Chapter 19-100. General Provisions (Reserved)
Chapter 19-200. City Funds – Deposits, Investments, Disbursements
§ 19-201. City Depositories.
§ 19-202. Authorized Investments.
§ 19-203. Payroll Deductions.
Chapter 19-300. Bond Issues
§ 19-301. Form of Bonds.
§ 19-302. Interest Payments.
§ 19-303. Temporary Bonds.
§ 19-304. Lost, Stolen, Destroyed or Mutilated Bonds, Coupons and Other Evidences of Indebtedness.
Chapter 19-400. Sinking Funds
§ 19-401. The Insurance Fund.
Chapter 19-500. Taxes and Rents – General
§ 19-501. Definitions.
§ 19-502. Applicability.
§ 19-503. Extension for Payment.
§ 19-504. Extension for Filing Returns.
§ 19-505. Allocation of Delinquent Payments.
§ 19-506. Records of Taxpayer.
§ 19-507. Joint Tax Claims.
§ 19-508. Oaths.
§ 19-509. Interest, Penalties, and Costs.
§ 19-510. Limitations of Actions to Recover Tax.
§ 19-510.1. Limitations of Actions to Assess Tax.
§ 19-511. Electronic Payments and Filings.
§ 19-512. Construction.
§ 19-513. Administration and Enforcement.
§ 19-514. Tax Amnesty Program.
Chapter 19-600. Amusement Tax
§ 19-601. Definitions.
§ 19-602. Licenses.
§ 19-603. Imposition of Tax.
§ 19-604. Collection and Payment of Tax.
Chapter 19-700. Auctioneer Tax (Repealed)
Chapter 19-800. Bowling Alley Tax (Repealed)
Chapter 19-900. Mechanical Amusement Devices
§ 19-901. Definition.
§ 19-902. Registration.
§ 19-903. Imposition of Tax.
Chapter 19-1000. Mercantile License Tax (Repealed)
Chapter 19-1100. Personal Property Taxes
§ 19-1101. Discounts and Additions to Tax.
§ 19-1102. Imposition of Tax.
§ 19-1103. Rate; Valuation and Payment Dates.
§ 19-1104. Effective Date.
Chapter 19-1200. Parking Tax
§ 19-1201. Definitions.
§ 19-1202. Imposition and Rate of Tax.
§ 19-1203. Returns and Payment of Tax.
§ 19-1204. Books and Records.
§ 19-1205. Claim Checks and Parking Stickers.
§ 19-1206. Additional Penalties.
§ 19-1207. Good Parking Jobs for Philadelphia Review Committee.
Chapter 19-1300. Real Estate Taxes
§ 19-1301. Real Estate Taxes.
§ 19-1301.1. Homestead Exclusion.
§ 19-1302. Installment Payments.
§ 19-1303. Additions to Tax.
§ 19-1303.2. Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties.
§ 19-1303.3. Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Deteriorated Industrial, Commercial or Other Business Properties.
§ 19-1303.4. Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties.
§ 19-1303.5. Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Convert Deteriorated Industrial, Commercial or Other Business Property to Commercial Residential Use.
§ 19-1304. Duties of the Board of Revision of Taxes.
§ 19-1306. Cap on Tax Increases.
§ 19-1307. Deferrals of Real Estate Tax for Taxpayers Based Upon Household Income, Household Expenses, and Available Liquid Assets.
§ 19-1308. Assessment Ratio.
§ 19-1309. Tax Credit for Reserve and National Guard Members Called to Active Duty.
Chapter 19-1400. Realty Transfer Tax
§ 19-1401. Legislative Findings.
§ 19-1402. Definitions.
§ 19-1403. Imposition of Tax.
§ 19-1404. Exempt Parties.
§ 19-1405. Excluded Transactions.
§ 19-1406. Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 19-1407. Acquired Real Estate Company.
§ 19-1408. Credits Against Tax.
§ 19-1409. Statement of Value.
§ 19-1410. Civil Penalties.
§ 19-1411. Enforcement.
§ 19-1412. Regulations.
§ 19-1413. Payment of Tax.
§ 19-1414. Functions of Department of Revenue.
§ 19-1415. Recordation.
§ 19-1416. Prohibited Conduct.
§ 19-1417. Severability.
Chapter 19-1500. Wage and Net Profits Tax
§ 19-1501. Definitions.
§ 19-1502. Imposition of Tax.
§ 19-1503. Returns and Payment of Tax.
§ 19-1504. Collection at Source.
§ 19-1505. Estimated Net Profits Tax.
§ 19-1506. Credit Against Tax.
§ 19-1507. Liability of Persons To Collect, Account For and Pay Over Wage Taxes.
§ 19-1508. Refunds and Forgiveness for Poverty Income.
§ 19-1509. Civil Actions for Tax Violations.
Chapter 19-1600. Water and Sewer Rents
§ 19-1601. Discontinuance of Water and Sewer Service Charges.
