CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX 567

 

Notes

567

Former Chapter 19-2700 repealed and this Chapter added, 1991 Ordinances, p. 401, effective July 1, 1991. Section 3 of the Ordinance states: "The taxes imposed by this Ordinance shall become effective at such time as is provided for in the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class...." See Act of June 5, 1991, P.L. 9, No. 6, effective immediately.

§ 19-2701. Imposition and Rate of Tax.

   (1)   Sales Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class and any other statute authorizing the imposition of such a tax, there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price; provided that, for the period commencing August 1, 2009, and ending June 30, 2014, the tax is imposed at the rate of two percent (2%) on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the Act. 568

   (2)   Use Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class and any other statute authorizing the imposition of such a tax, there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price; provided that, for the period commencing August 1, 2009, and ending June 30, 2014, the tax is imposed at the rate of two percent (2%) on the purchase price. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the Act. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection. 569

   (3)   Hotel Occupancy Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class there is hereby imposed an excise tax of one percent (1%) of the rent upon every occupancy of a room or rooms in a hotel in the City. The tax shall be collected by the operator or owner from the occupant and paid over to the Commonwealth.

 

Notes

568	Amended, Bill No. 090244-A (approved June 15, 2009). Section 2 of Bill No. 090244-A provides that the ordinance shall be effective upon authorization of the General Assembly. See Act of September 10, 2009, P.L. 396, No. 44, effective immediately.
569	Amended, Bill No. 090244-A (approved June 15, 2009). Section 2 of Bill No. 090244-A provides that the ordinance shall be effective upon authorization of the General Assembly. See Act of September 10, 2009, P.L. 396, No. 44, effective immediately.

§ 19-2702. Additional Sales and Use Tax. 570

   (1)   Sales Tax. Effective July 1, 2014, in addition to the tax imposed by Section 19-2701, there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the statute authorizing the imposition of the tax.

   (2)   Use Tax. Effective July 1, 2014, in addition to the tax imposed by Section 19-2701, there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the statute authorizing the imposition of the tax. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection.

   (3)   Tax revenues collected pursuant to subsections (1) and (2) shall be distributed to the School District of Philadelphia and the City as set forth in subsections (3)(a) through (3)(d) or as otherwise required by the General Assembly. Amounts allocated to the City pursuant to subsections (3)(a) through (3)(d) shall be used exclusively in accordance with the Act of December 18, 1984 (P.L. 1005, No. 205), known as the Municipal Pension Plan Funding Standard and Recovery Act, except to the extent the General Assembly allows a portion to be used for debt service.

      (a)   For fiscal year 2015, the first one hundred twenty million dollars ($120,000,000) shall be distributed to the School District of Philadelphia and the balance to the City.

      (b)   For fiscal year 2016, seventy percent (70%) shall be distributed to the School District of Philadelphia and thirty percent (30%) to the City.

      (c)   For fiscal year 2017, sixty percent (60%) shall be distributed to the School District of Philadelphia and forty percent (40%) to the City.

      (d)   For fiscal year 2018 and each fiscal year thereafter, fifty percent (50%) shall be distributed to the School District of Philadelphia and fifty percent (50%) to the City.

 

Notes

570	Added, Bill No. 140489 (approved June 12, 2014). Editor's note: For statutory reference, see Act No. 52 of 2013, P.L. 270, § 5.1, 72 P.S. § 7201-B.