(1) Tax on Salaries, Wages, Commissions and Other Compensation.
(a) Residents. 302 An annual tax on salaries, wages, commissions and other compensation earned by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates:
January 1, 1950 through December 31, 1956 | 1.2500% |
January 1, 1957 through December 31, 1960 | 1.5000% |
January 1, 1961 through December 31, 1965 | 1.6250% |
January 1, 1966 through June 30, 1968 | 2.0000% |
July 1, 1969 through June 30, 1971 | 3.0000% |
July 1, 1971 through June 30, 1976 | 3.3125% |
July 1, 1976 through June 30, 1983 | 4.3125% |
July 1, 1983 through June 30, 1991 | 4.9600% |
July 1, 1991 through December 31, 1995 | 3.4600% |
January 1, 1996 through June 30, 1996 | 3.3600% |
July 1, 1996 through June 30, 1997 | 3.3400% |
July 1, 1997 through June 30, 1998 | 3.2900% |
July 1, 1998 through June 30, 1999 | 3.1869% |
July 1, 1999 through June 30, 2000 | 3.1135% |
July 1, 2000 through June 30, 2001 | 3.0635% |
July 1, 2001 through June 30, 2002 | 3.0385% |
July 1, 2002 through June 30, 2003 | 3.0000% |
July 1, 2003 through December 31, 2004 | 2.9625% |
January 1, 2005 through December 31, 2005 | 2.8310% |
January 1, 2006 through December 31, 2006 | 2.8010% |
January 1, 2007 through December 31, 2007 | 2.7600% |
January 1, 2008 through June 30, 2008 | 2.7190% |
July 1, 2008 through December 31, 2008 | 2.4800% |
January 1, 2009 through June 30, 2009 | 2.4300% |
July 1, 2009 through June 30, 2010 | 2.4296% |
July 1, 2010 through June 30, 2013 | 2.4280% |
July 1, 2013 through June 30, 2014 | 2.4240% |
July 1, 2014 through June 30, 2015 | 2.4200% |
July 1, 2015 through June 30, 2016 | 2.4102% |
July 1, 2016 through June 30, 2017 | 2.4004% |
July 1, 2017 through June 30, 2018 | 2.3907% |
July 1, 2018 through June 30, 2019 | 2.3809% |
July 1, 2019 through June 30, 2021 | 2.3712% |
July 1, 2021 through June 30, 2022 | 2.3398% |
July 1, 2022 through June 30, 2023 | 2.2900% |
July 1, 2023, and thereafter | 2.2500% |
(b) Non-Residents. 303 An annual tax on salaries, wages, commissions and other compensation earned by non-residents of Philadelphia for work done or services performed or rendered in Philadelphia is imposed for general revenue purposes for the following periods at the following rates:
January 1, 1950 through December 31, 1956 | 1.2500% |
January 1, 1957 through December 31, 1960 | 1.5000% |
January 1, 1961 through December 31, 1965 | 1.6250% |
January 1, 1966 through June 30, 1968 | 2.0000% |
July 1, 1969 through June 30, 1971 | 3.0000% |
July 1, 1971 through June 30, 1976 | 3.3125% |
July 1, 1976 through December 31, 1995 | 4.3125% |
January 1, 1996 through June 30, 1996 | 4.2256% |
July 1, 1996 through June 30, 1997 | 4.2082% |
July 1, 1997 through June 30, 1998 | 4.1647% |
July 1, 1998 through June 30, 1999 | 4.0750% |
July 1, 1999 through June 30, 2000 | 4.0112% |
July 1, 2000 through June 30, 2001 | 3.9672% |
July 1, 2001 through June 30, 2002 | 3.9462% |
July 1, 2002 through June 30, 2003 | 3.9127% |
July 1, 2003 through December 31, 2004 | 3.8801% |
January 1, 2005 through December 31, 2005 | 3.8197% |
January 1, 2006 through December 31, 2006 | 3.7716% |
January 1, 2007 through December 31, 2007 | 3.7557% |
January 1, 2008 through June 30, 2008 | 3.7242% |
July 1, 2008 through December 31, 2008 | 3.5392% |
January 1, 2009 through June 30, 2009 | 3.5000% |
July 1, 2009 through June 30, 2010 | 3.4997% |
July 1, 2010 through June 30, 2013 | 3.4985% |
July 1, 2013 through June 30, 2014 | 3.4950% |
July 1, 2014 through June 30, 2015 | 3.4915% |
July 1, 2015 through June 30, 2016 | 3.4828% |
July 1, 2016 through June 30, 2017 | 3.4741% |
July 1, 2017 through June 30, 2018 | 3.4654% |
July 1, 2018 through June 30, 2019 | 3.4567% |
July 1, 2019 through June 30, 2020 | 3.4481% |
July 1, 2020 through June 30, 2021 | 3.5019% |
July 1, 2021 through June 30, 2022 | 3.4481% |
July 1, 2022, and thereafter | 3.4400% |
(c) The tax imposed under subsections 19-1502(1)(a) and (b) shall relate to and be imposed upon salaries, wages, commissions, and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him.
