Philadelphia Decoded

Accessible, User - Friendly Law for All People

TAXES AND RENTS – GENERAL

This is Chapter 19-500 of the Code of Philadelphia, titled “TAXES AND RENTS – GENERAL .” It is part of Title 19, titled “FINANCE.” It contains 14 laws.

§ 19-501
Definitions. 72 Amended, 1975 Ordinances, p. 1010.72
§ 19-502
Applicability.
§ 19-503
Extension for Payment.
§ 19-504
Extension for Filing Returns. 75 Added, 1979 Ordinances, p. 1968; amended, Bill No. 423 (approved March 20, 1985), effective for tax returns due after December 31, 1984.75
§ 19-505
Allocation of Delinquent Payments. 76 Source: New; to conform with federal tax practice; amended, 1979 Ordinances, p. 1968.76
§ 19-506
Records of Taxpayer. 77 Source: 1948 Ordinances, p. 419; amended, 1979 Ordinances, p. 1968.77
§ 19-507
Joint Tax Claims. 79 Amended, 1979 Ordinances, p. 1968.79
§ 19-508
Oaths. 83 Amended, 1979 Ordinances, p. 1968.83
§ 19-509
Interest, Penalties and Costs. 85 Source: In general, the following provisions are based on the penalty provisions formerly included under each separate City tax. These provisions generalize the penalty provisions so as to make a uniform application there
§ 19-510
Limitations of Actions to Recover Tax. 96 Source: 1952 Ordinances; made applicable to all City taxes; renumbered, 1979 Ordinances, p. 1967; heading amended, Bill No. 040021 (approved June 10, 2004).96
§ 19-511
Electronic Payments and Filings. 101 Added, Bill No. 100224 (approved June 30, 2010). Section 2 of Bill No. 100224 provides: "This Ordinance shall take effect immediately, provided that no electronic filing or payment requirement shall be effective until
§ 19-512
Construction. 102 Amended, 1979 Ordinances, p. 1968; renumbered, Bill No. 100224 (approved June 30, 2010).102
§ 19-513
Administration and Enforcement. 105 Added, 1980 Ordinances, p. 12; renumbered, Bill No. 100224 (approved June 30, 2010).105
§ 19-514
Tax Amnesty Program. 106 Added, Bill No. 090686 (approved January 27, 2010); renumbered, Bill No. 100224 (approved June 30, 2010).106