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PHILADELPHIA HOME RULE CHARTER
THE PHILADELPHIA CODE
TITLE 1. GENERAL PROVISIONS
TITLE 2. CITY-COUNTY CONSOLIDATION
TITLE 3. AIR MANAGEMENT CODE
TITLE 4. THE PHILADELPHIA BUILDING CONSTRUCTION AND OCCUPANCY CODE
TITLE 4.1. ELECTRICAL CODE
TITLE 4.2. PROPERTY MAINTENANCE CODE
TITLE 5. FIRE PREVENTION CODE
TITLE 6. HEALTH CODE
TITLE 7. HOUSING CODE
TITLE 8. PLUMBING CODE
TITLE 9. REGULATION OF BUSINESSES, TRADES AND PROFESSIONS
TITLE 10. REGULATION OF INDIVIDUAL CONDUCT AND ACTIVITY
TITLE 11. STREETS
TITLE 12. TRAFFIC CODE
TITLE 13. WATER AND SEWER
TITLE 14. ZONING AND PLANNING
TITLE 15. PARKS AND RECREATION
TITLE 16. PUBLIC PROPERTY
TITLE 17. CONTRACTS AND PROCUREMENT
TITLE 18. COMMERCE AND AVIATION
TITLE 19. FINANCE, TAXES AND COLLECTIONS
CHAPTER 19-100. GENERAL PROVISIONS (RESERVED)
CHAPTER 19-200. CITY FUNDS - DEPOSITS, INVESTMENTS, DISBURSEMENTS
CHAPTER 19-300. BOND ISSUES
CHAPTER 19-400. SINKING FUNDS
CHAPTER 19-500. TAXES AND RENTS - GENERAL
CHAPTER 19-600. AMUSEMENT TAX
CHAPTER 19-700. AUCTIONEER TAX
CHAPTER 19-800. BOWLING ALLEY TAX
CHAPTER 19-900. MECHANICAL AMUSEMENT DEVICES
CHAPTER 19-1000. MERCANTILE LICENSE TAX
CHAPTER 19-1100. PERSONAL PROPERTY TAXES
CHAPTER 19-1200. PARKING TAX
CHAPTER 19-1300. REAL ESTATE TAXES
CHAPTER 19-1400. REALTY TRANSFER TAX
CHAPTER 19-1500. WAGE AND NET PROFITS TAX
CHAPTER 19-1600. WATER AND SEWER RENTS
CHAPTER 19-1700. REVIEW, REFUNDS AND COMPROMISES
CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION
CHAPTER 19-1900. PAYMENT FOR CITY SERVICES BY SENIOR CITIZENS
CHAPTER 19-2000. DISCOUNTED RATES FOR NATURAL GAS DISTRIBUTION AND SUPPLY SERVICES FOR SENIOR CITIZENS
CHAPTER 19-2100. PETROLEUM PROCESSING TAX
CHAPTER 19-2200. GASOLINE DISTRIBUTOR'S TAX
CHAPTER 19-2300. CONDOMINIUM CONVERSION PRIVILEGE TAX
CHAPTER 19-2400. HOTEL ROOM RENTAL TAX
CHAPTER 19-2500. REAL ESTATE NON-UTILIZATION TAX
CHAPTER 19-2600. BUSINESS INCOME AND RECEIPTS TAXES
CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX
CHAPTER 19-2800. PENNSYLVANIA INTERGOVERNMENTAL COOPERATION AUTHORITY TAX ON WAGES AND NET PROFITS
CHAPTER 19-2900. SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS
CHAPTER 19-3000. ANNUAL REPORTS RELATING TO FEES
CHAPTER 19-3100. ATTORNEY AND OTHER COLLECTION FEES IN COLLECTION MATTERS; RETENTION OF PRIVATE ATTORNEYS AND OTHER COLLECTORS
CHAPTER 19-3200. KEYSTONE OPPORTUNITY ZONE, ECONOMIC DEVELOPMENT DISTRICT, AND STRATEGIC DEVELOPMENT AREA
CHAPTER 19-3300. VEHICLE RENTAL TAX
CHAPTER 19-3400. EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS
CHAPTER 19-3500. HOSPITAL ASSESSMENTS
CHAPTER 19-3600. FALSE CLAIMS
CHAPTER 19-3700. TOBACCO AND TOBACCO-RELATED PRODUCTS TAX
CHAPTER 19-3800. NEW BUSINESSES
CHAPTER 19-3900. TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES
CHAPTER 19-4000. INCOME INEQUALITY INITIATIVE - TAX LIABILITY REDUCTION ELIGIBILITY NOTIFICATION
CHAPTER 19-4100. SUGAR-SWEETENED BEVERAGE TAX
CHAPTER 19-4200. NEW SUSTAINABLE BUSINESSES
CHAPTER 19-4300. MONTHLY RECONCILIATION REPORTING
CHAPTER 19-4400. DEVELOPMENT IMPACT TAX
CHAPTER 19-4500. ANNUAL REPORTING RELATING TO UNCLAIMED PROPERTY
CHAPTER 19-4600. LOW-INCOME TAX PROVISIONS
TITLE 20. OFFICERS AND EMPLOYEES
TITLE 21. MISCELLANEOUS
TITLE 22. PUBLIC EMPLOYEES RETIREMENT CODE
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§ 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).