City of Philadelphia - File #: 150535

• File #: 150535
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 6/4/2015
• In control: Committee of the Whole
• Final action: 6/18/2015
• Title: Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to further authorize the Board of Education of the School District of Philadelphia to impose a tax on the use or occupancy of real estate within the School District of Philadelphia and to set the rate for such tax, and making technical changes; all under certain terms and conditions.
• Sponsors: Council President Clarke
• Indexes: TAXES

Date	Ver.	Action By	Action	Result	Tally
6/18/2015	0	CITY COUNCIL	READ AND PASSED	Pass	11:4
6/18/2015	0	MAYOR	SIGNED
6/11/2015	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL
6/11/2015	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/11/2015	0	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
6/10/2015	0	Committee of the Whole	HEARING NOTICES SENT
6/10/2015	0	Committee of the Whole	HEARING HELD
6/10/2015	0	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
6/4/2015	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to further authorize the Board of Education of the School District of Philadelphia to impose a tax on the use or occupancy of real estate within the School District of Philadelphia and to set the rate for such tax, and making technical changes; all under certain terms and conditions.

Body

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Section 19-1806 of The Philadelphia Code is hereby amended to read as follows:

§19-1806. Authorization of Realty Use and Occupancy Tax.

* * *

(2) Imposition of the Tax.

* * *

(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, July 1, 2014, July 1, 2015, 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.

* * *

(4) Rate and Computation of Tax.

(a) Rate.

* * *
(c) Computation for Tax Years beginning on or after July 1, 2013. The tax to be paid by the user or occupier, for the tax year beginning July 1, 2013, and for all tax years thereafter, shall be computed as follows:

(.1) First, calculate the following product:

Square feet occupied or used
Total sq. ft. available x Assessed value
for use or occupancy
on the real estate

(.2) Next, subtract the Exemption Amount from the foregoing product.

(.3) If the foregoing difference is less than zero, the tax liability is zero. Otherwise, multiply the foreg...