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WAGE AND NET PROFITS TAX

This is Chapter 19-1500 of the Code of Philadelphia, titled “WAGE AND NET PROFITS TAX .” It is part of Title 19, titled “FINANCE.” It contains 9 laws.

§ 19-1501
Definitions.
§ 19-1502
Imposition of Tax. 248 Amended, 1956 Ordinances, p. 881; amended, 1960 Ordinances, p. 880; amended, 1965 Ordinances, p. 1621; amended, 1968 Ordinances, p. 1553; amended, 1969 Ordinances, p. 1080; amended, 1971 Ordinances, p. 603. Former Section 19-1502 re
§ 19-1503
Returns and Payment of Tax.
§ 19-1504
Collection at Source. 256 Amended, 1974 Ordinances, p. 383; amended, 1989 Ordinances, p. 1310. Section 2 of the 1989 Ordinance provides: "This Ordinance shall become effective for City Wage Tax due for periods commencing on or after January 1, 1989."256
§ 19-1505
Estimated Net Profits Tax. 258 Added, 1980 Ordinances, p. 506; amended, 1985 Ordinances, p. 133 (Bill No. 424). Section 2 of Bill No. 424 provides that it shall not "relieve any taxpayer of the obligation to make any estimated net profits tax installment
§ 19-1506
Credit Against Tax. 260 Added, 1987 Ordinances, p. 619; amended, 1985 Ordinances, pp. 133 and 573; amended, 1988 Ordinances, p. 697.260
§ 19-1507
Liability of Persons To Collect, Account For and Pay Over Wage Taxes. 262 Added, Bill No. 1134 (approved July 25, 1995), 1995 Ordinances, p. 1227.262
§ 19-1508
Reserved. 263 Added, Bill No. 040397 (became law June 10, 2004); amended, Bill No. 060007 (approved June 15, 2006); former Section repealed and new Section added, Bill No. 080161 (approved May 22, 2008); repealed, Bill No. 120174 (approved June 29, 2012).
§ 19-1509
Civil Actions for Tax Violations. 263.1 Added, Bill No. 120775-AA (approved June 5, 2013).263.1