] Added, Bill No.
030487 (approved October 15, 2003).
[17]
Amended, Bill No. 970518 (approved June 23,
1998).
[18] Amended, Bill No.
970742 (approved May 26, 1998); amended, Bill No. 980679 (approved December 30,
1998).
[19] Added, Bill No.
000715-A (approved April 19, 2001), effective ninety days following
enactment.
[20] Added, Bill No.
000715-A (approved April 19, 2001), effective ninety days following
enactment.
[21] Added, Bill No.
020047 (approved March 20, 2002); amended, Bill No. 030022 (approved April 24,
2003).
[22] Amended, 1991
Ordinances, p. 1270; amended, 1992 Ordinances, pp. 630, 632 and 633; amended,
1993 Ordinances, p. 31; amended, Bill No. 970742 (approved May 26, 1998);
amended, Bill No. 980679 (approved December 30, 1998); amended, Bill No. 990570
(approved December 7, 1999); amended, Bill No. 000020 (approved March 28, 2000);
amended, Bill No. 000106 (approved April 4,
2000).
[23] Amended, 1986
Ordinances, p.
733.
[24] Source: Act of
April 29, 1929, P.L. 865, 53 P.S. § 4553; amended, 1973 Ordinances, p.
865.
[25] Amended, 1991
Ordinances, p. 1270; amended, Bill No. 970742 (approved May 26, 1998); amended,
Bill No. 980679 (approved December 30,
1998).
[26] Source: 1938
Ordinances, p. 447.
[27] Added,
1986 Ordinances, p. 65; amended, 1993 Ordinances, p. 577; amended, Bill No. 890
(approved March 29, 1995), 1995 Ordinances, p.
161.
[28] Added, Bill No.
000715-A (approved April 19, 2001), effective ninety days following
enactment.
[29] Amended by
deleting subsections 19-201(6) and (7) and renumbering former subsection (8) to
(7), to eliminate South African restrictions, 1994 Ordinances, p.
914.
[30] Source: Act of
April 2, 1947, P.L. 51, § 2, 53 P.S. §§ 4558, 4559;
amended, 1980 Ordinances, p. 746; amended, 1986 Ordinances, p. 733; amended,
1993 Ordinances, p.
583.
[31] Added, Bill No. 000165
(approved May 16,
2000).
[32] Source: Act of
April 2, 1947, P.L. 51, § 2, 53 P.S.
§ 4559.
[33]
Source: 1944 Ordinances, p. 156. Based on a variety of special
ordinances dealing with specific voluntary deductions and conforming to a list
of deductions furnished by the Police Department and the Director of Finance.
Charter refs.: §§ 6-106, 6-400, 6-300, 6-402,
8-101.
[34] Source: 1951
Ordinances, p.
688.
[35] Source: 1950
Ordinances, p.
1251.
[36] Source: 1950
Ordinances, p.
1248.
[37] Source: 1950
Ordinances, p.
1249.
[38] Source: 1950
Ordinances, p.
274.
[39] Source: 1950
Ordinances, p.
1247.
[40] Source: 1951
Ordinances, p. 101.
[41] Amended,
1957 Ordinances, p.
209.
[42] Amended, 1957
Ordinances, p. 209.
[43] Added,
1974 Ordinances, p.
363.
[44] Added, 1986 Ordinances,
p. 122.
[45] Added, 1987
Ordinances, p. 124.
[46] Added,
1994 Ordinances, p.
626.
[47] Added, Bill No. 967
(approved November 15, 1995), 1995 Ordinances, p.
1266.
[48] Added, Bill No. 985
(approved June 20, 1995), 1995 Ordinances, p.
750.
[49] Added, Bill No. 990463
(approved October 27,
1999).
[50] Added, Bill No.
020146 (approved May 15,
2002).
[50.1] Added, Bill No.
030418 (approved July 31,
2003).
[51] Added, 1969
Ordinances, p. 897.
[52] Added,
1974 Ordinances, p.
806.
[53] Added, 1974 Ordinances,
p. 806; amended, Bill No. 33 (approved July 5, 1996), 1996 Ordinances, p.
467.
[54] Added, 1994 Ordinances,
p. 882.
[55] Added, Bill No.
970517 (approved October 27,
1997).
[56] Added, Bill No.
000015 (approved April 11,
2000).
[57] Added, Bill No.
000581 (approved January 23,
2001).
[58] Added, Bill No.
000703 (approved January 23, 2001). Enrolled Bill No. 000703 numbered this as
subsection (10) in error; renumbered by Code
editor.
[59] Source: 1940
Ordinances, p. 91.
[60] Amended,
1960 Ordinances, p.
746.
[61] Charter refs.:
§§ 3-100(f), 3-915, 6-208, 11-102; Constitution of Pa., Art. XV,
Section 3; 1919 Charter (53 P.S §§ 3211 and 3308); Act of May 28,
1915, P.L. 582, 53 P.S.
§ 4552.
[62] Source:
1904 Ordinances, p. 55, as amended; 1911 Ordinances, p. 31; 1924 Ordinances, p.
318; 1941 Ordinances, p.
382.
[63] Amended, 1975
Ordinances, p.
1010.
[64] Source: New; to
conform with federal tax
practice.
[65] Source:
New; to conform with federal tax
practice.
[66] Added, 1979
Ordinances, p. 1968; amended, Bill No. 423 (approved March 20, 1985), effective
for tax returns due after December 31,
1984.
[67] Source: New; to
conform with federal tax practice; amended, 1979 Ordinances, p.
1968.
[68] Source: 1948
Ordinances, p. 419; amended, 1979 Ordinances, p.
1968.
[69] Amended, 1980
Ordinances, p. 12.
[70] Amended,
1979 Ordinances, p.
1968.
[71] Source: 1939
Ordinances, p. 19.
[72] Amended,
1980 Ordinances, p.
12.
[73] Added, 1980 Ordinances,
p. 12.
[74] Amended, 1979
Ordinances, p.
1968.
[75] Source: 1939
Ordinances, p.
19.
[76] Source: In
general, the following provisions are based on the penalty provisions formerly
included under each separate City tax. These provisions generalize the penalty
provisions so as to make a uniform application thereof to all taxes levied by
the City. Amended, 1962 Ordinances, p. 1216; amended, 1979 Ordinances, p. 1968;
amended, 1980 Ordinances, p. 12; amended, 1984 Ordinances, p. 614 (made
effective as of January 1, 1986 by Bill No. 566); amended, 1985 Ordinances, p.
554; amended, 1985 Ordinances, p. 1344; amended, Bill No. 758 (approved July 24,
1995), 1995 Ordinances, p. 1081; amended, Bill No. 970155 (approved April 3,
1997).
[77] Amended, 1980
Ordinances, p. 12; amended, 1987 Ordinances, p.
27.
[78] Added, 1987 Ordinances,
p. 27.
[79] Amended, Bill No.
970155 (approved April 3, 1997). Section 2 of the Ordinance provides:
“Effective Date. This Ordinance shall take effect July 1, 1997, and the
increase in interest rates provided by this Ordinance shall begin to apply as
that
date.”
