§ 19-1201. Definitions.

   In this Chapter the following definitions apply:

   (1)   Condominium. 147 Real estate, portions of which are designated for separate ownership and the remainder of which is designated for common ownership by the owners of those portions. Real estate is not a condominium unless the undivided interests in the common element are vested in the unit owners.

   (2)   Parking Facility. 148 Any outdoor or indoor area or space where more than three (3) motor vehicles may be parked or stored for a charge, fee or other consideration excluding as of July 1, 1985, all or any portion of the common elements or limited common elements of a condominium which are used for parking spaces where such parking spaces are used exclusively by one (1) or more unit owners or tenants of unit owners who are residents of that condominium.

   (3)   Operator. 149 Any person conducting or operating a parking facility, and any Valet Parking Operator as defined in Section 9-601 of this Code.

   (4)   Transaction. 150 The act of parking or storing a motor vehicle in or on a parking facility in the City or any valet parking as defined in Section 9-601 of this Code, for a financial consideration, or its equivalent, under an express or implied contract.

 

Notes

147	Added, 1987 Ordinances, p. 1163.
148	Renumbered and amended, 1987 Ordinances, p. 1163.
149	Renumbered, 1987 Ordinances, p. 1163; amended, Bill No. 050452 (approved June 15, 2005). Section 2 of Bill No. 050452 provides: "This Ordinance shall be effective with respect to transactions occurring on or after July 1, 2005."
150	Renumbered, 1987 Ordinances, p. 1163; amended, 1982 Ordinances, p. 843; amended, Bill No. 050452 (approved June 15, 2005). See note 149 for effective date provisions.

§ 19-1202. Imposition and Rate of Tax. 151

   (1)   (a)   There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City during the period from July 1, 1986 to June 30, 1987, inclusive, a tax of seventeen and one-half percent (17.5%) of the amount charged for the transaction, and upon every person parking or storing a motor vehicle in or on any parking facility on July 1, 1987 or thereafter, a tax of fifteen percent (15%) of the amount charged for the transaction, which tax shall be collected by the operator from the person parking or storing the vehicle, and shall be paid over to the City as provided herein.

      (b)   There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City, and upon every person who leaves a motor vehicle with a valet for parking in the City, between July 1, 1989 and June 30, 2008, inclusive, a tax of fifteen percent (15%) of the amount charged for the transaction, and between July 1, 2008 and June 30, 2015, inclusive, a tax of twenty percent (20%) of the amount charged for the transaction, and between July 1, 2015 and June 30, 2020, inclusive, a tax of twenty-two and one-half percent (22.5%) of the amount charged for the transaction, and between July 1, 2020 and June 30, 2021, inclusive, a tax of twenty-five percent (25%) of the amount charged for the transaction, and on July 1, 2021 and thereafter, a tax of twenty-two and one-half percent (22.5%) of the amount charged for the transaction, subject to any reduction pursuant to subsection (.1), which tax shall be collected by the operator from the person parking or storing the vehicle, and shall be paid over to the City as provided herein. Pursuant to regulations to be issued by the Department, a valet parking operator shall be entitled to a credit against amounts remitted to the Department pursuant to Section 19-1203 in an amount equal to any parking tax paid by the valet parking operator to the operator of a parking facility on account of the parking of any motor vehicles with respect to which the valet parking operator collected and remitted a parking tax under this Section. 152

         (.1)   It is Council's intent to establish a "Good Parking Jobs for Philadelphia Review Committee" as an agency of Council, comprised of nine mayoral appointees, two of whom shall be members of Council. In the event that such Committee determines to the satisfaction of Council that the conditions in the parking industry favorably support the development of stable jobs while providing a path to advancement for workers in the industry, it is Council's intent, beginning with respect to Fiscal Year 2022, to reduce the rate of tax authorized in subsection (1)(b), with the goal of reducing the rate to seventeen percent (17%) by July 1, 2022. 153

      (c)   If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, holding that Bill No. 571 (approved June 5, 1985) was improperly enacted, and ordering that refunds of taxes paid pursuant to Bill No. 571 are required, then the tax rate for Fiscal Year 1986 is hereby set at twenty percent (20%). This provision shall take effect retroactively for Fiscal Year 1986. If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that the City lacked the authority to enact this subsection 19-1202(1)(c), then the tax rate for Fiscal Year 1986 shall revert to ten percent (10%).

      (d)   If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, holding that Bill No. 939 (approved June 11, 1986) was improperly enacted, and ordering that refunds of taxes paid pursuant to Bill No. 939 are required, then the tax rate for Fiscal Year 1987 is hereby set at seventeen and one-half percent (17.5%), and the tax rate for Fiscal Years 1988 and 1989 is hereby set at fifteen percent (15%). This provision shall take effect retroactively for Fiscal Years 1987, 1988 and 1989. If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that the City lacked authority to enact this subsection 19-1202(1)(d), then the tax rate for Fiscal Years 1987, 1988 and 1989 shall revert to the tax rate for Fiscal Year 1986.

   (2)   All taxes collected by any operator in accordance with this Chapter shall constitute a trust fund for the City and such trust shall be enforceable against such person and any person receiving any part of such fund without consideration, or knowing that the operator is committing a breach of trust; provided however, that any person receiving payment of a lawful obligation of the operator from such fund shall be presumed to have received the same in good faith and without any knowledge of the breach of trust.

   (3)   Any operator required under this Chapter to collect tax from another person, who shall fail to collect the tax, shall be liable for the tax upon the full amount charged.

