Receipts; Copies of Bills and Receipts.
Philadelphia Home Rule Charter § 6-202
in effect§ 6-202. Receipts; Copies of Bills and Receipts.
The Department of Collections shall issue official receipts for all moneys collected from whatever source. Except for bills and receipts for real estate and personal property taxes, copies of all bills and receipts issued by the Department shall be forthwith delivered to the Auditing Department.
ANNOTATION
Sources: The Fiscal Code of 1929, Act of April 9, 1929, P.L. 343, Section 208, as amended.
Purposes: In accordance with good accounting practice, the Department of Collections, as the revenue collecting agency of the City, is required to issue official receipts for all moneys collected. To facilitate auditing, copies of all bills and receipts issued by the Department are required currently to be delivered to the Auditing Department, but bills and receipts for real estate and personal property taxes are excepted because these are issued in such volume as to make impracticable this requirement. Moreover, the Auditing Department will be able to audit adequately such bills and receipts without receiving duplicates.
Source: City of Philadelphia, The Philadelphia Code and Home Rule Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-265361Fetched: 10/27/2026