[80] Renumbered,
1987 Ordinances, p.
27.
[81] Renumbered and amended,
1987 Ordinances, p.
27.
[82] Amended, Bill No. 1133
(approved July 24, 1995), 1995 Ordinances, p.
1225.
[83] Amended, 1980
Ordinances, p. 12; amended, Bill No. 1133 (approved July 24,
1995).
[84] Amended, Bill No. 758
(approved July 24, 1995), 1995 Ordinances, p. 1081; amended, Bill No. 1133
(approved July 24, 1995), 1995 Ordinances, p.
1225.
[85] Renumbered, 1987
Ordinances, p. 27; amended, Bill No. 758 (approved July 24, 1995), 1995
Ordinances, p. 1081; amended, Bill No. 1133 (approved July 24, 1995), 1995
Ordinances, p.
1225.
[86] Source: 1939
Ordinances, p. 280; amended, 1958 Ordinances, p. 1176; amended, 1983 Ordinances,
p. 1146; renumbered, 1987 Ordinances, p.
27.
[87] Source: 1952
Ordinances; made applicable to all City taxes; amended, 1979 Ordinances, p.
1968.
[88] Amended, 1980
Ordinances, p. 12; amended, Bill No. 970154 (approved April 3,
1997).
[89] Amended, 1980
Ordinances, p. 16.
[90] Amended,
1979 Ordinances, p.
1968.
[91] Amended, 1980
Ordinances, p. 12.
[92] Amended,
1980 Ordinances, p. 12.
[93] Added, 1980 Ordinances, p.
12.
[94] Source: 1937
Ordinances, p. 334, as amended; 1938 Ordinances, p. 431; 1942 Ordinances, p.
176; 1945 Ordinances, p. 22; 1946 Ordinances, p. 371; 1949 Ordinances, pp. 157
and 653; 1952 Ordinances, p. 500; 1954 Ordinances, p.
268.
[95] Amended, 1958
Ordinances, p. 1173; amended, 1961 Ordinances, p. 52; amended, 1993 Ordinances,
p. 467.
[96] Amended by repealing
former subsection (.1) and renumbering former subsection (.2), 1993 Ordinances,
p 1211.
[97] Amended, 1961
Ordinances, p. 52.
[98] Amended,
1956 Ordinances, p.
691.
[99] Added, 1979 Ordinances,
p. 280; renumbered, 1993 Ordinances, p.
467.
[100] Amended, 1961
Ordinances, p. 945; amended, 1973 Ordinances, p. 902; amended, 1992 Ordinances,
p. 550.
[101] Amended, 1988
Ordinances, p. 694, effective July 1, 1988 (Bill No. 161). This subsection was
subsequently amended to provide a rate of $.005 for each $.10 effective July 1,
1989, by Bill No. 229, 1988 Ordinances, p. 997. Bill No. 229 was repealed and
the rate of .00733 for each $.10 reinserted by Bill No. 437, 1989 Ordinances, p.
767, effective July 1, 1989. Section 3 of Bill No. 437 includes further
effective date provisions in the event of
litigation.
[102] Added, 1989
Ordinances, p.
767.
[103] Renumbered, 1989
Ordinances, p.
767.
[104] Amended, 1990
Ordinances, p.
1024.
[105] Amended, 1956
Ordinances, p. 113; subsection (7) deleted, 1990 Ordinances, p.
1024.
[106] Source: 1945
Ordinances, p. 20, as amended; 1949 Ordinances, p. 1051; 1953 Ordinances, p.
242; repealed, 1993 Ordinances, p.
109.
[107] Source: 1945
Ordinances, p. 18; 1951 Ordinances, p. 333; 1953 Ordinances, p. 243; repealed,
1993 Ordinances, p.
110.
[108] Source: 1945
Ordinances, p. 16; 1951 Ordinances, p. 331; 1953 Ordinances, p.
244.
[109] Amended, 1982
Ordinances, p.
865.
[110] Source: 1952
Ordinances, p. 515, as amended; 1953 Ordinances, pp. 98, 214 and 380; 1954
Ordinances, p. 911. This chapter was repealed, 1984 Ordinances, p. 601. The last
year for which mercantile license taxes were assessed pursuant to this chapter
was calendar year
1984.
[111] Source: Act
of July 3, 1947, P.L. 1249, 53 P.S. § 4843.1(c); Act of June 7, 1913,
P.L. 507, § 4.1, as amended by Act of July 3, 1947, P.L. 1249,
§ 1, 72 P.S. § 4843.1; 1953 Ordinances, p.
391.
[112] Amended, 1973
Ordinances, p.
1106.
[113] Amended, 1973
Ordinances, p.
105.
[114] Amended, 1973
Ordinances, p.
1138.
[115] Amended, 1978
Ordinances, p.
105.
[116] Added, Bill No.
970154 (approved April 3,
1997).
[117] Added, Bill No.
970154 (approved April 3, 1997); paragraph (1)(c) added and prior subsection (2)
repealed, Bill No. 970666 (approved December 15, 1997). Section 2 of Bill No.
970666 read: “Pursuant to the Act of 1978, April 18, P.L. 56, City Council
hereby determines not to impose and collect the taxes permitted by the Act of
June 17, 1913, P.L. 507, No. 335, as amended. This section shall be effective
with respect to taxes on the value of property as of January 1, 1997, and all
years
thereafter.”
[118] Added,
Bill No. 970154 (approved April 3, 1997); amended, Bill No. 970666 (approved
December 15, 1997). Section 2 of Bill No. 970666 read: “Pursuant to the
Act of 1978, April 18, P.L. 56, City Council hereby determines not to impose and
collect the taxes permitted by the Act of June 17, 1913, P.L. 507, No. 335, as
amended. This section shall be effective with respect to taxes on the value of
property as of January 1, 1997, and all years
thereafter.”
[119] Bill
No. 970666 (approved December 15, 1997) repealed prior subsection (2) but did
not renumber this subsection. It has been renumbered at the discretion of the
Code editor.
[120] Added, Bill
No. 970154 (approved April 3,
1997).
[121] Source:
1937 Ordinances, p. 391; amended, 1955 Ordinances, p. 261; amended, 1968
Ordinances, p. 1548; amendments of 1968 repealed and amendments made, 1980
Ordinances, p.
500.
[122] Added, 1987
Ordinances, p.
1163.
[123] Renumbered and
amended, 1987 Ordinances, p.
1163.
[124] Renumbered, 1987
Ordinances, p.
1163.
[125] Renumbered, 1987
Ordinances, p. 1163; amended, 1982 Ordinances, p.
843.
[126] Amended, 1985
Ordinances, p. 570; amended, 1986 Ordinances, p. 304; amended, 1989 Ordinances,
p. 769.
[127] Amended, 1990
Ordinances, p.
1026.
[128] Amended, 1956
Ordinances, p.
1081.
[129] Amended, 1956
Ordinances, p.
1081.
[130] Amended, 1956
Ordinances, p.
1081.
