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PETROLEUM PROCESSING TAX

Philadelphia Code tit. 19, ch. 19-2100
in effect

Philadelphia Code § 19-2101 Definitions.

§ 19-2101. Definitions. (1) Barrel shall mean a liquid measure of 42 gallons. (2) Petroleum shall mean crude oil, petroleum oil, or other oily, thick, flammable liquid occurring naturally in various parts of the world and commonly obtained by drilling or other extraction methods. (3) Processing of petroleum shall mean the refining or distilling of petroleum into various substances including but not limited to gasoline, kerosene, naphtha, coke, heating oil and lubricating oil. (4) Petroleum refinery shall mean a building, enclosure, space or any combination thereof utilizing apparatus, machinery and sundry equipment to process petroleum. (5) Person shall mean any natural person, association, fiduciary, partnership, corporation or other entity.

Philadelphia Code § 19-2102 Imposition of Tax.

§ 19-2102. Imposition of Tax. (1) A tax is hereby imposed for the Fiscal Year July 1, 1976 – June 30, 1977 only on the privilege of processing petroleum in the City of Philadelphia. The tax shall be measured by the number of barrels of petroleum placed in the processing process in a petroleum refinery, located in the City of Philadelphia, at the rate of five cents ($0.05) per barrel or any portion of a barrel.

Philadelphia Code § 19-2103 Return and Payment of Tax.

§ 19-2103. Return and Payment of Tax. (1) Any person engaged or conducting a business in this City as a petroleum refinery shall pay the tax imposed by this ordinance to the Department of Revenue. (2) Any person subject to the tax imposed by this Chapter shall, on or before the 15th day of every month, make and file with the Department a return on a form furnished by or obtainable from the Department, setting forth the number of barrels of petroleum placed in the processing process during the preceding month, together with such other pertinent information as the Department may require, and pay the taxes due thereon. (3) The failure of any person to procure or receive a return form shall not excuse him from making a return and paying the taxes due.
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/0-0-0-298813Fetched: 10/27/2026

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