§ 19-1602. Acquisition of Property by the City.
§ 19-1603. Community Gardens.
§ 19-1604. Charges Where Water Meter Has Become Defective.
§ 19-1605. Limitation on Action to Enforce Collection; Income-Based Water Rate Assistance Program.
§ 19-1606. Penalties and Interest for Late Payment.
§ 19-1607. Premises Not Occupied by Owners.
Chapter 19-1700. Review, Refunds and Compromises
§ 19-1701. Tax Review Board.
§ 19-1702. Petitions for Review.
§ 19-1703. Refunds and Credits.
§ 19-1704. Petitions for Compromise.
§ 19-1705. Petitions for Waiver of Interest and Penalties.
§ 19-1706. Appeal from Decisions of Tax Review Board.
Chapter 19-1800. School Tax Authorization
§ 19-1801. Authorization of Tax.
§ 19-1801.1. Homestead Exclusion.
§ 19-1802. Administration and Enforcement.
§ 19-1803. Authorization of Gross Receipts Tax.
§ 19-1804. Authorization of Net Income Tax.
§ 19-1805. Authorization of Liquor Sales Tax.
§ 19-1806. Authorization of Realty Use and Occupancy Tax.
§ 19-1807. Authorization of School District Cigarette Tax.
Chapter 19-1900. Payment for City Services by Senior Citizens
§ 19-1901. Definitions.
§ 19-1902. Water and Sewer Reductions.
Chapter 19-2000. Discounted Rates for Natural Gas Distribution and Supply Services for Senior Citizens
§ 19-2001. Legislative Findings.
§ 19-2002. Definitions.
§ 19-2003. Gas Rate Reduction.
Chapter 19-2100. Petroleum Processing Tax
§ 19-2101. Definitions.
§ 19-2102. Imposition of Tax.
§ 19-2103. Return and Payment of Tax.
Chapter 19-2200. Gasoline Distributor's Tax
§ 19-2201. Definitions.
§ 19-2202. Imposition of Tax.
§ 19-2203. Tax Liability.
§ 19-2204. Reports, Returns and Payment of Tax.
Chapter 19-2300. Condominium Conversion Privilege Tax (Repealed)
Chapter 19-2400. Hotel Room Rental Tax
§ 19-2401. Definitions.
§ 19-2402. Imposition and Rate of Hotel Room Rental Tax.
§ 19-2402.1. Imposition and Rate of Tourism and Marketing Tax.
§ 19-2402.2. Imposition and Rate of Hospitality Promotion Tax.
§ 19-2403. Deposit and Distribution of Tax Revenues.
§ 19-2404. Expenditures From Funds.
§ 19-2405. Reports, Returns, Payment and Collection of Tax.
Chapter 19-2500. Real Estate Non-Utilization Tax
§ 19-2501. Legislative Findings.
§ 19-2502. Definitions.
§ 19-2503. Imposition of Tax.
§ 19-2504. Rate of Tax.
§ 19-2505. Return and Payment of Tax.
§ 19-2506. Appeals.
§ 19-2507. Severability.
Chapter 19-2600. Business Income and Receipts Taxes
§ 19-2601. Definitions.
§ 19-2602. Licenses.
§ 19-2603. Imposition of Tax.
§ 19-2604. Tax Rates, Credits, and Alternative Tax Computation.
§ 19-2605. Computation of Annual Receipts.
§ 19-2606. Returns.
§ 19-2607. Collection of Tax.
§ 19-2608. Interest and Penalties.
§ 19-2609. Period Used in Computation of Tax.
§ 19-2610. Estimated Tax Payments.
Chapter 19-2700. Sales and Use Tax and Hotel Occupancy Tax
§ 19-2701. Imposition and Rate of Tax.
§ 19-2702. Additional Sales and Use Tax.
Chapter 19-2800. Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits
§ 19-2801. Legislative Acknowledgements.
§ 19-2802. Definitions.
§ 19-2803. Imposition of Pennsylvania Intergovernmental Cooperation Authority Tax on Wages and Net Profits.
§ 19-2804. City Pledge; Duration of Taxes.
§ 19-2805. Return and Payment of Tax.
§ 19-2806. Collection at Source.
§ 19-2807. Estimated Net Profits Tax.
§ 19-2808. Credit Against Tax.
§ 19-2809. Penalties and Enforcement.
Chapter 19-2900. Senior Citizen Low Income Special Tax Provisions
§ 19-2901. Declaration of Policy.
§ 19-2902. Definitions.
§ 19-2903. Special Tax Provisions, Refund or Forgiveness of Real Estate Taxes.
§ 19-2904. Application; Proof of Claim.
§ 19-2905. Rules and Regulations.
§ 19-2906. Prohibited Conduct: Penalties and Additions.
§ 19-2907. Review by Tax Review Board.
