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(1) Every petition for review of any decision or determination relating to the liability of any person for any unpaid money or claim collectible by the Department of Revenue, for or on behalf of the City or the School District of Philadelphia, including, but not limited to, any tax, water or sewer rent, license fee or other charge, and interest and penalties thereon, shall be filed with the Tax Review Board within 60 days after the mailing of a notice of such decision or determination to the petitioner. 351
(2) Every petition for review shall state the reasons upon which the petitioner relies and shall include a certification by the petitioner that the facts set forth therein are true.
(3) The Tax Review Board shall within a reasonable time consider each petition for review and notify the petitioner in writing of its decision thereon. 352
(4) The filing of a petition for review shall not stop the accrual of interest and penalty otherwise due. 353
(5) The filing of a Petition for Review shall be deemed to include therein, whether or not specifically stated, a request for the waiver of interest and penalties. The Board shall rule upon the waiver of interest and penalties in conjunction with its ruling upon the Petition for Review. The failure of the Board to abate interest or penalties in whole or in part in its decision on the Petition for Review shall have the effect of a denial of such abatement. 354
Notes
| 351 | Amended, 1980 Ordinances, p. 12. |
| 352 | Amended, 1956 Ordinances, p. 278. |
| 353 | Amended, 1956 Ordinances, p. 278; amended, 1980 Ordinances, p. 12. |
| 354 | Added, 1980 Ordinances, p. 12. |
(1) (a) The Department of Revenue may grant a refund, in whole or in part, upon determination that a tax, water or sewer rent, license fee or other charge, interest or penalty, or any part thereof, has been paid under mistake of law or fact, or under an invalid law. 356
(b) Every petition for refund of moneys collected by the Department on or before December 31, 1979, for or on behalf of the City of Philadelphia, including but not limited to any tax, water or sewer rent, license fee or other charge, and interest and penalties thereon, shall be filed with the Department within 6 years from the date of payment of the City. 357
(c) Every petition for refund of moneys collected by the Department on or before December 31, 1979, for or on behalf of the School District of Philadelphia, including but not limited to any tax, license fee or other charge, and interest and penalties thereon, shall be filed with the Department within 2 years from the date of payment thereof. 358
(d) Every petition for refund of moneys collected by the Department on or after January 1, 1980, for or on behalf of the City or the School District of Philadelphia, and, where authorized by ordinance, every request for credit on account of moneys collected by the Department for or on behalf of the City or the School District, including but not limited to any tax, water or sewer rent, license fee or other charge, and interest and penalties thereon, shall be filed with the Department within 3 years from the date of payment to the City or the School District of Philadelphia or the payment due date, whichever is later. 359
(2) Every petition for refund shall state the reasons upon which the petitioner relies and shall include a certification by the petitioner that the facts set forth therein are true.
(3) The Department shall, within a reasonable time, consider each petition for refund and notify the petitioner in writing of its decision thereon. 360
(4) A decision of the Department granting a refund in whole or in part shall become final only after it has been reviewed, approved, and/or modified by the Tax Review Board; provided that such review and approval is not required where the Department grants a refund because of an overpayment resulting from duplication of payments or mathematical error in computation or other mechanical error such as a typographical error, or when the Department grants a refund which is less than one thousand dollars ($1,000). 361
(5) When the Department grants a refund in a case which does not require the review and approval of the Tax Review Board, then upon certification thereof to the Director of Finance, the City Controller and the City Treasurer, the Treasurer shall make payment of such refund to the petitioner or, where the petitioner is indebted to the City or the School District of Philadelphia, the account of such petitioner may be credited with the amount of such refund. 362
(6) Before the Tax Review Board disapproves or modifies any refund granted by the Department, it shall afford the petitioner and the Department a hearing before the Board. 363
(7) Any decision of the Department denying a refund in whole or in part may be appealed to the Tax Review Board by the petitioner within 90 days after the mailing of notice of such decision to the petitioner by the Department. 364
(8) When the Tax Review Board grants a refund in whole or in part and no appeal is taken from such decision within 30 days after notice of such decision is given, then upon certification thereof by the Tax Review Board to the Director of Finance, the City Controller and the City Treasurer, the Treasurer shall make payment of such refund to the petitioner or, where the petitioner is indebted to the City or the School District of Philadelphia, the account of such petitioner may be credited with the amount of such refund. 365
(9) Any refund made pursuant to the provisions of this Section shall be charged against the account to which the payment was originally credited unless otherwise determined by the Director of Finance in accordance with sound accounting practice, and no other councilmanic authorization for payment shall be required.
