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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
TITLE 19. FINANCE, TAXES AND COLLECTIONS
TITLE 20. OFFICERS AND EMPLOYEES
TITLE 21. MISCELLANEOUS
TITLE 22. PUBLIC EMPLOYEES RETIREMENT CODE
§ 19-3302. Imposition and Rate of the Vehicle Rental Tax.
   (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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