(2) Tax on Net Profits Earned in Businesses, Professions or Other Activities.
(a) Residents. 304 An annual tax on the net profits earned in businesses, professions or other activities conducted by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates:
January 1, 1949 through December 31, 1955 | 1.2500% |
January 1, 1956 through December 31, 1959 | 1.5000% |
January 1, 1960 through December 31, 1964 | 1.6250% |
January 1, 1965 through December 31, 1968 | 2.0000% |
January 1, 1969 through December 30, 1970 | 3.0000% |
January 1, 1971 through December 31, 1975 | 3.3125% |
January 1, 1976 through December 31, 1982 | 4.3125% |
January 1, 1983 through June 30, 1991 | 4.9600% |
July 1, 1991 through December 31, 1995 | 3.4600% |
January 1, 1996 through December 31, 1996 | 3.3400% |
January 1, 1997 through December 31, 1997 | 3.2900% |
January 1, 1998 through December 31, 1998 | 3.1869% |
January 1, 1999 through December 31, 1999 | 3.1135% |
January 1, 2000 through December 31, 2000 | 3.0635% |
January 1, 2001 through December 31, 2001 | 3.0385% |
January 1, 2002 through December 31, 2002 | 3.0000% |
January 1, 2003 through December 31, 2004 | 2.9625% |
January 1, 2005 through December 31, 2005 | 2.8310% |
January 1, 2006 through December 31, 2006 | 2.8010% |
January 1, 2007 through December 31, 2007 | 2.7600% |
January 1, 2008 through June 30, 2008 | 2.7190% |
July 1, 2008 through December 31, 2008 | 2.4800% |
January 1, 2009 through December 31, 2009 | 2.4296% |
January 1, 2010 through December 31, 2012 | 2.4280% |
January 1, 2013 through December 31, 2013 | 2.4240% |
January 1, 2014 through December 31, 2014 | 2.4200% |
January 1, 2015 through December 31, 2015 | 2.4102% |
January 1, 2016 through December 31, 2016 | 2.4004% |
January 1, 2017 through December 31, 2017 | 2.3907% |
January 1, 2018 through December 31, 2018 | 2.3809% |
January 1, 2019 through December 31, 2020 | 2.3712% |
January 1, 2021 through December 31, 2021 | 2.3398% |
January 1, 2022 through December 31, 2022 | 2.2900% |
January 1, 2023, and thereafter | 2.2500% |
(b) Non-Residents. 305 An annual tax on the net profits earned in businesses, professions or other activities conducted in Philadelphia by non-residents is imposed for general revenue purposes for the following periods at the following rates:
January 1, 1949 through December 31, 1955 | 1.2500% |
January 1, 1956 through December 31, 1959 | 1.5000% |
January 1, 1960 through December 31, 1964 | 1.6250% |
January 1, 1965 through December 31, 1968 | 2.0000% |
January 1, 1969 through December 30, 1970 | 3.0000% |
January 1, 1971 through December 31, 1975 | 3.3125% |
January 1, 1976 through December 31, 1982 | 4.3125% |
January 1, 1983 through June 30, 1991 | 4.9600% |
July 1, 1991 through December 31, 1995 | 4.3125% |
January 1, 1996 through December 31, 1996 | 4.2082% |
January 1, 1997 through December 31, 1997 | 4.1647% |
January 1, 1998 through December 31, 1998 | 4.0750% |
January 1, 1999 through December 31, 1999 | 4.0112% |
January 1, 2000 through December 31, 2000 | 3.9672% |
January 1, 2001 through December 31, 2001 | 3.9462% |
January 1, 2002 through December 31, 2002 | 3.9127% |
January 1, 2003 through December 31, 2004 | 3.8801% |
January 1, 2005 through December 31, 2005 | 3.8197% |
January 1, 2006 through December 31, 2006 | 3.7716% |
January 1, 2007 through December 31, 2007 | 3.7557% |
January 1, 2008 through June 30, 2008 | 3.7242% |
July 1, 2008 through December 31, 2008 | 3.5392% |
January 1, 2009 through December 31, 2009 | 3.4997% |
January 1, 2010 through December 31, 2012 | 3.4985% |
January 1, 2013 through December 31, 2013 | 3.4950% |
January 1, 2014 through December 31, 2014 | 3.4915% |
January 1, 2015 through December 31, 2015 | 3.4828% |
January 1, 2016 through December 31, 2016 | 3.4741% |
January 1, 2017 through December 31, 2017 | 3.4654% |
January 1, 2018 through December 31, 2018 | 3.4567% |
January 1, 2019 through December 31, 2019 | 3.4481% |
January 1, 2020 through December 31, 2020 | 3.5019% |
January 1, 2021 through December 31, 2021 | 3.4481% |
January 1, 2022, and thereafter | 3.4400% |
(c) The tax levied under subsections 19-1502(2)(a) and (b) shall relate to and be imposed on the net profits of any business, profession, or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
(d) For taxable years beginning on or after January 1, 1998, the tax levied under subsections 19-1502(2)(a) and (b) shall not apply to any net profits earned by a domestic or foreign business trust, or any series thereof, that qualifies as a regulated investment company under Section 851 of the Internal Revenue Code and is registered with the United States Securities and Exchange Commission under the Investment Company Act of 1940, or any related domestic or foreign business trust, or any series thereof, which confines its activities in Philadelphia to the maintenance, administration and management of intangible investments and activities of regulated investment companies.
