TITLE 19. FINANCE, TAXES AND COLLECTIONS

Footnotes

[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 Repealed, new section added, 1966 Ordinances, p. 367; amended, 1980 Ordinances, p. 746; amended, 1983 Ordinances, p. 1302.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).
[3] Added, 1991 Ordinances, p. 360.
[4] Added, 1992 Ordinances, p. 630.
[5] Added, 1992 Ordinances, p. 633.
[6] Added, 1993 Ordinances, p. 31.
[7] Added, 1994 Ordinances, p. 639.
[8] Added, Bill No. 970564 (approved November 4, 1997).
[9] Added, Bill No. 970396 (approved February 24, 1998).
[10] Added, Bill No. 980679 (approved December 30, 1998).
[11] Added, Bill No. 990570 (approved December 7, 1999).
[12] Added and former subsection (z) renumbered, Bill No. 000020 (approved March 28, 2000).
[13] Added, Bill No. 000106 (approved April 4, 2000).
[14] Added, Bill No. 990117 (approved July 24, 1999); renumbered, Bill No. 990570 (approved December 7, 1999); renumbered, Bill No. 000020 (approved March 28, 2000).
[15] Added, Bill No. 000258 (approved June 16, 2000).
[16] Added, Bill No. 020048 (Approved April 3, 2002.).
[17] Subsection 19-201(2)(d), relating to South Africa restrictions, deleted, 1994 Ordinances, p. 914. See also 1994 Ordinances, p. 905.
[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. As this supplement is being prepared, Bill No. 000715-A is the subject of litigation. American Financial Services Association v. City of Philadelphia, Court of Common Pleas (Phila.), May Term 2001, No. 1041.
[20] Added, Bill No. 000715-A (approved April 19, 2001), effective ninety days following enactment. As this supplement is being prepared, Bill No. 000715-A is the subject of litigation. American Financial Services Association v. City of Philadelphia, Court of Common Pleas (Phila.), May Term 2001, No. 1041.
[21] Added, Bill No. 020047 (approved March 20, 2002).
[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. As this supplement is being prepared, Bill No. 000715-A is the subject of litigation. American Financial Services Association v. City of Philadelphia, Court of Common Pleas (Phila.), May Term 2001, No. 1041.
[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).
[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.
[133] Amended, 1976 Ordinances, p. 541.
[134] Amended, 1980 Ordinances, p. 505.
[135] Added, 1982 Ordinances, p. 1310.
[136] Added, 1984 Ordinances, p. 617. The referenced Bill No. 131 was adopted, 1987 Ordinances, p. 601 (adding Chapter 19-2600).
[137] Added, 1988 Ordinances, p. 691; amended, 1989 Ordinances, p. 771 (Bill No. 439). Section 2 of Bill No. 439 includes certain effective date provisions in the event of litigation.
[138] Added, 1989 Ordinances, p. 771.
[139] Added, Bill No. 020031 (approved April 25, 2002). Section 2 of the Ordinance provides "Section 1 of this Ordinance shall be effective only if and when the tax authorized by Section 19-1801 of The Philadelphia Code is imposed by the School District of Philadelphia at a rate of three dollars and eleven and one-half cents ($3.115) on each one hundred dollars ($100) of assessed value of taxable real property, and only if the School District imposes said tax at said rate on or before June 30, 2002."
[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).
[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."
[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."
[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] Source: 1939 Ordinances, p. 656, as amended; 1942 Ordinances, p. 601; 1948 Ordinances, p. 127; 1949 Ordinances, p. 1057; 1951 Ordinances, pp. 328, 554 and 723; 1952 Ordinances, p. 488; 1953 Ordinances, p. 140; 1954 Ordinances, p. 909.
[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).
[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.
[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).
[257] Amended, Bill No. 020033 (approved April 25, 2002).
[258] Added, Bill No. 020033 (approved April 25, 2002).
[259] Amended, 1964 Ordinances, p. 1223.
[260] Added, 1965 Ordinances, p. 1623.
