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Council Seeks To Fix Business Tax Law, Ensure Only Philly Income Is Tapped For City Revenue

Official:Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by amending the definition of "Net Income" with respect to determining what portion of net income is properly attributable to the doing of business in Philadelphia and therefore subject to tax, and by making technical amendments; all under certain terms and conditions.

Sponsor: Councilmember DiCicco

Introduced: June 13, 2002

: Committee of the Whole

business economic development taxation

No one voted on this bill

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.

Plain-Language Summary

This bill amends Philadelphia's Business Privilege Tax law to change how businesses calculate their tax liability. The changes aim to ensure that only income from doing business in Philadelphia is taxed.

What This Bill Does

AI-written. Every figure is checked against the bill text.

Changes the definition of "Net Income" to determine what portion of net income is properly attributable to doing business in Philadelphia and subject to tax.
Amends the rules and regulations for apportioning and allocating net income to ensure only income from doing business in Philadelphia is taxed.
Applies to businesses subject to the Business Privilege Tax in Philadelphia.
Makes technical amendments to the existing Business Privilege Tax law, although the specific nature of these amendments is not specified.