[131] Source: Act
of April 21, 1855, P.L. 264, 53 P.S. § 4914; Act of April 17, 1861,
P.L. 3454, 52 P.S. § 4871; and ordinances enacted annually since 1933
Ordinances, p. 456; amended, 1967 Ordinances, p.
1727.
[132] Amended, 1968
Ordinances, p. 1552; amended, 1973 Ordinances, p. 509; amended, Bill No. 030010
(approved June 5, 2003). Section 2 of Bill No. 030010 provides: “The
deletion from and addition to portions of Section 19-1301 of The Philadelphia
Code effected by this Ordinance is not intended to change any rates of taxation
or any other matter with respect to any tax year, but is intended only to
restate those rates in a more easily readable
form.”
[140] Amended,
1973 Ordinances, p. 509; amended, 1974 Ordinances, p. 1080; amended, 1976
Ordinances, p. 1164; amended, 1978 Ordinances, p. 233; amended, 1979 Ordinances,
p. 1070; amended, 1981 Ordinances, p. 246; amended, 1982 Ordinances, p. 24;
amended, 1983 Ordinances, p. 1092; amended, 1984 Ordinances, p.
1
[141] Discount increased from
1% to 2% for month of December 1990 only. 1990 Ordinances, p.
1023.
[142] Amended, Bill No.
970155 (approved April 3, 1997). Section 2 of the Ordinance provides:
“Effective Date. This Ordinance shall take effect July 1, 1997, and the
increase in interest rates provided by this Ordinance shall begin to apply as
that
date.”
[143] Source:
Act of April 19, 1883, P.L. 9, 53 P.S.
§ 4924.
[144] Added,
1974 Ordinances, p.
36.
[145] Erroneously lettered
as (a) in the Sixth Edition; renumbered as (1) by Code
editor.
[146] Amended, 1978
Ordinances, p. 869; amended, Bill No. 970652 (approved December 9, 1999) ;
amended, Bill No. 020813 (approved April 25, 2003). Section 2 of Bill No. 020813
provides: “Effective Date; Application. This Ordinance shall take effect
immediately, and shall apply only to exemptions for which application is made to
the Board of Revision of Taxes on or after such effective
date.”
[146.1] Amended,
Bill No. 020813 (approved April 25, 2003). Section 2 of Bill No. 020813
provides: “Effective Date; Application. This Ordinance shall take effect
immediately, and shall apply only to exemptions for which application is made to
the Board of Revision of Taxes on or after such effective
date.”
[147] Added, 1987
Ordinances, p. 302; amended, 1987 Ordinances, p.
1227.
[148] Amended, Bill No.
970652 (approved December 9, 1999). Section 2 of Bill No. 970652 provides:
“Effective Date; Application. This Ordinance shall take effect
immediately, and shall apply only to exemptions for which application is made to
the Board of Revision of Taxes on or after such effective date.” Amended,
Bill No. 020813 (approved April 25, 2003). Section 2 of Bill No. 020813
provides: “Effective Date; Application. This Ordinance shall take effect
immediately, and shall apply only to exemptions for which application is made to
the Board of Revision of Taxes on or after such effective
date.”
[149] Amended,
Bill No. 970652 (approved December 9, 1999); amended, Bill No. 000227 (approved
September 12, 2000). Section 2 of Bill No. 000227 provides: “Effective
Date; Application. This Ordinance shall take effect upon the effective date of
state legislation enacted subsequent to the enactment of this Ordinance
authorizing this Ordinance, and shall apply only to exemptions for which
application is made to the Board of Revision of Taxes on or after such effective
date.”
[150] Amended,
1978 Ordinances, p.
869.
[151] Added, 1987
Ordinances, p. 302; amended, 1987 Ordinances, p.
1227.
[152] Renumbered, 1987
Ordinances, p.
302.
[153] Renumbered, 1987
Ordinances, p.
302.
[154] Renumbered, 1987
Ordinances, p.
302.
[155] Added, 1978
Ordinances, p. 48; amended, 1983 Ordinances, p. 1270; amended by deleting second
sentence of subsection 19-1303(3)C(1)(a), 1990 Ordinances, p. 24. Section 2 of
the Ordinance provides: “This Ordinance shall be retroactive to August 10,
1988; provided, however, that any property for which exemption was granted in
whole or in part prior to August 10, 1988 pursuant to any provision repealed by
this ordinance shall continue to be governed in its entirety by all the
provisions repealed herein as they were originally
enacted.”
[156] Amended,
1988 Ordinances, p.
736.
[157] Added, 1987
Ordinances, p. 302; amended, 1987 Ordinances, p.
1227.
[158] Amended, 1990
Ordinances, p. 741 (effective January 1, 1992); amended, Bill No. 000225
(approved October 4, 2000). Section 2 of Bill No. 000225 reads as follows:
“Effective Date; Application. This Ordinance shall take effect immediately
and shall apply only to exemptions for which application is made to the Board of
Revision of Taxes on or after such effective
date.”
[159] Added,
1987 Ordinances, p. 302; amended, 1987 Ordinances, p.
1227.
[160] Relettered, 1987
Ordinances, p. 302.
[161]
Relettered, 1987 Ordinances, p.
302.
[162] Relettered, 1987
Ordinances, p.
302.
[163] Added, 1983
Ordinances, p. 1270; amended, 1990 Ordinances, p.
742.
[164] Amended, 1987
Ordinances, p.
1227.
[165] Added, 1988
Ordinances, p.
736.
[166] Added, 1983
Ordinances, p. 49; amended and new subsections added, 1985 Ordinances, p.
9.
[167] Amended, Bill No.
000064 (approved October 31, 2000). Section 2 of Bill No. 000064 reads as
follows: “Effective Date; Application. This Ordinance shall take effect
immediately, and shall apply only to exemptions for which application is made to
the Board of Revision of Taxes on or after such effective
date.”
[168] Added, 1987
Ordinances, p. 302; amended, 1987 Ordinances, p. 1227. Enrolled Bill Nos. 1202
and 1368 (1987 Ordinances, pp. 302 and 1227) both read
“(5)”.
[169] Amended,
1987 Ordinances, pp. 302 and 1227; amended, Bill No. 000064 (approved October
31, 2000). Section 2 of Bill No. 000064 reads as follows: “Effective Date;
Application. This Ordinance shall take effect immediately, and shall apply only
to exemptions for which application is made to the Board of Revision of Taxes on
or after such effective
date.”
[169.1] Added,
Bill No. 020647 (became law April 10,
2003).
[170] Amended, 1987
Ordinances, p. 1491; amended, Bill No. 970214 (approved December 9, 1999);
amended, Bill No. 000226 (approved September 12, 2000); effective July 1, 2000.
Section 2 of Bill No. 000226 reads as follows: “Bill No. 970214 (approved
December 9, 1999), entitled “An Ordinance amending Section 19-1303(4) of
the Philadelphia Code, entitled ‘Authorization to Offer Exemption from
Real Estate Taxes on New Construction of Residential Properties,’ by
changing the period of the exemption from three years to ten years, under
certain terms and conditions,” which has not yet taken effect, is hereby
repealed.” Section 3 of Bill No. 000226 reads as follows: “Effective
Date; Application. Section 2 of this Ordinance shall take effect immediately.
