§ 19-2607. Collection of Tax.

   (1)   The person making the return shall pay the amount of tax shown as due thereon to the Department of Revenue.

   (2)   Taxes due shall be collected in accordance with all provisions, restrictions, limitations, rights of notice and appeal as are applicable to similar taxes imposed pursuant to this Title.

§ 19-2608. Interest and Penalties. 563

   (1)   In addition to these penalties or enforcement proceedings provided for in Chapter 19-500 of this Title this Chapter may also be enforced in accordance with other penalties provided for in the Act known as the First Class City Business Tax Reform Act.

   (2)   If any tax authorized or imposed under this Chapter was not paid when due or is not paid when it becomes due, there shall be added to the amount of the unpaid tax and collected therewith interest at the interest rate imposed by the Commonwealth on unpaid taxes pursuant to Article VIII, Section 806 of The Fiscal Code (72 P.S. § 806). The interest imposed pursuant to this Section shall be in lieu of interest charged pursuant to Section 19-509, but all other provisions of Section 19-509 shall apply to this Chapter. 564

 

Notes

563

Amended, Bill No. 1018 (approved March 30, 1995), 1995 Ordinances, p. 499.

564

Added, Bill No. 1018 (approved March 30, 1995), 1995 Ordinances, p. 499. Section 2 of Bill No. 1018 provided an effective date as follows: "Subsection 19-2608(2) of The Philadelphia Code, as added by Section 1 of this Ordinance, shall take effect upon the effective date of state legislation authorizing the City to impose interest at the rate specified in that subsection." No such authorization has been passed as of January 18, 2019.

§ 19-2609. Period Used in Computation of Tax. 565

   (1)   General Rule. Every period in which a person engages in business shall be subject to the tax hereby imposed.

      (a)   Receipts. Every person subject to the payment of the tax hereby imposed shall compute its taxable receipts using the receipts received for the tax measurement year ending in the tax year.

      (b)   Net income. Every person subject to the payment of the tax hereby imposed shall compute its net income using the net income for the tax measurement year ending in the tax year.

   (2)   Certain New Businesses. Every person engaging in business that does not have a tax measurement year ending in the tax year shall file a return stating that no tax is due for the tax year.

   (3)   Terminating Businesses. Every person that has terminated its business during the tax year shall compute its receipts and net income using the period that begins on the beginning date of the tax measurement year ending in the tax year and which ends on the date the business is terminated.

   (4)   Changes in Tax Measurement Year. The Department shall prescribe regulations to ensure that every person that changes its tax measurement year, including a person that may have multiple tax measurement years within a tax year, shall pay the tax hereby imposed for all periods in business.

 

Notes

565

Added, Bill No. 020115 (approved November 26, 2002). Section 2 of the Ordinance provides: "This Ordinance shall take effect upon the later of the date this Ordinance becomes law or the effective date of state legislation authorizing this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter, except that if this Ordinance is approved after November 30, 2002, this Ordinance shall apply to tax years 2003 and thereafter." Authorized by Act of December 30, 2002, P.L. 2089, No. 237, § 1, effective immediately, so effective for tax years 2003 and thereafter.

§ 19-2610. Estimated Tax Payments. 566

   The Department shall promulgate regulations to provide for estimated tax payments to be paid concurrently, with the filing of any return, and for credits to be granted on any overpayment of estimated tax payment; provided that, in the first year that a business is required to file a return, no estimated tax payments shall be required, and in the second year that a business is required to file a return, the Department shall allow the business the option to make estimated tax payments in four installments, on a schedule and in such manner as determined by regulation. Estimated business income and receipts tax payments for any given Tax Year shall be calculated without taking into account any reductions in tax rates or changes to apportionment formulas required by Bill No. 110554 for such Tax Year. The Department shall also promulgate regulations to provide for transition rules. Failure to make an estimated payment pursuant to these regulations shall subject a taxpayer to interest, penalties and costs as provided in Section 19-509.

 

Notes

566

Added, Bill No. 020115 (approved November 26, 2002). Section 2 of the Ordinance provides: "This Ordinance shall take effect upon the later of the date this Ordinance becomes law or the effective date of state legislation authorizing this Ordinance. This Ordinance shall apply to tax years 2002 and thereafter, except that if this Ordinance is approved after November 30, 2002, this Ordinance shall apply to tax years 2003 and thereafter." Amended, Bill No. 110554 (approved November 14, 2011). Authorized by Act of December 30, 2002, P.L. 2089, No. 237, § 1, effective immediately, so effective for tax years 2003 and thereafter. Amended, Bill No. 180077-A (approved October 3, 2018), effective July 1, 2019.