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CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS - page 7 / 59

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other party to the transaction outside the City of Philadelphia shall be deemed to be delivery within the City of Philadelphia. "Sale" shall not include any intra-company transfers.

DD.

"Taxpayer." A person required by ordinance or regulations to file a Business Privilege Tax Return.

EE. FF.

"Tax Year." A 12-month period from January 1 to December 31, inclusive.

"Temporary, Seasonal, or Itinerant Business." Any business that is conducted for a total of less than 30 consecutive or intermittent days in any one tax year.

GG.

"Wholesale." The sale of goods, commodities, wares or merchandise to a dealer or vendor of such goods, commodities, wares or merchandise.

HH.

"Wholesaler." A person whose business consists in part or in its entirety of the sale of goods, commodities, wares or merchandise at wholesale.

SECTION 102. TO WHOM THE ORDINANCE APPLIES.

Both the license and tax provisions of the Ordinance apply to:

  • (1)

    Wholesale dealers or vendors.

  • (2)

    Retail dealers or vendors.

  • (3)

    Manufacturers.

  • (4)

    Persons registered under the Pennsylvania Securities Act of 1972.

  • (5)

    Regulated industries, which include banks, title insurance companies, trust companies,

(6)

insurance companies, mutual thrift institutions, and public utilities. All other persons doing business in Philadelphia.

SECTION 103. WHAT CONSTITUTES DOING BUSINESS (HAVING NEXUS) IN PHILADELPHIA.

A. GENERAL

The presence of taxable activity in the City within the meaning of the Business Privilege Tax (“BPT”) Ordinance is essentially a factual determination to be made on a case by case basis. In general, taxable activity includes any trade, business, profession, vocation or any manufacturing, commercial, service, financial or utility business or activity that originates from, is carried on through, directed from or otherwise attributable to Philadelphia.

Any person who engages in a taxable activity in Philadelphia or attributable to Philadelphia is subject to this tax whether or not such person is a resident and whether or not such person has a permanent place of business in Philadelphia. Any person is subject to this tax if such person carries on a taxable activity in Philadelphia or attributable to Philadelphia, whether or not such person is licensed to do business in Philadelphia. Whether such taxpayer is subject to the full BPT tax or only to the Gross Receipts portion depends on the level and the nature of the taxpayer’s activity within Philadelphia.

5

(Rev. 08/01)

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