Section 1 of this Ordinance shall take effect upon the effective date of state
legislation enacted subsequent to the enactment of this Ordinance authorizing
this Ordinance, and shall apply only to exemptions for which application is made
to the Board of Revision and Taxes on or after such effective
date.”
[171] Amended,
Bill No. 010508 (approved November 14,
2001).
[172] Amended, 1987
Ordinances, pp. 302 and 1227; amended, Bill No. 000064 (approved October 31,
2000). Section 2 of Bill No. 000064 reads as follows: “Effective Date;
Application. This Ordinance shall take effect immediately, and shall apply only
to exemptions for which application is made to the Board of Revision of Taxes on
or after such effective
date.”
[173] Added, 1987
Ordinances, p. 302; amended, 1987 Ordinances, p.
1227.
[174] Renumbered, 1987
Ordinances, p.
302.
[175] Renumbered, 1987
Ordinances, p.
302.
[176] Renumbered, 1987
Ordinances, p.
302.
[177] Renumbered, 1987
Ordinances, p.
302.
[178] Amended, 1987
Ordinances, pp. 302 and 1227; amended, Bill No. 000064 (approved October 31,
2000). Section 2 of Bill No. 000064 reads as follows: “Effective Date;
Application. This Ordinance shall take effect immediately, and shall apply only
to exemptions for which application is made to the Board of Revision of Taxes on
or after such effective
date.”
[179] Amended,
1990 Ordinances, p.
742.
[180] Added, Bill No.
970274 (approved July 1,
1997).
[181] Source:
1856 Ordinances, p. 219; 1880 Ordinances, p.
144.
[182] Added, 1987
Ordinances, p. 78.
[183]
Renumbered, amended and subsection added, 1987 Ordinances, p.
78.
[184] Added, 1982
Ordinances, p. 743.
[185]
Amended, 1982 Ordinances, p.
807.
[186] Amended, 1982
Ordinances, p. 807.
[187]
Added, 1982 Ordinances, p.
807.
[188] Renumbered, 1982
Ordinances, p.
807.
[189] Renumbered and
amended, 1982 Ordinances, p.
807.
[190] Added, Bill No.
020577 (December 5, 2002). Section 2 of the Ordinance provides “This
Ordinance shall be effective upon enactment of authorizing legislation by the
General
Assembly.”
[191] Added,
Bill No. 020579 approved (December 5, 2002). Enrolled bill numbered this section
19-1306, which was renumbered by the Code
editor.
[192] Added, 1987
Ordinances, p.
606.
[193] Amended, 1988
Ordinances, p.
333.
[194] Amended, 1988
Ordinances, p. 333; amended, Bill No. 960397 (approved July 5, 1996), 1996
Ordinances, p. 612; amended, Bill No. 980303 (approved December 9, 1999).
Section 2 of Bill No. 980303 states: “This Ordinance shall be effective
for all transactions taking place on or after July 1,
2000.”
[195] Amended,
1988 Ordinances, p. 333; amended, 1993 Ordinances, p.
920.
[196] Amended, 1988
Ordinances, p.
333.
[197] Amended, 1988
Ordinances, p. 695 (Bill No. 164). Section 2 of Bill No. 164 states: “This
Ordinance shall be effective July 1, 1988 and shall apply to any document made,
executed, delivered or accepted or presented for recording on or after July 1,
1988.” Amended, 1989 Ordinances, p. 773 (Bill No. 440). Section 2 of Bill
No. 440 includes certain effective date provisions in the event of litigation.
See City of Philadelphia v. Weiner, 121 Pa. Commw. 139, 550 A.2d 274
(1989), appeal denied;
Haas v. Philadelphia Dept. of Revenue, No. 7152
October Term 1989 (Philadelphia Court of Common
Pleas).
[198] Amended, Bill No.
970749 (approved May 19,
1998).
[199] Amended, 1988
Ordinances, p. 333 ; amended, Bill No. 980303 (approved December 9, 1999).
Section 2 of Bill No. 980303 states: “This Ordinance shall be effective
for all transactions taking place on or after July 1,
2000.”
[200] Added, 1988
Ordinances, p.
333.
[201] Added, 1988
Ordinances, p.
333.
[202] Added, 1988
Ordinances, p.
333.
[203] Added, 1991
Ordinances, p. 1447. Section 2 of the Ordinance states: “This Ordinance
shall be effective November 1, 1991 and shall apply to any document made,
executed, delivered, or accepted or presented for recording on or after November
1, 1991.”
[204] Added,
Bill No. 834 (approved January 6, 1995), 1995 Ordinances, p. 8; amended, Bill
No. 1097 (approved July 24, 1995), 1995 Ordinances, p. 1187; amended, Bill No.
960595 (approved January 22, 1997). Section 2 of the Bill provided: “This
Ordinance shall be effective for all transactions taking place on or after July
1, 1996.”
[205] Amended,
Bill No. 980303 (approved December 9, 1999). Section 2 of Bill No. 980303
states: “This Ordinance shall be effective for all transactions taking
place on or after July 1,
2000.”
[206] The
provisions of this section “shall not take effect until such time as the
City is authorized to impose such penalties by the laws of the Commonwealth of
Pennsylvania.”1987 Ordinances, p.
606.
[207] Enrolled bill (1987
Ordinances, p. 606) omitted the bracketed material, which appeared in repealed
§ 19-1706(2) of prior realty transfer tax
chapter.
[208] Enrolled bill
did not contain
“or”.
[209] Renumbered,
1994 Ordinances, p.
1028.
[210] Added, 1975
Ordinances, p. 1318; amended, 1980 Ordinances, p. 932; amended, 1981 Ordinances,
p. 269.
[211] Enrolled Bill No.
000354 read
“really”.
[212] Added,
Bill No. 000354 (approved September 14, 2000). Section 2 of Bill No. 000354
provides: “The provisions of subsection 19-1501(8)(f) of the Philadelphia
Code, as added by Section 1 of this Ordinance, exempting certain stock options
from tax, shall apply only to stock options that are granted after the date this
Ordinance takes effect, and to stock options that are exercised, exchanged, sold
or otherwise disposed of, on or after the date this Ordinance takes
effect.”
[213] Amended,
1956 Ordinances, p. 881; amended, 1960 Ordinances, p. 880; amended, 1965
Ordinances, p. 1621; amended, 1968 Ordinances, p. 1553; amended, 1969
Ordinances, p. 1080; amended, 1971 Ordinances, p. 603. Former Section 19-1502
repealed and new section added, Bill No. 020092 (approved April 23,
2002).
[213.1] Amended, Bill
No. 030073 (became law April 25, 2003). Section 2 of Bill No. 030073 provides:
“This bill shall be effective with respect to the rate of taxation for the
fiscal year beginning July 1, 2003, and all years thereafter; and shall be
effective with respect to the certifications required by section
19-1502(3)(b)(.1) beginning March 1,
2003.”
[213.2] Enrolled
bill omitted parenthesis at the end of this
subsection.
