Corporate income tax is imposed at the federal level on all entities treated as corporations (see Entity classification below), and by 47 states and the District of Columbia. Certain localities also impose corporate income tax.
(a) If the person required to procure a license under this Section 19-2602 is not a natural person or a publicly traded corporation, then such person shall submit as part of the application the name and preferred mailing address of each natural person who has an equity interest in such applicant that exceeds one or ...
Public Nuisance. Any unreasonable interference with a public right of more than three (3) people caused by any activity or condition which violates The Philadelphia Code, an ordinance, or any statute.
Philadelphia Code Section 19-1804 authorizes the School District to tax the net income of any person who resided in Philadelphia for the applicable tax year.
The Net Profits Tax is imposed on the net profits of unincorporated businesses, partnerships, and S corporations operating in Philadelphia. NPT applies to both Philadelphia residents, even if their business is conducted outside of Philadelphia, and non-residents who conduct business in Philadelphia.
Effective July 1, 2021, the rate for residents is 3.8398 percent, and the rate for non-residents is 3.4481 percent. For non-residents, the Wage Tax applies to compensation for work or services performed in the City and for work performed outside of the City for personal reasons.
Public Nuisance. Any unreasonable interference with a public right of more than three (3) people caused by any activity or condition which violates The Philadelphia Code, an ordinance, or any statute.
The Philadelphia Code is the publication of laws (ordinances) passed by the Philadelphia City Council. It is organized by topic. Navigate the Philadelphia Code by using the menu on the left. The Philadelphia Code is published online by American Legal Publishing Corporation.