 

Notes

151	Amended, 1985 Ordinances, p. 570; amended, 1986 Ordinances, p. 304; amended, 1989 Ordinances, p. 769.
152	Amended, Bill No. 040256 (approved July 1, 2004). Section 2 of Bill No. 040256 provides: "Effective Date. This Ordinance shall take effect only if and when both Bill No. 040607 and Bill No. 040608 become law. If either Bill No. 040607 or Bill No. 040608 fails to become law, this Ordinance shall not take effect, it being Council's intent that there should be no increase in the parking tax rate unless both the wage and net profits tax cuts and the business privilege tax cuts provided by Bill Nos. 040607 and 040608 become law." Bill No. 040608 failed to become law; hence, Bill No. 040256 does not take effect, and the amendments therefore are not shown. Amended, Bill No. 050452 (approved June 15, 2005). See note 149 for effective date provisions. Amended, Bill No. 080160 (approved May 22, 2008); amended, Bill No. 150534 (approved June 18, 2015); amended, Bill No. 200288 (approved June 26, 2020).
153	Added, Bill No. 200288 (approved June 26, 2020).

§ 19-1203. Returns and Payment of Tax. 154

   (1)   Every person required to collect the tax imposed by this Chapter shall at such intervals as the Commissioner shall establish by regulations, make and file with the Department a return on a form furnished by or obtainable from the Department setting forth:

      (a)   the gross receipts from all transactions;

      (b)   the total number of cars parked during the preceding calendar month;

      (c)   such other pertinent information as the Department may by regulation or otherwise require;

      (d)   the amount of tax due as imposed by this Chapter.

   (2)   The person making such return shall at the time of filing pay to the Department the amount of tax shown as due thereon.

 

Notes

154	Amended, 1990 Ordinances, p. 1026.

§ 19-1204. Books and Records. 155

   (1)   Every operator shall keep accurate books and records to which the Department shall have full access at all times. These records shall include:

      (a)   A daily return sheet, in the form and manner prescribed by the Department, showing:

         (.1)   number of cars parked or stored on an hourly, daily, weekly, or monthly basis in or on each facility;

         (.2)   the gross receipts from all such transactions;

         (.3)   the actual tax due the City.

 

Notes

155	Amended, 1956 Ordinances, p. 1081; amended, Bill No. 050452 (approved June 15, 2005). See note 149 for effective date provisions. Amended by deleting former subsection (b), Bill No. 070049 (approved September 20, 2007).

§ 19-1205. Claim Checks and Parking Stickers. 156

   (1)   Before any operator required to collect the tax imposed by this Chapter may use any claim checks or parking stickers in the conduct of any parking facility or any valet parking business, such person shall certify in writing to the Department of Revenue, at least 5 days prior to the use of such claim checks or parking stickers, the serial numbers, the location of the parking facility or 157 valet parking operation at which such claim checks or parking stickers will be used, the location at which such claim checks or parking stickers may be inspected by the Department, and any other identifying information required by the Department.

   (2)   It shall be unlawful for any person who operates a parking facility or valet parking operation to use any claim checks or parking stickers for which the information required in subsection 19-1205(1) has not been delivered to the Department of Revenue at least 5 days prior to the use of such claim checks or parking stickers.

   (3)   All books, records, and daily record sheets shall be retained by each operator for a period of six (6) years subsequent to the year of the transaction. 158

 

Notes

156	Amended, 1956 Ordinances, p. 1081; amended, Bill No. 050452 (approved June 15, 2005). See note 149 for effective date provisions.
157	Word "or" added by Code editor to amendment made by Bill No. 050452.
158	Amended, Bill No. 070049 (approved September 20, 2007).

§ 19-1206. Additional Penalties. 159

   (1)   In addition to all penalties now provided, any person who violates Chapter 19-1200 may have his license or permit revoked, suspended or cancelled.

 

Notes

159	Amended, 1956 Ordinances, p. 1081.

§ 19-1207. Good Parking Jobs for Philadelphia Review Committee. 160

   (1)   Establishment. The Mayor is hereby called upon to establish the Good Parking Jobs for Philadelphia Review Committee as an advisory body to conduct an annual review regarding the quality of jobs and opportunities for workers in the parking industry and to make recommendations to the Council regarding such issues and potential changes regarding taxes applicable in connection with the parking industry.

   (2)   Members. The Committee shall be composed of seven members appointed by the Mayor. Two members shall be representatives of the labor community, two shall be representatives of the parking industry, one shall be a representative of the City Administration and two shall be representatives of Council.

   (3)   Meetings. The Committee shall meet at least quarterly. All meetings shall be open to the public. At each meeting, an opportunity shall be provided for public testimony on matters relating to the subjects addressed in subsections (4) and (5) of this Section.

   (4)   Working Conditions. The Committee shall make a thorough review of working conditions in the parking industry, including job standards; efforts to reduce worker turnover; the extent of employer-provided training; safety; and opportunities for advancement.

   (5)   Economics of the Parking Industry. The Committee shall evaluate the economics of the parking industry, including with respect to the impact of Chapter 17-1200 of The Philadelphia Code ("Parking Tax") and the impact of intended reductions in the parking tax to seventeen percent (17%) by July 1, 2022, with respect to working conditions.

   (6)   Reporting. Following review on these issues, the Committee shall make a report and evaluation regarding the status of working conditions and economic issues in the parking industry as set forth in subsections (4) and (5). An initial report shall be provided to the Mayor and the Chief Clerk of Council no later than April 1, 2021, and shall thereafter conduct an annual review and provide a report regarding such issues. The Committee shall have no authority to set or recommend employment, wage, or benefit requirements.

 

Notes

160	Added, Bill No. 200387 (approved December 1, 2020).