§ 19-2608.  Interest and Penalties. 546
   (1)   In addition to these penalties or enforcement proceedings provided for in Chapter 19-500 of this Title this Chapter may also be enforced in accordance with other penalties provided for in the Act known as the First Class City Business Tax Reform Act.
   (2)   If any tax authorized or imposed under this Chapter was not paid when due or is not paid when it becomes due, there shall be added to the amount of the unpaid tax and collected therewith interest at the interest rate imposed by the Commonwealth on unpaid taxes pursuant to Article VIII, Section 806 of The Fiscal Code (72 P.S. § 806). The interest imposed pursuant to this Section shall be in lieu of interest charged pursuant to Section 19-509, but all other provisions of Section 19-509 shall apply to this Chapter. 547

 

Notes

546
   Amended, Bill No. 1018 (approved March 30, 1995), 1995 Ordinances, p. 499.
547
   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." No such authorization has been passed as of January 18, 2019.