[214] Amended, 1980
Ordinances, p.
508.
[215] Amended, 1981
Ordinances, p.
154.
[216] Amended, 1986
Ordinances, p. 870; amended, Bill No. 990219 (approved June 11,
1999).
[217] Amended, 1974
Ordinances, p. 383; amended, 1989 Ordinances, p. 1310. Section 2 of the 1989
Ordinance provides: “This ordinance shall become effective for City Wage
Tax due for periods commencing on or after January 1,
1989.”
[218] Added, 1974
Ordinances, p. 383; renumbered, 1989 Ordinances, p.
1310.
[219] Added, 1980
Ordinances, p. 506; amended, 1985 Ordinances, p. 133 (Bill No. 424). Section 2
of Bill No. 424 provides that it shall not “relieve any taxpayer of the
obligation to make any estimated net profits tax installment payments for a
taxable year beginning prior to January 1, 1985, and which are due and payable
on or before June 30,
1985.”
[220] Amended,
1988 Ordinances, p.
700.
[221] Added, 1987
Ordinances, p. 619; amended, 1985 Ordinances, pp. 133 and 573; amended, 1988
Ordinances, p.
697.
[222] Added, Bill No. 1134
(approved July 25, 1995), 1995 Ordinances, p.
1227.
[223] Source: 1871
Ordinances, p. 237, as amended; 1951 Ordinances, p.
219.
[224] Repealed and new
section added, 1979 Ordinances, p.
455.
[225] Source: New,
to codify existing
practice.
[226] Source:
1916 Ordinances, p. 499; amended, 1972 Ordinances, p.
462.
[227] Source: New,
to codify existing
practice.
[228] Source:
1916 Ordinances, p.
499.
[229] Source: 1916
Ordinances, p. 499; amended, 1959 Ordinances, p.
1263.
[230] Amended, 1962
Ordinances, p.
957.
[231] Added, 1994
Ordinances, p.
821.
[232] Source: 1953
Ordinances, p.
478.
[233] Charter
refs.: §§ 3-914 and 6-207. Amended, 1961 Ordinances, p.
477.
[234] Amended, 1956
Ordinances, p.
278.
[235] Amended, 1980
Ordinances, p.
12.
[236] Amended, 1956
Ordinances, p.
278.
[237] Amended, 1956
Ordinances, p. 278; amended, 1980 Ordinances, p.
12.
[238] Added, 1980
Ordinances, p.
12.
[239] Amended, 1957
Ordinances, p. 120; amended, 1980 Ordinances, p.
12.
[240] Amended, 1957
Ordinances, p. 120; amended, 1980 Ordinances, p.
12.
[241] Added, 1980
Ordinances, p. 12.
[242] Added,
1980 Ordinances, p. 12; amended, Bill No. 990220 (approved June 11, 1999).
Section 2 of Bill No. 990220 states that the bill became effective immediately
and shall apply to any petition for refund filed on or after the date the
ordinance became
law.
[243] Amended, 1980
Ordinances, p.
12.
[244] Amended, 1980
Ordinances, p. 12; amended, 1983 Ordinances, p.
717.
[245] Amended, 1980
Ordinances, p.
12.
[246] Amended, 1980
Ordinances, p.
12.
[247] Amended, 1980
Ordinances, p.
12.
[248] Amended, 1980
Ordinances, p.
12.
[249] Amended, 1980
Ordinances, p.
12.
[250] Source: New,
suggested by Department of Collections, Tax Review Board and Law Department;
amended, 1956 Ordinances, p.
278.
[251] Added, 1993
Ordinances, p.
1055.
[252] Amended, 1980
Ordinances, p. 12; renumbered, 1993 Ordinances, p.
1055.
[253] Added, 1980
Ordinances, p. 12; renumbered, 1993 Ordinances, p.
1055.
[254] Source: 1953
Ordinances, p.
478.
[255] Added, 1963
Ordinances, p.
1298.
[255.1] Amended, Bill No.
030013 (approved June 5, 2003). Section 2 of Bill No. 030013 provides:
“The deletion from and addition to portions of Section 19-1801 of The
Philadelphia Code effected by this Ordinance is not intended to change any rates
of taxation or any other matter with respect to any tax year, but is intended
only to restate those rates in a more easily readable
form.”
[256] Amended,
1964 Ordinances, p. 1223; amended, 1965 Ordinances, p. 1623; amended, 1966
Ordinances, p. 576; amended, 1967 Ordinances, p. 647; amended, 1968 Ordinances,
p. 1558; amended, 1969 Ordinances, pp. 356 and 1079; amended, 1970 Ordinances,
p. 742; amended, 1971 Ordinances, p. 798; amended, 1972 Ordinances, p. 405;
amended, 1973 Ordinances, p. 509; amended, 1974 Ordinances, p. 550; amended,
1975 Ordinances, p. 477; amended, 1976 Ordinances, p. 546; amended, 1977
Ordinances, p. 587; amended, 1978 Ordinances, p. 803; amended, 1979 Ordinances,
p. 917; amended, 1980 Ordinances, p. 491; amended, 1981 Ordinances, p. 873;
amended, 1983 Ordinances, p. 1295; amended, 1983 Ordinances, p. 1077; amended,
1984 Ordinances, p. 621; amended, Bill No. 538 (approved June 5, 1985); amended,
1989 Ordinances, p. 764 (Bill No. 436). Section 2 of Bill No. 436 includes
certain effective date provisions in the event of litigation. Amended, 1990
Ordinances, p. 622; amended, 1991 Ordinances, p. 431; amended, 1992 Ordinances,
p. 545; amended, 1993 Ordinances, p. 628; amended, 1994 Ordinances, p. 800;
amended, Bill No. 1050 (approved June 2, 1995), 1995 Ordinances, p. 606;
amended, Bill No. 47 (approved June 19, 1996), 1996 Ordinances, p. 451; amended,
Bill No. 970131 (approved April 3, 1997); amended, Bill No. 990026 (approved May
10, 1999); amended, Bill No. 000007 (approved April 11, 2000); amended, Bill No.
010011 (approved April 4, 2001); amended, Bill No. 030013 (approved June 5,
2003).
[292] Amended, 1980
Ordinances, p. 12.
[293] Added,
1969 Ordinances, p.
1132.
[294] Added, 1969
Ordinances, p. 1082; amended, 1980 Ordinances, p.
12.
[295] Added, 1970
Ordinances, p.
740.
[296] Amended and prior
subsections (a.1) through (a.32) deleted, Bill No. 020034 (approved April 24,
2002); amended, Bill No. 030009 (approved June 5,
2003).
[297] Amended, 1970
Ordinances, p. 740; amended, 1975 Ordinances, p.
1571.
[298] Former
§ 19-1805 repealed and this section added, 1994 Ordinances, p. 791.
Section 4 of the Ordinance provides that it is to take effect January 1,
1995.
[299] Amended, Bill No.
758 (approved July 24, 1995), 1995 Ordinances, p.1081. Enrolled bill erroneously
numbered this subsection
(8).
