(1) All individuals who are paid an annual salary pursuant to the provisions of Sections 20-303, 20-304 and 20-305 of this Chapter and all members of boards and commissions whether compensated or not shall file a statement of financial interests for the preceding calendar year with the Board of Ethics no later than the first day of May of each year that he holds office and of the year after he leaves such office except that for calendar year 1983 the effective filing date shall be July 1, 1984. All such individuals or members who take office after the effective filing date or less than thirty (30) days before the effective filing date must file a statement of financial interest for the preceding calendar year within thirty (30) days of taking office.[33]

(2) The statement of financial interests filed pursuant to this Section shall be signed under penalty of perjury and include the following information for the prior calendar year with regard to the individual required to file the statement:

(a) The name, address and position of the individual required to file statement.

(b) The occupation or profession of the individual required to file the statement.

(c) Any direct or indirect interest in any real estate which was sold or leased to the City of Philadelphia or any of its departments, boards, commissions, authorities or other agencies; purchased or leased from the City of Philadelphia or any of its departments, boards, commissions, authorities or other agencies; or was subject to any condemnation proceeding by the City of Philadelphia or any of its departments, boards, commissions, authorities or other agencies.

(d) The name and address of each creditor to whom is owed in excess of five thousand ($5,000) dollars and the interest rate thereon. However, loans or credit extended between members of the immediate family and mortgages securing real property which is the principal residence of the individual filing shall not be included.

(e) The name and address of any person who is the direct or indirect source of income totalling in the aggregate five hundred ($500) dollars or more. However, this provision shall not be construed to require the divulgence of confidential information protected by statute or existing professional codes of ethics.

(f) The name and address of any person from whom a gift or gifts valued in the aggregate at two hundred ($200) dollars or more were received, and the value and the circumstances of each gift.

(g) The source of any honorarium received which is in excess of one hundred ($100) dollars.

(h) Any office, directorship or employment of any nature whatsoever in any business entity.

(i) Any financial interest in any legal entity engaged in business for profit.

(3) Except for gifts reported under § 20-610(2)(f), the statement of financial interests need not include specific amounts for any of the items required to be listed.

(4) All statements of financial interest filed pursuant to the provisions of this Section shall be made available for public inspections and copying during regular office hours.