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CITY OF PHILADELPHIA INCOME TAX REGULATIONS

city OF PHILADELPHIA INCOME TAX REGULATIONS 1/02 ii city OF PHILADELPHIA INCOME TAX REGULATIONS TABLE OF CONTENTS INDEX ..59 PREFACE .. iv ARTICLE I GENERAL Section 101 Definitions ..1 Section 102. Tax Base ..3 Section 103. Who is Subject to the Tax ..3 Section 104. Exclusions From Gross INCOME ..4 ARTICLE II IMPOSITION AND RATE OF Section 201. Salaries, Wages, etc., of Employees ..7 Section 202. Net Profits of Business, Profession, etc ..7 Section 203. Taxable Compensation of Employees ..7 Section 204 Employees' Deductions for Expenses Directly Connected With Employment ..9 Section 205. Resident Employee ..9 Section 206. Who is a Resident?..10 Section 207. Non-Resident Section 208. Non-Resident Employed Full Time in PHILADELPHIA ..11 Section 209. Non-Resident Employee Working Part-Time Within Section 210. Types of Employment Involving Non-Residents.

iv CITY OF PHILADELPHIA INCOME TAX REGULATIONS PREFACE The Philadelphia Income Tax Ordinance was approved by the Council of the City of Philadelphia, on December 13, 1939 (page 656 of published Ordinances).

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