Official:Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by excluding from the definition of receipts certain receipts of eating and drinking establishments that provide a smoke-free environment, by giving a credit against business privilege taxes to certain eating and drinking establishments that incur losses directly attributable to providing a smoke-free environment, by providing a credit against business privilege taxes to eating, drinking and lodging establishments that incur construction costs in connection with creating separate smoking facilities, and by providing certain other exclusions from receipts and certain other tax credits for eating, drinking and lodging establishments based upon their smoke-free policies; all under certain terms and conditions.
Sponsor: Councilmember Nutter
Introduced: June 7, 2001
: Committee on Commerce & Economic Development
Status: Lapsed
This bill was introduced in the 2000–2003 Council term and when that term ran out. The public record shows no committee vote and no floor vote at any stage, so no member of Council ever went on record for or against it.
That is not unusual here. Of the 8,465 bills introduced between 2000 and 2025, 1,624 lapsed without a single recorded vote. Ninety percent of bills that became law carry a roll call. Three percent of lapsed bills do. How this works.
This bill amends Philadelphia's business privilege tax to provide a credit for eating and drinking establishments that incur losses due to being smoke-free or installing separate smoking facilities.
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