Revenue

NOTE: The retention requirements stated in this schedule apply to all records described in the series,regardless of format. This includes paper, electronic, images, microfilm, microfiche, etc.

REVENUE - Record Retention Schedule

Total RetentionRequirement

Sub-Department/REV/TR/AC/ Accounting Control

Series ID Series Description Confidential VitalSeries Title

REVENUE - TAX REVENUE - ACCOUNTING CONTROL(continued from previous page)TR-AC-

PAYMENT AND RECEIVABLE ADJUSTMENTS - CONFIDENTIAL - EVENTDATE REQUIREDEVENT IS CONTROLLER AUDIT.Payment documentation from one tax account to another. Includes payment adjustment forms andsupporting documentation for making adjustments. Also includes unclaimed, misidentified andmisapplied payment records.Appraisal: These are records of income taxes collected, and must be maintained for the same lengthof time as required by the Federal government for income tax purposes.

Y AUD+5(continued from previous page)TR-AC-0001-

ANNUAL RECONCILIATION TAX RETURNS - CONFIDENTIALYear end wage and tax form used to reconcile accounts for the past year. Includes account number,name and address and resident or non-resident tax information.Note: Retention is based on "Calendar Year" which refers to year in which tax return was filed.

Y CY+6(continued from previous page)TR-AC-0002-

BANK DOCUMENTATION - EVENT DATE REQUIRED - HOLD ON SITEEVENT IS CITY CONTROLLER AUDIT.Checks not received by banks, debit and credit summaries from Treasurer's Office, depositsummaries, correspondence to bank identifying types of taxes and their corresponding revenue codes.

AUD+1(continued from previous page)TR-AC-0003-

SETTLEMENT REPORTS - EVENT DATE REQUIREDEVENT IS CITY CONTROLLER AUDIT.Summary of daily payment settlements both tax related and non-tax related that have gone throughpayment processing. Includes cashier corrections to daily settlement work.


MONTHLY REVENUE ADJUSTMENT FILES - EVENT DATE REQUIRED -HOLD ON SITE


ACT=Action (Event) AUD=Audit CLO=Closed CR=Created (Opened) CY=Calendar Year FY=Fiscal Year PRM=Permanent REF=Reference SEP=Separation (Employee)SUP=Superseded TERM=Termination

RETENTION CODES:

CITY OF PHILADELPHIA / DEPT. OF RECORDSReport Date: June 14, 2013Revision Date: April 22, 2013






EVENT IS CITY CONTROLLER AUDIT.Departmental and internal adjustments to revenue statements from the Financial and AccountingManagement Information System (FAMIS).

(continued from previous page)

WRITE-OFF REPORTS - HOLD ON SITEEnd of year accounting adjustments indicating the revenues that will not be collected made to reducethe receivable balance.

FY+2(continued from previous page)TR-AC-0006-

TAX REFUND CASE FILES - CONFIDENTIALRecords related to claims for tax refunds, including documentation supporting the decision to grant therefund or deny the request.

Y CLO+6(continued from previous page)TR-AC-0007-

DAILY TRANSACTION REGISTER - EVENT DATE REQUIRED - HOLD ONSITEEVENT IS CITY CONTROLLER AUDIT.Record of all City payments for a given day and validation of such payments.Note: Includes computer disks and cashier tapes of daily window transactions.


VALIDATED TAX RECEIPTS AND PAYMENT RECORDS - CONFIDENTIAL -EVENT DATE REQUIREDEVENT IS CITY CONTROLLER AUDIT.Daily settlements on taxes paid by businesses that are sent to each appropriate unit of Revenue forposting before being filed. File includes amount paid, payment validation date, and transactionnumber. Remit Pro receipts, received via postal mail, are imaged.


CODE VIOLATION BILLING RECORDS - HOLD ON SITEElectronic records of bills sent to City property owners for repairs made to their properties to bringthem into compliance with Licenses and Inspection codes.Note: Records are backed up electronically.