[261] Added, 1966 Ordinances, p. 576.
[262] Added, 1967 Ordinances, p. 647.
[263] Added, 1968 Ordinances, p. 1558.
[264] Added, 1969 Ordinances, p. 1079.
[265] Added, 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.
[266] Added, 1976 Ordinances, p. 546.
[267] Added, 1977 Ordinances, p. 387.
[268] Added, 1978 Ordinances, p. 803.
[269] Added, 1979 Ordinances, p. 917.
[270] Added, 1980 Ordinances, p. 491; amended, 1981 Ordinances, p. 873.
[271] Added, 1982 Ordinances, p. 1295.
[272] Added, 1983 Ordinances, p. 1077.
[273] Added, 1985 Ordinances, p. 538.
[274] Added, 1984 Ordinances, p. 621. Referenced Bill No. 131 was adopted, 1987 Ordinances, p. 601 (adding Chapter 19-2600).
[275] Added, 1988 Ordinances, p. 326.
[276] Added, 1988 Ordinances, p. 326.
[277] Amended, 1989 Ordinances, p. 764.
[278] Added, 1989 Ordinances, p. 764.
[279] Added, 1990 Ordinances, p. 622.
[280] Added, 1991 Ordinances, p. 431.
[281] Added, 1992 Ordinances, p. 545.
[282] Added, 1993 Ordinances, p. 628.
[283] Added, 1994 Ordinances, p. 800.
[284] Added, Bill No. 1050 (approved June 2, 1995), 1995 Ordinances, p. 606.
[285] Added, Bill No. 47 (approved June 19, 1996), 1996 Ordinances, p. 451.
[286] Added, Bill No. 970131 (approved April 3, 1997).
[287] Added, Bill No. 970131 (approved April 3, 1997).
[288] Added, Bill No. 990026 (approved May 10, 1999).
[289] Added, Bill No. 000007 (approved April 11, 2000).
[290] Added, Bill No. 010011 (approved April 4, 2001).
[291] Added, Bill No. 020033 (approved April 25, 2002). Section 2 of Bill No. 020033 reads " It is the intent of Council that the rate increase authorized by Section 1 of this Ordinance shall be in place of and substitute for a special one-time grant by the City to the School District in fiscal year 2002 of $25 million.Therefore, the provisions of Section 1 shall be effective only if and when the City Solicitor files with the Chief Clerk of City Council, on or before June 28, 2002, a letter certifying that the General Assembly has enacted legislation (i) reducing the City's maintenance of funding obligations set forth in Section 696 of the Public School Code of 1949, 24 P.S. § 6-696, by an amount comparable to the increase in tax rate authorized by Section 1; or (ii) otherwise granting relief from double-counting the City's contribution or tax authorization." Such a letter, from the City Solicitor, was filed April 30, 2002, stating:" I hereby certify that the General Assembly has enacted Act No. 36 of 2002, approved by the Governor on April 18, 2002, adding, inter alia, a new Section 636.1(e) to the Public School Code of 1949, and that this enactment satisfies the requirements of Section 2 of Bill No. 020033."
[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).
[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).
[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).
[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.
[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.
[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. As this supplement is being prepared, Bill No. 000715-A is the subject of litigation. American Financial Services Association v. City of Philadelphia, Court of Common Pleas (Phila.), May Term 2001, No. 1041.
[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. As this supplement is being prepared, Bill No. 000715-A is the subject of litigation. American Financial Services Association v. City of Philadelphia, Court of Common Pleas (Phila.), May Term 2001, No. 1041.
[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.".
[363] Added, Bill No. 020648 (approved December 3, 2002).
[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.
[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.
[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).
[385] Amended, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 010372 (October 4, 2001). Section 2 of Bill No. 010372 provides: "This Ordinance shall be effective 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 Philadelphia Keystone Opportunity Zone, as set forth in The Pennsylvania Keystone Opportunity Zone Act, P.L. 705, No. 92, as amended, and only in such Zone as is designated by the Commonwealth."
[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).
[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".