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Fiscal Year.

Philadelphia Home Rule Charter § 8-100
in effect
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§ 8-100. Fiscal Year. For the present, the City's fiscal year shall be the calendar year but the Council may by ordinance adopt a different fiscal year. ANNOTATION Sources: No specific source. Purposes: It is considered better budgetary practice for the fiscal year to commence on or about July 1. This was not practicable for the City because real estate tax assessment and payment requirements, specified by statute, produce most of the City's revenue in the months of March, April and May. However, Council is empowered to change the fiscal year when modification of statutory provisions permits it and the problem of changing the taxing period has been thoroughly studied.
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/0-0-0-306026Fetched: 10/27/2026

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8-100 | Corpus