CLO+2(continued from previous page)TR-AC-0010-


RETENTION CODES:







SPECIAL TAX RECORDS - EVENT DATE REQUIREDEVENT IS CITY CONTROLLER AUDIT.Case files containing information on special tax collections, including those on amusements, parkinglots, hotels and movie theaters, which are filed by taxpayer account number and provide taxpayername, address, date business began and related documentation.Appraisal: These are tax records and need to be maintained as long as the statute of limitations onsame.


AGENCY RECEIVABLE FILES - EVENT DATE REQUIRED - HOLD ON SITEEVENT IS CITY CONTROLLER AUDIT.Records of outstanding accounts on non-taxable items such as industrial waste tickets fromincineration, ledger cards for child support payments, fire code violations, urban homestead violationsand bail forfeiture judgments.


BANK RETURN ITEMSFiles relating to checks returned for insufficient funds, including tax type, account number, paymentrequest letters, investigative reports and ledgers listing checks charged off.

CR+7(continued from previous page)TR-AC-0013-

TAXPAYER WITHHOLDING STATEMENTS - CONFIDENTIAL - HOLD ON SITEW-2 statements provided and submitted by employees and taxpayers.

Y CR+0/06(continued from previous page)TR-AC-0014-

TAX LIEN SALE PAYMENTSPayments received from sale of properties that have tax liens.Note: Case is closed upon sale of property.


COLLECTION SERVICES PAYMENTSPayments made on behalf of debtors that are received from law firms and / or contractors hired tocollect debts owed to the City.


ARMORED CAR LOGS - CONFIDENTIAL - HOLD ON SITEDaily logs of armored car pick ups.

Y CR+1(continued from previous page)TR-AC-0017-


RETENTION CODES:







CHECKS RECEVIED - REVENUE - HOLD ON SITEPaper checks received in payment of revenue bils.NOTE: Checks are imaged as received. Electronic image is official record. Paper checks retained 30days after imaging.

Y CR+/01(continued from previous page)TR-AC-0018-

PAYMENT RECEIPTS - TAXPrinted bills sent and proof of payment for various taxes.

Y CR+6(continued from previous page)TR-AC-0019-


RETENTION CODES:





Sub-Department/REV/TR/AUD/ Audits


REVEUE - TAX REVENUE - AUDITS(continued from previous page)TR-AU-

AUDITOR REPORTS - CONFIDENTIAL - HOLD ON SITEWorking papers and reports of audit of a taxpayer business, corporation or individual. Includes nameof taxpayer, account number, type of tax, amount being billed and computed tax owed.

Y Y CR+20(continued from previous page)TR-AU-0001-

AUDIT ATTENDANCE LOG - HOLD ON SITESign-in sheets that go into an appointment book that verify that a taxpayer scheduled for an audit keptthat appointment, providing the time and date.Appraisal: County Manual requires that tax records be maintained three years after the audit, andthese log books assist in the audit.

Y CLO+1(continued from previous page)TR-AU-0002-

MASTER CARD AUDIT INDEX - CONFIDENTIALLocator index of completed audits listed alphabetically by name of taxpayer and providing completiondates. Includes name and address of taxpayer, account number, examiner name, years examined andaudit results.

Y Y PRM(continued from previous page)TR-AU-0003-


RETENTION CODES:





Sub-Department/REV/TR/DRE/ Delinquent Real Estate


REVEUE - TAX REVENUE - DELINQUENT REAL ESTATE(continued from previous page)TR-DR-

REAL ESTATE TAX DATAElectronically maintained data tracking the amount of tax due on a property. Includes all notes,judgments, Sheriff sales, bankruptcies attached to all properties in the City and assessments andpayments made.

Y CLO+6(continued from previous page)TR-DR-0001-

ACCOUNT HISTORY RECORDSAccounting records and notes capturing all information on Real Estate taxes due for all properties inthe City.Note: Delinquent accounts may be held longer.Appraisal: Paper history cards have been phased out. Information is in the TIPS system.

