Notes
| 678 | Added, Bill No. 000083 (approved March 28, 2000). Enrolled bill read "Chapter 19-3200" and Sections 19-3201 through 19-3204 in error because a Chapter 19-3200 already exists (see Bill No. 980788-A (approved December 30, 1998)). Chapter caption and all included Section numbers and all internal cross-references of Bill No. 000083 have been changed by the Code editor to conform to Chapter 19-3300. Section 2 of Bill No. 000083 provides: "Chapter [19-3300] of The Philadelphia Code, as added by Section 1 of this Ordinance shall take effect July 1, 2000, except that [subsection 19-3304(8)] shall take effect immediately." |
In this Chapter the following words and phrases shall have the meanings given to them in this Section unless the context clearly requires otherwise:
(1) Department. The Department of Revenue.
(2) Rental Vehicle. A private passenger motor vehicle designed to transport fifteen or fewer passengers, or a truck, trailer or semitrailer used in the transportation of property other than commercial freight, that is rented without a driver, is part of a fleet of five or more rental vehicles that are used for that purpose and owned or leased by the same person or entity, and is rented for a period of twenty-nine or fewer consecutive days.
(3) Vehicle Rental Company. Any business entity engaged in the business of renting motor vehicles in the Commonwealth of Pennsylvania.
(4) Purchase Price. The full consideration paid or delivered or promised to be paid to the Vehicle Rental Company for the vehicle rental, including, but not limited to, charges for vehicle use, excess mileage, pick up and drop off, vehicle damage waiver, insurance, child car seat, car top carrier and cellular phone, but excluding charges for State and local taxes.
(1) There is hereby imposed an excise tax on the rental of a Rental Vehicle in the City of Philadelphia. For purposes of this Section, the "rental of a Rental Vehicle in the City of Philadelphia" occurs whenever a renter takes possession of a Rental Vehicle in the City of Philadelphia.
(2) The vehicle rental tax shall be collected by a Vehicle Rental Company at the time a Rental Vehicle is rented by that Vehicle Rental Company, and shall be remitted by the Vehicle Rental Company to the City in accordance with rules and regulations to be promulgated by the Department.
(3) The rate of tax shall be two percent (2%) of the Purchase Price of the rental.
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