[300] Added, 1970
Ordinances, p. 743; amended, 1980 Ordinances, p.
12.
[301] Added, 1982
Ordinances, p.
756.
[302] Amended, 1982
Ordinances, p.
756.
[303] Amended, 1982
Ordinances, p.
756.
[304] Amended, 1982
Ordinances, p.
756.
[305] Amended, 1971
Ordinances, p. 800; amended, 1972 Ordinances, p. 401; amended, 1973 Ordinances,
p. 513; amended, 1974 Ordinances, p. 549; amended, 1975 Ordinances, p. 481;
amended, 1976 Ordinances, p. 550; amended, 1977 Ordinances, p. 392; amended,
1978 Ordinances, p. 808; amended, 1979 Ordinances, p. 923; amended, 1980
Ordinances, p. 497; amended, 1981 Ordinances, p. 879; amended, 1982 Ordinances,
p. 1301; amended, 1983 Ordinances, p. 1079; amended, 1984 Ordinances, p. 597;
amended, 1985 Ordinances, p. 756; amended, 1986 Ordinances, p. 298; amended,
1988 Ordinances, p.
328.
[306] Added, 1989
Ordinances, p. 783 (Bill No. 442). Section 2 of Bill No. 442 includes certain
effective date provisions in the event of litigation. Amended, 1991 Ordinances,
p. 434; amended, 1992 Ordinances, p. 548; amended, 1993 Ordinances, p. 631;
amended, 1994 Ordinances, p. 803; amended, Bill No. 1052 (approved June 2,
1995), 1995 Ordinances, p. 608; amended, Bill No. 49 (approved June 18, 1996),
1996 Ordinances, p. 449; amended, Bill No. 970133 (approved April 3, 1997);
amended, Bill No. 990027 (approved May 10, 1999); amended, Bill No. 000008
(approved April 11, 2000); amended, Bill No. 010013 (approved April 4, 2001);
amended, Bill No. 020032 (approved April 24, 2002); amended, Bill No. 030012
(approved June 5,
2003).
[307] Added, 1982
Ordinances, p.
756.
[308] Amended, 1980
Ordinances, p. 497; amended, 1981 Ordinances, p. 879; amended, 1982 Ordinances,
p. 1301; amended, 1988 Ordinances, p. 328; amended, 1989 Ordinances, p.
783.
[309] Amended, 1991
Ordinances, p. 434; amended, 1992 Ordinances, p. 548; amended, 1993 Ordinances,
p. 631; amended, 1994 Ordinances, p. 803; amended, Bill No. 1052 (approved June
2, 1995), 1995 Ordinances, p. 608; amended, Bill No. 49 (approved June 18,
1996), 1996 Ordinances, p. 449; amended, Bill No. 970133 (approved April 3,
1997); amended, Bill No. 990027 (approved May 10, 1999); amended, Bill No.
000008 (approved April 11, 2000); amended, Bill No. 010013 (approved April 4,
2001); amended, Bill No. 020032 (approved April 24, 2002); amended, Bill No.
030012 (approved June 5,
2003).
[310] Amended, 1985
Ordinances, p. 542 (effective for Realty Use and Occupancy Tax due for any
period commencing on or after July 1,
1985).
[311] Amended, 1971
Ordinances, p. 1435; amended, 1982 Ordinances, p. 1387; amended, 1983
Ordinances, p.
494.
[312] Amended, 1986
Ordinances, p.
872.
[313] Added, 1983
Ordinances, p.
494.
[314] Added, 1973
Ordinances, p.
1102.
[315] Added, 1987
Ordinances, p.
1225.
[316] Renumbered and
amended, 1987 Ordinances, p.
1225.
[317] Added, 1976
Ordinances, p.
187.
[317.1] Added, Bill No.
030138 (became law April 25, 2003). Section 2 of Bill No. 030138 provides:
“This Ordinance and the 1973 Ordinance shall supersede all statutes or
parts of statutes, local, special or general, or regulations, including but not
limited to the Natural Gas Choice and Competition Act, 66 Pa. C.S.A. §2201
et. sec., to the extent that they are inconsistent or in conflict with either
this Ordinance and the 1973 Ordinance.” Section 3 of Bill No. 030138
provides: “If any provision of this Ordinance or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect
any other provision or application of this Section which can be given effect
without the invalid provision or application, and to this end the provisions of
this Section are declared to be severable. If any clause, sentence, paragraph or
phrase of this Section shall, for any reason, be adjudged by any court of
competent jurisdiction, or administrative agency, to be unconstitutional or
otherwise invalid, such judgment shall not affect, impair or invalidate the
remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph or phrase thereof so found to be unconstitutional or
invalid.” The Law Department issued an opinion dated April 21, 2003,
advising that this addition to the Code exceeds Council’s powers and is
therefore
ineffective.
[318] Added, 1976
Ordinances, p.
543.
[319] Added, 1981
Ordinances, p. 881 (Chapter 19-2200 was superseded by the Act of June 23, 1981,
P.L. 98, Act No. 35, 75 Pa. C.S.A. § 9501 et
seq.)
[320] Added, 1982
Ordinances, p. 838. (Note: Enrolled Bill No. 709, enacted June 10, 1982,
erroneously labelled Chapter as Chapter 19-2200.) Amended and definitions added,
1986 Ordinances, p. 290. Tax held to be invalid by Multi-Family Counselor v.
City of Philadelphia, 2 D&C 4th 1 (Philadelphia Common Pleas, April 13,
1989). Repealed, 1993 Ordinances, p.
110.
[321] Former Chapter
19-2400 repealed and this Chapter added, 1986 Ordinances, p.
962.
[322] Added, Bill No.
990116 (approved May 6, 1999), effective July 1,
1999.
[323] Caption amended,
Bill No. 990116 (approved May 6, 1999), effective July 1,
1999.
[324] Added, Bill No.
990116 (approved May 6, 1999), effective July 1,
1999.
[325] Amended, Bill No.
990116 (approved May 6, 1999), effective July 1,
1999.
[326] Added, Bill No.
990116 (approved May 6, 1999), effective July 1, 1999. Enrolled bill read
“regional attractions, marketing
agency”.
[327] Added,
Bill No. 990116 (approved May 6, 1999), effective July 1,
1999.
[328] Amended, 1990
Ordinances, p. 1027. Enrolled bill read § 19-2403, subsections (3) and
(6)(b).
[329] Added, 1982
Ordinances, p. 1303. (Note: Enrolled Bill No. 1250, enacted June 10, 1982,
erroneously labelled Chapter as Chapter
19-2400.)
[330] Amended, Bill
No. 000028 (approved June 22, 2000). Section 2 of Bill No. 000028 provides:
“This Ordinance shall take effect January 1,
2001.”
[331] Added, Bill
No. 000028 (approved June 22, 2000). Section 2 of Bill No. 000028 provides:
“This Ordinance shall take effect January 1,
2001.”
[332] Amended,
Bill No. 000028 (approved June 22, 2000). Section 2 of Bill No. 000028 provides:
“This Ordinance shall take effect January 1,
2001.”