Y CLO+6(continued from previous page)TR-DR-0002-

SHERIFF SALE CASE FILES - HOLD ON SITECertification to sell real estate at Sheriff's sale with printout of account showing balance when sold,sent to law Department for title search and related sale data.Appraisal: These records are retained permanently by the Sheriff's Office for administrative, legal andhistorical purposes as required by the County Records Manual, 1986, pg 7-B-6. The RevenueDepartment needs them for operational reasons.

CLO+1(continued from previous page)TR-DR-0003-

INSTALLMENT PLAN FILES - HOLD ON SITEProgram allows homeowners to pay real estate taxes in monthly installments. Includes application andapproval or denial notice.Note: Hold application for one year after tax season ends, then dispose. Hold online data one yearafter resolution of debt or cancellation of payment plan, then erase.

CLO+1(continued from previous page)TR-DR-0004-


RETENTION CODES:





Sub-Department/REV/TR/GEN/ General Files


REVEUE - TAX REVENUE - GENERAL FILES(continued from previous page)TR-GF-

BUSINESS TAX CASE FILESTax information on companies doing business in the City and City residents having businessesanywhere in the world. File may include application for business tax, billing worksheet, bankruptcyclaim records, petition for compromise, denial or approval of compromise, investigation request andreports, and related correspondence.

Y Y PRM(continued from previous page)TR-GF-0001-

VARIOUS SELF-ASSESSED TAXES - HOLD ON SITETax returns concerning Business Privilege Tax, Net Profits Tax, School Income Tax, Use andOccupancy Tax, Liquor Tax, Parking Tax and Amusement Tax Returns. Include correspondence withtaxpayers.Note: Hold paper copies 2 years after imaging and backup, then dispose. Hold electronic copy on linefor 6 years from creation.

Y Y CR+6(continued from previous page)TR-GF-0002-


RETENTION CODES:





Sub-Department/REV/TR/INV/ Investigations


REVEUE - TAX REVENUE - INVESTIGATIONS(continued from previous page)TR-IN-

INVESTIGATIVE FILES - CONFIDENTIAL - HOLD ON SITERequests to locate delinquent taxpayers. Include taxpayer name, social security number, last locationknown, employer name and location.

Y CLO+5(continued from previous page)TR-IN-0001-


RETENTION CODES:





Sub-Department/REV/TR/PER/ Personnel


REVEUE - TAX REVENUE - PERSONNEL(continued from previous page)TR-PE-

OUTSIDE EMPLOYMENT REPORTS - CONFIDENTIAL - EVENT DATEREQUIRED - HOLD ON SITEEVENT IS SEPARATION FROM EMPLOYMENT.Confidential reports of Revenue Department employees who have outside employment. Required toavoid conflict of interest.

Y SEP+2(continued from previous page)TR-PE-0001-


RETENTION CODES:





Sub-Department/REV/TR/SAT/ Self-Assessed Tax Collections


REVEUE - TAX REVENUE - SELF-ASSESSED TAX COLLECTIONS(continued from previous page)TR-SA-

DEFERRED PAYMENT PLANS - HOLD ON SITEAcknowledgement of debt and agreement to make payments according to an installment plan.

CLO+1(continued from previous page)TR-SA-0001-

STATUS UNIT TAX CLEARANCE RECORDS - CONFIDENTIAL - EVENT DATEREQUIRED - HOLD ON SITEEVENT IS CERTIFICATION.Verification / compliance of company payment of City business, wage and real estate taxes. Includesdelinquency indicators, certification request and related correspondence.

Y ACT+1(continued from previous page)TR-SA-0002-

FIRE LOSS REQUESTS - CONFIDENTIAL - EVENT DATE REQUIRED - HOLDON SITEEVENT IS COMPLETION OF REVIEW.Requests to clear taxpayers so they can receive payments from insurance companies for fire loss. Fileincludes tax status certification request and response forms, delinquent tax bill copies and relatedcorrespondence.


TAXPAYER IDENTIFICATION RECORDS - CONFIDENTIAL - HOLD ON SITEComputerized source information for setting up business and earnings taxes. Includes, name, addressand account number.

