For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
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Tax Liability.

Philadelphia Code § 19-2203
in effect
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§ 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.
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/0-0-0-298848Fetched: 10/27/2026

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