[333] Amended,
Bill No. 000028 (approved June 22, 2000). Section 2 of Bill No. 000028 provides:
“This Ordinance shall take effect January 1,
2001.”
[334] Amended,
Bill No. 000028 (approved June 22, 2000). Section 2 of Bill No. 000028 provides:
“This Ordinance shall take effect January 1,
2001.”
[335] Added, 1984
Ordinances, p.
601.
[336] Amended, 1985
Ordinances, p. 152; amended, 1991 Ordinances, p.
255.
[337] Amended, Bill No.
020115 (approved November 26,
2002).
[338] Added, 1986
Ordinances, p.
292.
[339] Added, 1989
Ordinances, p.
267.
[340] Added, Bill No.
000336 (approved September 14, 2000). Section 2 of Bill No. 000336 provides:
“This Ordinance shall take effect on January 1,
2000.”
[341] Amended,
1986 Ordinances, p.
292.
[342] Added, 1986
Ordinances, p.
292.
[343] Added, 1986
Ordinances, p.
292.
[344] Added, Bill No.
960364 (approved July 8, 1996), 1996 Ordinances, p.
695.
[345] Added, Bill No.
000336 (approved September 14, 2000). Section 2 of Bill No. 000336 provides:
“This Ordinance shall take effect on January 1,
2000.”
[346] Added, Bill
No. 020115 (approved November 26, 2002). Section 2 of the Ordinance provides
“This Ordinance shall take effect upon the later of the date this
Ordinance becomes law or the effective date of state legislation authorizing
this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter,
except that if this Ordinance is approved after November 30, 2002, this
Ordinance shall apply to tax years 2003 and
thereafter.”
[347] Amended,
1990 Ordinances, p.
911.
[348] Amended, Bill No.
357 (approved July 25, 1995), 1995 Ordinances, p.
1073.
[348.1] Amended, Bill No.
020758 (approved January 31, 2003). Section 3 of Bill No. provides that the
amendment shall be effective January 1,
2003.
[349] Amended, 1991
Ordinances, p.
225.
[350] Added, 1985
Ordinances, p.
999.
[351] Added, 1989
Ordinances, p. 267; amended, 1991 Ordinances, p.
225.
[352] Amended, 1994
Ordinances, p. 681; amended, Bill No. 1163 (approved December 28, 1995), 1995
Ordinances, p.
1403.
[353] Amended, Bill No.
000108 (approved May 31, 2000); amended, Bill No. 000715-A (approved April 19,
2001), effective ninety days following
enactment.
[354] Added and
former subsections (e) and (f) renumbered, Bill No. 000108 (approved May 31,
2000).
[355] Enrolled Bill No.
000108 read “pursuant to this subsection
(d)(1).”
[356] Added and
former subsections (f) and (g) renumbered, Bill No. 000715-A (approved April 19,
2001), effective ninety days following
enactment.
[357] Added, 1989
Ordinances, p. 810 (enrolled bill erroneously numbered this as subsection (b)
and next as subsection (c)); amended, 1994 Ordinances, p. 706. Editor’s
Note: Subsections (e) and (f) were mistakenly dropped from the Sixth Edition of
the Code when new (c) and (d) were added in 1991. See 1991 Ordinances at
225.
[358] Added, 1993
Ordinances, p. 1205. Enrolled bill numbered this subsection (5) in
error.
[359] Added, Bill No.
980005 (approved April 2,
1998).
[360] Added, Bill No.
980005 (approved April 2,
1998).
[361] Added, Bill No.
980450 (approved June 25,
1998).
[362] Former Section
19-2604 repealed and this section added, Bill No. 020030 (approved April 23,
2002). Section 2 of the Ordinance provides “The repeal and reenactment of
Section 19-2604 of the Philadelphia Code effected by this Ordinance is not
intended to change any rates of taxation or any other matter with respect to any
tax year prior to tax year 2003, but is intended only to restate those rates and
other matters in a more easily readable
form.”
[362.1] Amended,
Bill No. 030008 (approved June 5,
2003).
[362.2] Amended, Bill
No. 030008 (approved June 5,
2003).
[363] Added, Bill No.
020648 (approved December 3, 2002). Amended, Bill No. 030561 (approved October
30, 2003). Section 2 of the Ordinance provides: “The provisions of Section
1 increasing the number of contribution agreements authorized under Section
19-2604(6) of the Code from fifteen to twenty-five shall take effect beginning
with Tax Year
2004.”
[364] Added, Bill
No. 020116 (approved May 2,
2002).
[365] Amended, Bill No.
020115 (approved November 26, 2002). Section 2 of the Ordinance provides
“This Ordinance shall take effect upon the later of the date this
Ordinance becomes law or the effective date of state legislation authorizing
this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter,
except that if this Ordinance is approved after November 30, 2002, this
Ordinance shall apply to tax years 2003 and
thereafter.”
[366] Amended,
Bill No. 1018 (approved March 30, 1995), 1995 Ordinances, p.
499.
[367] Added, Bill No. 1018
(approved March 30, 1995), 1995 Ordinances, p. 499. Section 2 of Bill No. 1018
provided an effective date as follows: “Subsection 19-2608(2) of The
Philadelphia Code, as added by Section 1 of this ordinance, shall take effect
upon the effective date of state legislation authorizing the City to impose
interest at the rate specified in that
subsection.”
[368] Added,
Bill No. 020115 (approved November 26, 2002). Section 2 of the Ordinance
provides “This Ordinance shall take effect upon the later of the date this
Ordinance becomes law or the effective date of state legislation authorizing
this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter,
except that if this Ordinance is approved after November 30, 2002, this
Ordinance shall apply to tax years 2003 and
thereafter.”
[369] Added,
Bill No. 020115 (approved November 26, 2002). Section 2 of the Ordinance
provides “This Ordinance shall take effect upon the later of the date this
Ordinance becomes law or the effective date of state legislation authorizing
this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter,
except that if this Ordinance is approved after November 30, 2002, this
Ordinance shall apply to tax years 2003 and
thereafter.”
[370] Former
Chapter 19-2700 repealed and this Chapter added, 1991 Ordinances, p. 401,
effective July 1, 1991. Section 3 of the Ordinance states: “The taxes
imposed by this Ordinance shall become effective at such time as is provided for
in the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of
the First
Class....”
[371] Repealed
with respect to all calendar years occurring after 1989. 1989 Ordinances, p.
475.
[372] Added, 1991
Ordinances, p. 403, effective July 1,
1991.
[373] Added, Bill No.
000451 (approved September 14, 2000). Section 2 of Bill No. 000451 states,
“The provisions of subsection 19-2802(11)(f) of The Philadelphia Code, as
added by Section 1 of this Ordinance, exempting certain stock options from tax,
shall apply to only to stock options that are granted after the date this
Ordinance takes effect, and to stock options that are exercised, exchanged, sold
or otherwise disposed of, on or after the date this Ordinance takes
effect.”
[374] Added,
Bill No. 980787 (approved December 30,
1998).
[375] Added, Bill No.
