(1) Passenger Charge.[14]

(a) Any ticketed passenger who departs by commercial airline from any airport owned by the City of Philadelphia shall pay a passenger charge of $3.00.

(b) Exemptions and Reductions.

(i) Any passenger who departs by commercial airline from any airport owned by the City of Philadelphia as part of a continuous or interrupted flight shall not pay any passenger charge.

(ii) This charge shall not be imposed on members of the United States Military on active duty.

(2) Collection of Charge. Any person who transports a passenger by commercial airline from any airport owned by the City of Philadelphia shall be responsible for the collection of passenger charges which shall be added to the price of the ticket at the time of ticketing and collected at the same time as payment is made for the ticket. On or before the twenty-fifth day of each calendar month, a return shall be completed and payment made to the Department of Collections of the amount of passenger charges that should have been collected for the preceding calendar month less two percent of the gross passenger charges collected which shall be retained by the person filing the return to defray administrative costs of collection.[15]

(3) Returns. Returns shall be on forms furnished by the Department of Collections and shall be in such form as may be prescribed by regulations of the Department.

(4) Liability for Payment of Passenger Charges. The person responsible for the collection of passenger charges shall have the liability of a fiduciary with regard to the collection and payment of those charges.

(5) Penalties.

(a) Any person who violates any of the provisions of this Section shall be subject to a fine of not less than one hundred (100) dollars nor more than three hundred (300) dollars.[16]

(b) The penalties provided in this section shall not be exclusive remedies and the City of Philadelphia may exercise any other remedy provided by law or equity.

(6) Severability. If any provision of this ordinance or its application is held invalid, that illegality shall not affect the remaining provisions. It is intended this ordinance would have been adopted if that illegal provision had not been included and any illegal application had not been made.