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.
§ 19-515. Changes Made by Federal Government.
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 Auctioneer Tax (Repealed)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 Bowling Alley Tax (Repealed)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 Mercantile License Tax (Repealed)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. Tax Relief Information to Be Included in Notices of Property Assessed Value Sent by the Office of Property Assessment and Notices of Real Estate Tax Liability Sent by the Department of Revenue.
§ 19-1301.2. 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 and Demolition Fund Fee.
§ 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 – Tax Liability Reduction Eligibility Notification
§ 19-4001. Definitions.
§ 19-4002. Statement of Tax Liability Reduction Policy.
§ 19-4003. Reserved.
§ 19-4004. Required Notification.
§ 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.
Chapter 19-4500. Annual Reporting Relating to Unclaimed Property
§ 19-4501. Annual Reports Relating to Unclaimed Property.