1072-A (approved June 2, 1995), 1995 Ordinances, p. 609. Section 2 of the bill
provided an effective date, as follows: “This Ordinance shall be effective
on the later date of July 1, 1995 or one hundred and eighty (180) days after the
effective date of enabling legislation passed by the General Assembly of the
Commonwealth of Pennsylvania. The provisions of this Ordinance shall apply to
taxes due and owing for the tax year next following such effective date.”
The required enabling legislation has been passed by the General Assembly. See
Act No. 1996-91 (H.B. 2223), approved July 2, 1995. (72 P.S. § 4751-21
et seq.).
[376] Added, 1993
Ordinances, p.
995.
[377] Amended, 1994
Ordinances, p.
732.
[378] Added, Bill No.
960359 (approved July 5, 1996), 1996 Ordinances, p. 618. Enrolled bill read
“Chapter 19-2900” in error. Since a Chapter 19-2900 already exists,
Chapter heading and all included section numbers and all internal
cross-references have been changed by the Code editor to conform to Chapter
19-3100.
[379] Section 2 of
Bill No. 960359 (approved July 5, 1996), 1996 Ordinances, p. 618 provides that
this section of the Code shall be effective on April 18, 1996, and shall apply
to all municipal claims filed on or after that
date.
[380] Added, Bill No.
980788-A (approved December 30, 1998). Section 2 of the enrolled bill and
attached exhibits describe in detail the areas of the City collectively
designated as the Philadelphia Keystone Opportunity Zone, and Section 2 further
provides that the descriptions set forth in Section 2 shall control over the
general “known-as” descriptions set forth in § 19-3201.
Section 3 of the enrolled bill provides that the ordinance shall be effective
January 1, 1999, but only if the Commonwealth’s Department of Community
and Economic Development designates a Keystone Opportunity Zone in Philadelphia,
and only for such period of time as the Commonwealth provides for exemptions,
abatements or credits with respect to sales and use tax, personal income tax,
corporate net income tax and capital stock franchise tax for businesses and
residents in such zone, as set forth in The Pennsylvania Keystone Opportunity
Zone Act of October 6, 1998, P.L. 705, No. 92, and only in such zone as is
designated by the Commonwealth. See note
381.1.
[381] Added, Bill No.
010092 (approved February 28, 2001). Section 2 of the enrolled bill describes in
detail the areas of the City collectively designated as the Philadelphia
Keystone Opportunity Expansion Subzones, and Section 2 further provides that the
descriptions set forth in Section 2 shall control over the general
“known-as” descriptions set forth in § 19-3201. Section 3
of the enrolled bill provides that the ordinance shall be effective January 1,
2001, but only if the Commonwealth’s Department of Community and Economic
Development designates a Keystone Opportunity Expansion Zone in Philadelphia,
and only for such period of time as the Commonwealth provides for exemptions,
abatements or credits with respect to sales and use tax, personal income tax,
corporate net income tax and capital stock franchise tax for businesses and
residents in such zone, as set forth in The Pennsylvania Keystone Opportunity
Zone Act, P.L. 705, No. 92, as amended, and only in such Expansion Zone as is
designated by the Commonwealth. See note
381.1.
[381.1] Added, Bill No.
030242 (approved May 29, 2003). Sections 1 and 2 of Bill No. 030242 amend Bill
Nos. 980788-A and 010092 as to Exhibits. See notes 380 and 381 above. Section 5
of Bill No. 030242 provides: “The provisions of this Ordinance shall take
effect as follows: (1) Sections 1 and 2 shall take effect January 1, 2004, but
only if the Commonwealth’s Department of Community and Economic
Development designates enhancements to the Philadelphia Keystone Opportunity
Zone and/or the Philadelphia Keystone Opportunity Expansion Zone, pursuant to
Act No. 217 (approved by the Governor December 9, 2002), and only for such
period of time as the Commonwealth provides for exemptions, abatements or
credits with respect to sales and use tax, personal income tax, corporate net
income tax and capital stock franchise tax for businesses and residents in the
designated enhancement areas, and only with respect to properties in such
enhanced areas designated by the Commonwealth. (2) Sections 3 and 4 shall take
effect upon designation by the Commonwealth’s Department of Community and
Economic Development of a Keystone Opportunity Improvement Zone in Philadelphia,
pursuant to Act No. 217 (approved by the Governor December 9, 2002), and only
for such period of time as the Commonwealth provides for exemptions, abatements
or credits with respect to sales and use tax, personal income tax, corporate net
income tax and capital stock franchise tax for businesses and residents in the
designated Improvement Zone, and only with respect to properties in such
Improvement Zone designated by the Commonwealth.” Section 6 of Bill No.
030242 provides: “The Chief Clerk shall keep on file and available for
public inspection the Exhibits to this Ordinance referenced
herein.”
[382] Enrolled
Bill No. 980788-A read
“Taxyaper”.
[383] Enrolled
Bill No. 980788-A read
“expemptions”.
[384] Amended,
Bill No. 010092 (approved February 28, 2001); amended, Bill No. 030242 (approved
May 29, 2003).
Effective Date: See footnote 381.1 above for effective
date provisions in Bill No.
030242.
[384.1] Amended, Bill
No. 010092 (approved February 28, 2001); amended, Bill No. 010372 (October 4,
2001); amended, Bill No. 030242 (approved May 29, 2003).
Effective Date:
See footnote 381.1 above for effective date provisions in Bill No.
030242.
[385] Amended, Bill No.
030242 (approved May 29, 2003).
Effective Date: See footnote 381.1 above
for effective date provisions in Bill No.
030242.
[386] Caption amended,
Bill No. 010092 (approved February 28,
2001).
[387] Added and
subsection (3) renumbered, Bill No. 010092 (approved February 28,
2001).
[388] Added, Bill No.
010092 (approved February 28, 2001); amended, Bill No. 030242 (approved May 29,
2003).
Effective Date: See footnote 381.1 above for effective date
provisions in Bill No.
030242.
[389] Amended, Bill No.
010092 (approved February 28,
2001).
[390] Amended, Bill No.
010092 (approved February 28,
2001).
[391] Amended, Bill No.
010092 (approved February 28,
2001).
[392] Amended, Bill No.
010092 (approved February 28,
2001).
[393] Amended, Bill No.
010092 (approved February 28,
2001).
[394] Amended, Bill No.
010092 (approved February 28,
2001).
[395] Added, Bill No.
000083 (approved March 28, 2000). Enrolled bill read “Chapter
19-3200” and Sections 19-3201 through 19-3204 in error because a Chapter
19-3200 already exists (Bill No. 980788-A (approved December 30, 1998)). Chapter
headings and all included section numbers and all internal cross-references of
Bill No. 000083 have been changed by the Code editor to conform to Chapter
19-3300. Section 2 of Bill No. 000083 provides: “Chapter 19-3200 of the
Philadelphia Code, as added by Section 1 of this Ordinance [editor’s note:
now Chapter 19-3300] shall take effect July 1, 2000, except that Section
19-3204(8) [editor’s note: now Section 19-3304(8)] shall take effect
immediately.”
[396] Enrolled
bill read “an”.