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Philadelphia Overview
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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
CHAPTER 19-1900. PAYMENT FOR CITY SERVICES BY SENIOR CITIZENS 416

 

Notes

416
   Added, 1973 Ordinances, p. 1102.
§ 19-1901. Definitions. 417
   (1)   Eligible Senior Citizen shall mean a residential customer of record of the Water Department age sixty-five (65) or older residing in the City of Philadelphia whose gross annual household income does not exceed that set forth at subsection 19-1901(2).
   (2)   Gross annual household income shall mean an amount not to exceed fourteen thousand dollars ($14,000), except as adjusted to reflect the net change in the Consumer Price Index (All Urban Consumers (CPI-U) for Philadelphia (All Items)), such adjustment to occur from time to time at the discretion of the Water Commissioner, but no less often than at each general residential customer rate determination.

 

Notes

417
   Added, 1987 Ordinances, p. 1225.
§ 19-1902. Water and Sewer Reductions. 418
   (1)   The Water Commissioner is authorized to establish a reduction in charges for water and sewer services, for any eligible senior citizen in the amount of twenty-five percent (25%) of the service charge and quantity charges to his or her primary residence. In order to qualify for any reduction, the eligible senior citizen must apply through the Revenue Department for a rate reduction within the first billing period for which reduction is sought.
   (2)   The Water Commissioner is authorized to continue to bill those eligible senior citizens who have previously qualified for a reduction in the water and sewer service charges and quantity charges at a reduced rate, in accordance with the reduction set forth at subsection 19-1902(1). 419

 

Notes

418
   Renumbered and amended, 1987 Ordinances, p. 1225.
419
   Added, 1976 Ordinances, p. 187.