Notes
| 355 | Caption amended, Bill No. 170015 (approved May 17, 2017). |
| 356 | Amended, 1957 Ordinances, p. 120; amended, 1980 Ordinances, p. 12. |
| 357 | Amended, 1957 Ordinances, p. 120; amended, 1980 Ordinances, p. 12. |
| 358 | Added, 1980 Ordinances, p. 12. |
| 359 | Added, 1980 Ordinances, p. 12; amended, Bill No. 990220 (approved June 11, 1999). Section 2 of Bill No. 990220 states that the bill became effective immediately and shall apply to any petition for refund filed on or after the date the Ordinance became law. Amended, Bill No. 170015 (approved May 17, 2017). Section 2 of Bill No. 170015 provides: "This Ordinance shall apply to all petitions for refunds and requests for credits filed on or after this Ordinance becomes effective. With respect to moneys paid to the City or the School District prior to enactment of this Ordinance, this Ordinance shall be effective six months after enactment; otherwise, this Ordinance shall be effective immediately." |
| 360 | Amended, 1980 Ordinances, p. 12. |
| 361 | Amended, 1980 Ordinances, p. 12; amended, 1983 Ordinances, p. 717. |
| 362 | Amended, 1980 Ordinances, p. 12. |
| 363 | Amended, 1980 Ordinances, p. 12. |
| 364 | Amended, 1980 Ordinances, p. 12. |
| 365 | Amended, 1980 Ordinances, p. 12. |
(1) Every petition for the compromise of any claim for any moneys collectible by the Department of Revenue, for or on behalf of the City or the School District of Philadelphia, including but not limited to any tax, water or sewer rent, license fee or other charge, and interest and penalties thereon, for an amount less than the amount claimed by the City or the School District of Philadelphia, shall be filed with the Department and shall state the facts which the petitioner believes warrant a finding that such compromise would be in the best interest of the City or the School District of Philadelphia, and shall include a certification by the petitioner that the facts set forth therein are true.
(2) The Department shall, within a reasonable time, consider each petition for compromise and notify the petitioner in writing of its decision thereon.
(3) A decision of the Department, granting a compromise, shall become final only after it has been reviewed, approved, and/or modified by the Tax Review Board.
(4) Before the Tax Review Board disapproves or modifies any compromise granted by the Department, it shall afford the petitioner and the Department a hearing before the Board.
(5) Upon approval by the Tax Review Board of any compromise and payment by the petitioner of the amount fixed by such compromise, the claim of the City or the School District of Philadelphia shall be marked paid upon the records of the Department and any other appropriate City agency, and any judgment or lien or record which may exist with respect to such claim shall be marked satisfied by the Law Department. The costs of satisfying such judgment or lien shall be paid by the petitioner unless otherwise ordered by the Board.
Notes
| 366 | Amended, 1980 Ordinances, p. 12. |
(1) A person with outstanding balances for interest and/or penalty accruing upon any unpaid money or claim collectible by the Department of Revenue for or on behalf of the City or School District of Philadelphia, may file a petition for the waiver of same with the Revenue Commissioner. Upon the filing of such petition the Revenue Commissioner or his or her designee may abate such balance, up to fifteen thousand dollars ($15,000) in interest or thirty-five thousand dollars ($35,000) in penalty, or both, where in the opinion of the Revenue Commissioner the petitioner acted in good faith and without negligence and had no intent to defraud; and provided that the applicant for such relief agrees to pay the remaining balance owed without further appeal to the Tax Review Board. 368
Such petitions must be filed within sixty (60) days of the date of the bill noted on the first billing of any amount that is the subject of the petition, and must specify the reason(s) for seeking relief therefrom.
The Commissioner shall, within a reasonable time, consider each petition and notify the petitioner in writing of the decision made. If the decision is not satisfactory to the petitioner, the petitioner may, unless otherwise agreed pursuant to this Section, file a petition with the Tax Review Board pursuant to subsection 19-1702(2), provided such petition is filed within thirty (30) days after the mailing of notice of the Revenue Commissioner's decision to the petitioner or the petitioner's representative. 369
(2) Upon the filing of any petition for the waiver of interest and penalties accruing upon any unpaid money or claim collectible by the Department of Revenue, for or on behalf of the City or the School District of Philadelphia, the Tax Review Board may abate in whole or in part interest or penalties, or both, where in the opinion of the Board the petitioner acted in good faith, without negligence and no intent to defraud. 370
(3) The filing of a Petition for Review shall be deemed to include therein, whether or not specifically stated, a request for the waiver of interest and penalties. The Board shall rule upon the waiver of interest and penalties in conjunction with its ruling upon the Petition for Review. The failure of the Board to abate interest or penalties in whole or in part in its decision on the Petition for Review shall have the effect of a denial of such abatement. 371
Notes
| 367 | Source: New, suggested by Department of Collections, Tax Review Board and Law Department; amended, 1956 Ordinances, p. 278. |
| 368 | Added, 1993 Ordinances, p. 1055; amended, Bill No. 110244 (approved June 15, 2011). |
| 369 | Amended, Bill No. 110244 (approved June 15, 2011). |
| 370 | Amended, 1980 Ordinances, p. 12; renumbered, 1993 Ordinances, p. 1055. |
| 371 | Added, 1980 Ordinances, p. 12; renumbered, 1993 Ordinances, p. 1055. |
(1) Decisions of the Tax Review Board pertaining to compromises and waiver of interest or penalty shall be final and conclusive and shall not be the subject of further review by any court.
(2) Other decisions of the Tax Review Board may be appealed to any court of competent jurisdiction within 30 days after the mailing of notice of such decision or action to the petitioner or his attorney by the Tax Review Board.
Notes
| 372 | Source: 1953 Ordinances, p. 478. |