Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," to add a new Chapter 19-4800, entitled "Retail Delivery Tax," to establish a tax on orders for the delivery in Philadelphia of retail consumer and other tangible goods, all under certain terms and conditions.

Amending Title 19 of The Philadelphia Code, entitled “Finance, Taxes and Collections,” to add a new Chapter 19-4800, entitled “Retail Delivery Tax,” to establish a tax on orders for the delivery in Philadelphia of retail consumer and other tangible goods, all under certain terms and conditions. WHEREAS, In recent years, the number of retail deliveries of tangible personal property by motor vehicle has increased rapidly and is expected to continue to grow; and WHEREAS, A steady increase of delivery vehicles on streets has lead and continues to lead to increased traffic congestion, deterioration of the streets, vehicle-related air emissions and other harms and costs to the City and its residents; now, therefore THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-4800 is hereby added to The Philadelphia Code as follows: TITLE 19. FINANCE, TAXES AND COLLECTIONS * * * CHAPTER 19-4800. RETAIL DELIVERY TAX § 19-4801. Definitions. In this Chapter, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise: (1) Baby products. Baby bottles and nipples, bottle sterilizers, infant eating utensils, pacifiers, teething rings, infant syringes, breast pumps, baby diapers, baby wipes, cribs and bassinets, crib and bassinet sheets and mattresses, changing tables, changing pads, strollers, car seats and car seat components and baby swings. (2) Delivery. Bringing to and making available for acceptance by a purchaser…