§ 19-3202.  Definitions.
   The following words and phrases when used in this Chapter shall have the meanings given to them in this Section unless the context clearly indicates otherwise:
   (1)   Act. The Pennsylvania Keystone Opportunity Zone Act of Oct. 6, 1998, P.L. 705, No. 92.
   (2)   Business. An association, partnership, corporation, sole proprietorship, limited partnership, joint venture, limited liability partnership, trust, limited liability corporation or employer.
   (3)   DCED. The Department of Community and Economic Development of the Commonwealth.
   (4)   Department. The Department of Revenue of the City of Philadelphia.
   (5)   Domicile. The place where a person has a true and fixed home and principal establishment for an indefinite time and to which, whenever absent, that person intends to return. Domicile continues until another place of domicile is established.
   (5.1)   EDD Act. 594 The First Class Cities Economic Development District Act, Act of December 1, 2004, No. 226.
   (6)   Net Profits Tax. The tax on net profits imposed under Chapter 19-1500 and the PICA tax on net Profits imposed under Chapter 19-2800.
   (7)   PICA. The Pennsylvania Intergovernmental Cooperation Authority.
   (8)   Person. Any natural person.
   (9)   Qualified business. Any business authorized to do business in this Commonwealth that is located within the Zone and is engaged in the active conduct of a trade or business in accordance with the requirements of Section 19-3204.
   (10)   Resident. A person who is domiciled and resides in the Zone.
   (10.1)   SDA Act. 595 The Strategic Development Areas Act, Act of November 20, 2006, No. 151.
   (11)   Taxpayer. 596 Any person or business required by this Title or by state law to file a return or pay a tax, prior to accounting for any abatements, exemptions 597 or credits set forth in this Chapter.
   (11.1)   Unoccupied property. A parcel that is not occupied on September 8, 2008. Construction activity on a parcel shall not constitute occupation of the parcel. 598
   (12)   Wage tax. The tax on salaries, wages, commissions and other compensation imposed under Chapter 19-1500 and the PICA tax on salaries, wages, commissions and other compensation imposed under Chapter 19-2800.
   (13)   Zone. The Philadelphia Keystone Opportunity Zone, the Philadelphia Keystone Opportunity Expansion Zone, the Philadelphia Keystone Opportunity Improvement Zone, the Philadelphia Economic Development District, the Philadelphia Strategic Development Area, the Additional Philadelphia Keystone Opportunity Expansion Zone, the Additional Philadelphia Keystone Opportunity Zone, or the 2018 Philadelphia Keystone Opportunity Expansion Zone. 599

 

Notes

594
   Added, Bill No. 050504-A (approved July 8, 2005). See note 571 for effective date provisions.
595
   Added, Bill No. 071081 (approved December 21, 2007). See note 590 for effective date provisions.
596
   Enrolled Bill No. 980788-A read "Taxyaper".
597
   Enrolled Bill No. 980788-A read "expemptions".
598
   Added, Bill No. 080486 (approved August 4, 2008). Section 2 of Bill No. 080486 provides: "Effective date. This Ordinance shall be effective upon certification to the Chief Clerk of Council by the Director of Commerce that an application for extension of benefits has been accepted and granted by the Commonwealth, Department of Community and Economic Development on or before June 30, 2009, and that the Director of Commerce has received reasonable assurances from a prospective new business that at least 500 jobs new to the City will be created on the parcels covered by Section 19-3203(2) within three years of the date of DCED's grant of extension. Such application shall be limited to the single particular parcel identified in Section 19-3203(2), unless State law requires that the application cover additional parcels." Amended and renumbered, Bill No. 080882 (approved December 22, 2008). See note 572 for effective date provisions.
599
   Amended, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 030242 (approved May 29, 2003). See note 584 for effective date provisions. Amended, Bill No. 050504-A (approved July 8, 2005). See note 571 for effective date provisions. Amended, Bill No. 071081 (approved December 21, 2007). See note 590 for effective date provisions. Amended, Bill No. 160708-AAA (approved September 29, 2016). See note 591 for effective date provisions. Amended, Bill No. 170792 (approved November 1, 2017). See note 592 for effective date provisions. Amended, Bill No. 180600-A (approved September 20, 2018). See note 593 for effective date provisions.