Title
Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," to provide for the rate and computation of realty use and occupancy tax; and adding a new Chapter 19-3900 to The Philadelphia Code, entitled "Realty Use and Occupancy Tax," to provide for a City realty use and occupancy tax; all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1800 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION
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§ 19-1806. Authorization of Realty Use and Occupancy Tax.
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(2) Imposition of the Tax.
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(b) The Board of Education of the School District of Philadelphia is authorized to impose a tax for general school purposes on the use or occupancy of real estate within the School District of Philadelphia during the tax years beginning July 1, 2001, July 1, 2002, July 1, 2003, July 1, 2004, July 1, 2005, July 1, 2006, July 1, 2007, July 1, 2008, July 1, 2009, July 1, 2010, July 1, 2011, July 1, 2012, July 1, 2013, and thereafter for the purpose of carrying on any business, trade, occupation, profession, vocation, or any other commercial or industrial activity. This tax is imposed on the user or occupier of real estate.
(3) Exclusions.
(a) This authorization shall not include the authority to levy a tax on the use or occupancy of real estate to the extent that the real estate is used or occupied as the dwelling or principal place of residence of the user or occupier or its use or occupancy is subject to tax by the Commonwealth of Pennsylvania under the Tax Act of 1963 for Education.
(b) This authorization shall not authorize this tax to be imposed upon any person exempt from real estate taxes in the City of Philadelphia.
(c) This authorization shall not include the authority to levy a tax on the use or occupancy of facilities used in or occupied by those engaged in Port rel...
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