(e) For taxable years beginning on or after January 1, 2012, the tax levied under subsections 19-1502(2)(a) and (b) shall not apply to any net profits from any activity described in Section 19-2601 "Business", subsection (7) (relating to certain investment companies and investment company managers). 306
Notes
| 301 | Amended, 1956 Ordinances, p. 881; amended, 1960 Ordinances, p. 880; amended, 1965 Ordinances, p. 1621; amended, 1968 Ordinances, p. 1553; amended, 1969 Ordinances, p. 1080; amended, 1971 Ordinances, p. 603. Former Section 19-1502 repealed and new Section added, Bill No. 020092 (approved April 23, 2002); amended, Bill No. 030073 (became law April 25, 2003); amended, subsection (3) repealed, Bill No. 040607 (approved July 1, 2004). Section 2 of Bill No. 040607 provides: "This Ordinance shall be effective as of January 1, 2004." |
| 302 | Amended, Bill No. 080161 (approved May 22, 2008); amended, Bill No. 080855 (approved December 8, 2008); amended, Bill No. 110138 (approved June 24, 2011); amended, Bill No. 130444 (approved June 25, 2013); amended, Bill No. 150167 (approved June 18, 2015); amended, Bill No. 160175 (approved June 20, 2016); amended, Bill No. 170198 (approved June 14, 2017); amended, Bill No. 180168 (approved June 20, 2018); amended, Bill No. 190155 (approved June 18, 2019); amended, Bill No. 210324 (approved June 28, 2021); amended, Bill No. 220410 (approved June 27, 2022); amended, Bill No. 230147 (approved June 23, 2023). |
| 303 | Amended, Bill No. 080161 (approved May 22, 2008); amended, Bill No. 080855 (approved December 8, 2008); amended, Bill No. 110138 (approved June 24, 2011); amended, Bill No. 130444 (approved June 25, 2013); amended, Bill No. 150167 (approved June 18, 2015); amended, Bill No. 160175 (approved June 20, 2016); amended, Bill No. 170198 (approved June 14, 2017); amended, Bill No. 180168 (approved June 20, 2018); amended, Bill No. 190155 (approved June 18, 2019); amended, Bill No. 200291 (approved June 26, 2020); amended, Bill No. 220410 (approved June 27, 2022). |
| 304 | Amended, Bill No. 080161 (approved May 22, 2008); amended, Bill No. 080855 (approved December 8, 2008); amended, Bill No. 110138 (approved June 24, 2011); amended, Bill No. 130444 (approved June 25, 2013); amended, Bill No. 150167 (approved June 18, 2015); amended, Bill No. 160175 (approved June 20, 2016); amended, Bill No. 170198 (approved June 14, 2017); amended, Bill No. 180168 (approved June 20, 2018); amended, Bill No. 190155 (approved June 18, 2019); amended, Bill No. 210324 (approved June 28, 2021); amended, Bill No. 220410 (approved June 27, 2022); amended, Bill No. 220659-A (approved November 9, 2022); amended, Bill No. 230147 (approved June 23, 2023). |
| 305 | Amended, Bill No. 080161 (approved May 22, 2008); amended, Bill No. 080855 (approved December 8, 2008); amended, Bill No. 110138 (approved June 24, 2011); amended, Bill No. 130444 (approved June 25, 2013); amended, Bill No. 150167 (approved June 18, 2015); amended, Bill No. 160175 (approved June 20, 2016); amended, Bill No. 170198 (approved June 14, 2017); amended, Bill No. 180168 (approved June 20, 2018); amended, Bill No. 190155 (approved June 18, 2019); amended, Bill No. 200291 (approved June 26, 2020); amended, Bill No. 220410 (approved June 27, 2022). |
| 306 | Added, Bill No. 120007 (approved April 10, 2012). Section 5 of Bill. No. 120007 provides: "Nothing in this Ordinance shall affect the amount of estimated business privilege tax payments required to be paid in April 2012 for estimated Tax Year 2012 tax liabilities, and such estimated tax payments shall be calculated as if this Ordinance were not in effect for Tax Year 2012." |