Y SUP(continued from previous page)TR-SA-0004-

PETITIONS FOR WAIVER - CONFIDENTIAL - EVENT DATE REQUIRED -HOLD ON SITEEVENT IS GRANTING OR REFUSAL OF WAIVER.Requests filed for waiver of interest and penalty under $10,000.


BUSINESS APPLICATIONS - CONFIDENTIAL - EVENT DATE REQUIRED -HOLD ON SITE



RETENTION CODES:





Sub-Department/REV/TR/SAT/ Self-Assessed Tax Collections


EVENT IS ESTABLISHMENT OF ACCOUNT.Records establishing taxpayer right to do business in City of Philadelphia. Include customer name,address, beginning date of liability, account number and various tax accounts for which customer isresponsible.

(continued from previous page)

NON-FILING LEGAL CASES - CONFIDENTEIAL - HOLD ON SITELawsuits initiated by the City for non-filing of tax returns. Includes hearing date, reason for suit,litigants, code enforcement number and settlement date.

Y CLO+2(continued from previous page)TR-SA-0007-

MULTI-TAX RETURNS AND CORRESPONDENCECorrespondence to and from taxpayer regarding the various self-assessed taxes, printouts of changesto account, tax return payment receipts, payment adjustments and bankruptcy information.

CLO+6(continued from previous page)TR-SA-0008-


RETENTION CODES:





Sub-Department/REV/TR/TAX/ Technical Advisory Staff


REVEUE - TAX REVENUE - TECHNICAL ADVISORY STAFF(continued from previous page)TR-TA-

OFFERS IN COMPROMISE CHECK AUTHORIZATIONSDocumentation of authorization needed for checks accepted from taxpayers as compromise offers.CR = Approval DateAppraisal: State Statute, "Writ of Revival" and Section 502 of City Code 19-5-02.

CR+6(continued from previous page)TR-TA-0001-

PETITIONS FOR OFFERS IN COMPROMISE - CONFIDENTIALRequests for refunds or reduction in City taxes owed with documentation of approvals anddisapprovals.Appraisal: State Statute, "Writ of Revival" and Section 502 of City Code 19-5-02.

Y Y CR+6(continued from previous page)TR-TA-0002-

OFFERS IN COMPROMISE LOG BOOK - CONFIDENTIALSummary book in electronic format of all offers in compromise on taxes owed by City residents,entered by date of payment offer, control number, name of resident, amount sent in and technical staffnumber.Appraisal: State Statute, "Writ of Revival" and Section 502 of City Code 19-5.

Y CR+6(continued from previous page)TR-TA-0003-

TAX CREDITS - CONFIDENTIALRecords used to process and track tax credits for business tax payers including job creation, greenroof and first-time offenders tax credits.


POST-AUDIT REVIEW TRANSMITTALS - CONFIDENTIALRecords transmitting results of Technical Advisory's sampling of audits conducted by Revenue's Auditdivision.



RETENTION CODES:





Sub-Department/REV/TR/TD/ Tax Discovery


REVEUE - TAX REVENUE - TAX DISCOVERY(continued from previous page)TR-TD-

DELINQUENT CASE FILES - CONFIDENTIALSelf-assessed earnings tax and school income tax information on residents employed outside the Cityobtained from IRS records matches and voluntary disclosures. Include data used in determination ofliability and collection of delinquent taxes such as employment history, investigative reports and relateddata.Appraisal: Retention is based on Federal requirements for holding tax records six years after filing.

Y Y CLO+7(continued from previous page)TR-TD-0002-

NO TAX LIABILITY FILES - CONFIDENTIALDocumentation used to track down residents employed outside Philadelphia who have not paid Citywage taxes or school income tax. Include investigative reports, date of initial contact, source ofinformation, credit information, IRS inquiry letter and related correspondence.Appraisal: Based on Federal retention requirements for income tax records six years after filing.

Y Y CLO+7(continued from previous page)TR-TD-0003-


RETENTION CODES:


Revenue

Documents

Transcript of Revenue