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Philadelphia Sales Tax Hike Takes Effect July 1 as Revenue Split Between Schools and City

Official:Amending Chapter 19-2700 of The Philadelphia Code, entitled "Sales and Use Tax and Hotel Occupancy Tax," by providing for additional sales and use tax and for the manner in which the tax revenues shall be used, all under certain terms and conditions.

Sponsor: Council President Clarke

Introduced: May 15, 2014

: Committee of the Whole

finance government taxation

No one voted on this bill

This bill was introduced in the 2012–2015 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 increases the sales tax in Philadelphia by 1% to be effective July 1, 2014. The revenue from this tax will be split between the School District of Philadelphia and the City, with varying percentages allocated each year.

What This Bill Does

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

Imposes an additional sales tax of 1% on the sale of tangible personal property or services in Philadelphia, effective July 1, 2014.
Imposes an additional use tax of 1% on the use within Philadelphia of tangible personal property purchased at retail and services purchased, effective July 1, 2014.
Allocates the revenue from the additional sales and use tax, with a percentage to be determined annually, between the School District of Philadelphia and the City of Philadelphia.
Requires vendors to collect the additional sales tax from purchasers and pay it over to the Commonwealth as provided by law.