§ 19-2908. Effect of Reduction in Tax Rates or Property Assessment.
Chapter 19-3000. Annual Reports Relating to Fees
§ 19-3001. Annual Reports.
Chapter 19-3100. Attorney and Other Collection Fees in Collection Matters; Retention of Private Attorneys and Other Collectors
§ 19-3101. Schedule of Attorney and Other Collection Fees.
§ 19-3102. Retention of Private Attorneys in Collection Matters.
Chapter 19-3200. Keystone Opportunity Zone, Economic Development District, and Strategic Development Area
§ 19-3201. Designation of Zone.
§ 19-3202. Definitions.
§ 19-3203. Authorization of Exemption, Abatement or Credits from Certain Taxes.
§ 19-3204. Conditions for Exemptions, Abatements and Credits.
§ 19-3205. Conditions for Real Estate Tax Exemption.
§ 19-3206. Conditions for Use and Occupancy Tax Exemption.
§ 19-3207. Conditions for Business Income and Receipts Tax Credit.
§ 19-3208. Conditions for Net Profits Tax Exemption.
§ 19-3209. Conditions for Sales and Use Tax Exemption.
§ 19-3210. Conditions for Wage Tax Exemption.
§ 19-3211. Regulations.
§ 19-3212. Transferability.
§ 19-3213. Recapture.
§ 19-3214. Delinquent or Deficient State or City Taxes.
§ 19-3215. Code Compliance.
§ 19-3216. Administration and Construction.
Chapter 19-3300. Vehicle Rental Tax
§ 19-3301. Definitions.
§ 19-3302. Imposition and Rate of the Vehicle Rental Tax.
§ 19-3303. Deposit and Distribution of Tax Revenues.
§ 19-3304. Reports, Returns, Payment and Collection of Tax.
Chapter 19-3400. Excise Tax on Outdoor Advertising Transactions
§ 19-3401. Definitions.
§ 19-3402. Imposition and Rate of the Excise Tax.
§ 19-3403. Reports, Returns, Payment and Collection of Tax.
Chapter 19-3500. Hospital Assessments
§ 19-3501. Definitions.
§ 19-3502. Imposition of the General Acute Care Hospital Assessment and High Volume Medicaid Hospital Assessment.
§ 19-3503. Cessation of Assessment.
§ 19-3504. Notice, Returns and Payment.
§ 19-3505. Deposit and Distribution of Tax Revenues.
§ 19-3506. Administration and Enforcement.
§ 19-3507. Severability.
Chapter 19-3600. False Claims
§ 19-3601. Definitions.
§ 19-3602. Prohibited Conduct.
§ 19-3603. Civil Actions for False Claims.
§ 19-3604. Retaliatory Action Prohibited.
§ 19-3605. Regulations.
§ 19-3606. Court Rules.
Chapter 19-3700. Tobacco and Tobacco-Related Products Tax
§ 19-3701. Definitions.
§ 19-3702. Imposition and Rate of the Tobacco and Tobacco-Related Products Tax.
§ 19-3703. Payment of Tax.
Chapter 19-3800. New Businesses
§ 19-3801. New Businesses.
Chapter 19-3900. Tax Exemptions for Longtime Owner-Occupants of Residential Properties
§ 19-3901. Declaration of Policy.
§ 19-3902. Definitions.
§ 19-3903. Eligibility for Exemption of Real Property Taxes.
§ 19-3904. Eligible Areas.
§ 19-3905. Benefit Determinations.
§ 19-3906. Prohibited Conduct: Penalties and Additions.
§ 19-3907. Review by Tax Review Board.
Chapter 19-4000. Income Inequality Initiative – Earned Income Tax Credit
§ 19-4001. Definitions.
§ 19-4002. Statement of EITC Policy.
§ 19-4003. Reserved.
§ 19-4004. Duty to Provide Notice of EITC Program.
§ 19-4005. Reporting Requirements.
§ 19-4006. Regulations.
Chapter 19-4100. Sugar-Sweetened Beverage Tax
§ 19-4101. Definitions.
§ 19-4102. Distributor Registration; Purchases from Registered Distributors.
§ 19-4103. Imposition and Rate of the Sugar-Sweetened Beverage Tax.
§ 19-4104. Notification of Dealer Status.
§ 19-4105. Liability for Payment of Tax.
§ 19-4106. Administration.
§ 19-4107. Waivers.
§ 19-4108. Penalties.
Chapter 19-4200. New Sustainable Businesses
§ 19-4201. New Sustainable Businesses.
Chapter 19-4300. Monthly Reconciliation Reporting
§ 19-4301. Monthly Reconciliation Reporting.
Chapter 19-4400. Development Impact Tax
§ 19-4401. Imposition of Tax.
§ 19-4402. Rate of Tax.
§ 19-4403. Administration of the Tax.
§ 19-4404. Use of Tax Proceeds.
§ 19-4405. Severability.