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CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS

TABLE OF CONTENTS

INDEX

........................................................................................................... 56-57

GENERAL PROVISIONS ........................................................................................................... 1

Section 101. Section 102. Section 103. Section 104.

Definitions

........................................................................................................... 1

To Whom The Ordinance Applies ............................................................................ 5 What Constitutes Doing Business............................................................................. 5 Complete Termination or Liquidation of a Business ................................................ 10

RETURNS ...................................................................................................................................... 14

Section 201. Who Must File a Return............................................................................................ 14 Section 202. Due Date For Filing Returns ..................................................................................... 14 Section 203. Period Used In Computing Tax................................................................................. 15 Section 204. Consolidated Returns ................................................................................................ 17 Section 205. Change of Reported Net Income by Federal Government........................................ 17

TAX ON RECEIPTS ...................................................................................................................... 18

Section 301. Section 302. Section 303.

Section 304.

Section 305. Section 306. Section 307. Section 308. Section 309. Section 310.

Definition of Receipts ............................................................................................... 18 Exclusion from Receipts ........................................................................................... 18 Receipts from Rental or License of Tangible Personal Property ....................................................................................... 22 Taxability of Receipts from Sales of Tangible Personal Property ....................................................................................... 23 Alternative Receipts Tax Computation..................................................................... 24 Receipts from Government Agencies and Non-Profit Organizations....................... 26 Conditional and Installment Sales............................................................................. 26 Consignment Transactions ........................................................................................ 26 Leased Department.................................................................................................... 27 Persons Engaged in Professions or Vocations or in Rendering

Section 311. Section 312.

Personal Services ...................................................................................................... 27 Principal and Agent................................................................................................... 27 Persons Erecting Buildings or Otherwise Altering, Repairing or

Section 313.

Section 314.

Improving Property ................................................................................................... 28 Contractors Performing Long-Term Building or Construction Contracts............................................................................................. 29 Contractors Who Repair, Alter and Improve Tangible

Personal Property ...........

........................................................................................... 29

Section 315. Section 316.

Real Estate

........................................................................................................... 29

Buildings, Hotels, Apartment Houses, Boarding Houses,

Section 317. Section 318. Section 319.

Nursing Homes, Etc. ................................................................................................. 30 Insurance Companies ................................................................................................ 30 Insurance Agents, Brokers and Underwriters ........................................................... 30 Theaters and Motion Picture Houses ........................................................................ 31

i

(Rev. 08/01)

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