Philadelphia Tax Amnesty 2010
What is the Philadelphia Tax Amnesty?
During this limited-time opportunity, the City of Philadelphia will waive all penalties and half the interest due on eligible delinquent tax bills. This will allow taxpayers the chance to clear up their debts and avoid further enforcement activities, including additional penalties and prosecution.
What taxes are included?
All taxes of the City of Philadelphia are eligible for tax amnesty, except for the Sales and Use Tax and Hotel Occupancy Tax imposed pursuant to Section 19-2701 and the General Acute Care Hospital Assessment and High Volume Medicaid Hospital Assessment. The Sales Tax is eligible for amnesty through the Commonwealth of Pennsylvania. The Philadelphia taxes eligible for amnesty are:
1. Amusement tax, pursuant to Chapter 19-600.
2. Auctioneer tax, pursuant to Chapter 19-700 (repealed).
3. Bowling alley tax, pursuant to Chapter 19-800 (repealed).
4. Mechanical amusement device tax, pursuant to Chapter 19-900.
5. Personal property tax, pursuant to Chapter 19-1100.
6. Parking tax, pursuant to Chapter 19-1200.
7. Real estate tax, pursuant to Chapter 19-1300, Chapter 19-1800 and applicable State law.
8. Realty transfer tax, pursuant to Chapter 19-1400.
9. Wage and net profits tax, pursuant to Chapter 19-1500 and Chapter 19-2800.
10. Net income tax, pursuant to Chapter 19-1800.
11. Realty use and occupancy tax, pursuant to Chapter 19-1800.
12. Liquor sales tax, pursuant to Chapter 19-1800.
13. Hotel room rental tax, Tourism and marketing tax, and Hospitality promotion tax, pursuant to Chapter 19-2400.
14. Business privilege tax, pursuant to Chapter 19-2600.
15. Vending machine tax, pursuant to Chapter 19-2800 (repealed).
16. Vehicle rental tax, pursuant to Chapter 19-3300.
17. Excise tax on outdoor advertising transactions, pursuant to Chapter19-3400.
When is the Philadelphia Tax Amnesty?
The Philadelphia Tax Amnesty is from May 3rd to June 25th, 2010.
How do I participate?
Individuals and businesses wishing to take advantage of the amnesty must complete an application and make payment during the Amnesty period (May 3-June 25, 2010). For more information and to apply, call 1-877-645-4108, visit www.PhillyTaxAmnesty.com or go to the Amnesty Walk-In Site in Center City at 1315 Walnut Street, Suite 1300.
Who is eligible to participate in the Philadelphia Tax Amnesty?
Anyone with a tax delinquency dating from between February 1, 1986 and June 30, 2009 is eligible for amnesty, unless you are a subject of a criminal investigation, are the defendant in a criminal complaint related to Philadelphia taxes, or you (or a entity that you are an officer for) participated in a prior Philadelphia Tax Amnesty program.
Do I have to pay in full? Can I do partial payments?
Taxpayers are expected to pay all past delinquencies in order to have penalties and half the interest waived under amnesty, unless the taxpayer certifies a financial hardship. Taxpayers with a financial hardship may pay off one tax year or tax type at a time.
If I am already in an active payment agreement, can I take part in amnesty?
Yes, if you are in a payment agreement with the City and haven’t missed a payment since June 30, 2009, you can participate in the Philadelphia Tax Amnesty.
Additional Information:
Philadelphia Tax Amnesty Legislation Amendment
Philadelphia Tax Amnesty Legislation
http://webapps.phila.gov/council/attachments/9798.pdf
Philadelphia Tax Amnesty Regulations
http://www.phila.gov/revenue/pdfs/Rev%20PDFs/Tax%20Amnesty%20Regulation.pdf
Pennsylvania Tax Amnesty Program
http://www.portal.state.pa.us/portal/server.pt/community/revenue_home/10648/hide_-amnesty/609682