Philadelphia Decoded

Accessible, User - Friendly Law for All People

BUSINESS INCOME AND RECEIPTS TAXES

This is Chapter 19-2600 of the Code of Philadelphia, titled “BUSINESS INCOME AND RECEIPTS TAXES .” It is part of Title 19, titled “FINANCE.” It contains 10 laws.

§ 19-2601
Definitions. 352 Amended, 1985 Ordinances, p. 152; amended, 1991 Ordinances, p. 255.352
§ 19-2602
Licenses. 364 Amended, 1990 Ordinances, p. 911.364
§ 19-2603
Imposition of Tax.
§ 19-2604
Tax Rates, Credits, and Alternative Tax Computation. 381 Former Section 19-2604 repealed and this Section added, Bill No. 020030 (approved April 23, 2002). Section 2 of the Ordinance provides "The repeal and reenactment of Section 19-2604 of the Philadelp
§ 19-2605
Computation of Annual Receipts.
§ 19-2606
Returns.
§ 19-2607
Collection of Tax.
§ 19-2608
Interest and Penalties. 407 Amended, Bill No. 1018 (approved March 30, 1995), 1995 Ordinances, p. 499.407
§ 19-2609
Period Used in Computation of Tax. 409 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 legislat
§ 19-2610
Estimated Tax Payments. 410 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 authori