GASOLINE DISTRIBUTOR'S TAX

Philadelphia Code tit. 19, ch. 19-2200

in effect

Philadelphia Code § 19-2201 Definitions.

§ 19-2201. Definitions. The following words, terms and phrases, when used in this Chapter shall have the meanings ascribed to them in this Section, except in those instances where the context clearly indicates a different meaning: (1) Actual Gross Receipts. The total of all cash, credits and property of any kind or nature received for or attributable to the delivery of gasoline within the City of Philadelphia, except for any state or federal taxes imposed upon gasoline which are collected by the distributor as agent for the state or federal taxing authority. (2) Association. A partnership, limited partnership, or other form of unincorporated enterprise owned by two or more persons. (3) Commercial purposes. The use of gasoline for income producing activities. (4) Consumer. A person who uses or consumes gasoline. (5) Corporation. A corporation or joint stock association organized under the laws of this Commonwealth, the United States, or any other State, territory, or foreign country or dependency. (6) Dealer. Any person, as herein defined, engaged in the retail sale of gasoline. (7) Department. The Department of Revenue of the City of Philadelphia. (8) Distributor. (a) Any person who delivers gasoline within the City of Philadelphia which is ultimately sold at retail to consumers within Philadelphia; or (b) Any person who delivers gasoline within the City of Philadelphia which is ultimately consumed for commercial purposes by the person to whom delivery is made; or (c) Any person who brings gasoline into the City of Philadelphia which is ultimately sold at retail to consumers; or (d) Any person who brings gasoline into the City of Philadelphia which is ultimately consumed by said person for commercial purposes. (9) Delivery. The act of transferring gasoline to a tank, receptacle or container maintained by a consumer or from which a dealer sells to the consumer within the City of Philadelphia. Provided, however, that delivery shall not mean the transferal of gasoline into the fuel supply tank of a motor vehicle. (10) Gasoline. Any product that is practically and commercially suitable for use in motor vehicle internal combustion engines for the generation of power, or which is prepared, advertised, offered for sale, or sold for that purpose. Provided, that kerosene, fuel oil, gas oil, diesel fuel, tractor fuel by whatever trade name or technical name known having an initial boiling point of not less than two hundred degrees Fahrenheit and of which more than ninety-five percent (95%) has been recovered at four hundred sixty-four degrees Fahrenheit (ASTM method D-86), liquified gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit and a pressure of fourteen point seven pounds per square inch absolute, and naphthas and benzols and solvents sold for use for industrial purposes, are not included within the definition of "gasoline". Further provided, that all gasoline delivered by distributors within the City for use as fuel in propeller-driven piston aircraft, aircraft engines, turbine propelled jet, turbojet, or jet driven aircraft or aircraft engines are not included with the definition of "gasoline". (11) Imputed Gross Receipts. Where no "actual gross receipts" can be identified, the distributor shall determine what the actual gross receipts would have been had they been identifiable by reference to and based upon the average industry standard for the City of Philadelphia for the time proximity closest in time to the time of delivery as determined by "Platts Oilgram". (12) Person. Every natural person, association, or corporation.

Philadelphia Code § 19-2202 Imposition of Tax.

§ 19-2202. Imposition of Tax. (1) A tax upon the privilege of delivering gasoline within the City is hereby imposed and assessed at the rate of two percent (2%) of the actual or imputed gross receipts of the distributor derived from the delivery of gasoline within the City, excepting gasoline upon which a tax is paid by such distributor pursuant to the "Fuel Use Tax Act", 1952, January 14, P.L. (1951) 1965, as amended, 72 P.S. §§ 2614.1 et seq. and "Motor Carriers Road Tax Act", 1964, June 19, P.L. 7 No. 1, as amended, 72 P.S. §§ 2617.1 et seq. (2) The tax herein imposed and assessed shall be paid to the City but once in respect to any delivery of gasoline by a distributor within the City.

Philadelphia Code § 19-2203 Tax Liability.

§ 19-2203. Tax Liability. (1) Every distributor making a delivery of gasoline upon which delivery a tax is imposed by this Chapter shall pay the tax to the Department in the manner and within the time herein specified.

Philadelphia Code § 19-2204 Reports, Returns and Payment of Tax.

§ 19-2204. Reports, Returns and Payment of Tax. (1) Every report and return shall be made upon a form furnished by the Department. (2) Every distributor shall on the twenty-fifth day of each month in which it delivers gasoline within the City of Philadelphia transmit to the Department a return which shall contain the month for which the return is made, the various grades of gasoline delivered by the distributor, the amount of each grade of the gasoline delivered during the month preceding the month for which the return is made, the actual or imputed gross receipts for the delivery thereof, the amount of tax due thereon, and such other information as the Department may require. (3) Every distributor shall maintain records, which shall be made available to the Department upon its request, which shall include, but not be limited to, the location where the delivery was made, to whom it was delivered, the date of delivery, the various grades of gasoline delivered by the distributor, the amount of each grade of the gasoline delivered during the month preceding the month for which the return is made, the method by which actual or imputed gross receipts were determined and such other information as the Department may require. (4) (a) The first return shall be due on July 25, 1981 for the privilege month of July, 1981 and the tax due shall be based upon the prior month deliveries of gasoline. (b) If a distributor enters the business of delivering gasoline subsequent to July 1, 1981, the first return shall be filed on the twenty-fifty day of the first month subsequent to its entry into business. The first return and tax payment due shall be for both the preceding month and the current month. For the preceding month the tax is based upon the actual or imputed gross receipts derived from the delivery of gasoline within the City of Philadelphia; for the current month the tax is based upon the actual or imputed gross receipts that would have been derived from the delivery of gasoline within the City of Philadelphia in the previous month had the distributor been in business for the entire month. (5) Every distributor, at the time of filing every return required by this Section, shall compute and pay to the Department the tax due by him on the delivery of gasoline during the preceding month or as otherwise provided by subsection 19-2204(4)(b).

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/0-0-0-298826Fetched: 10/27/2026