Title
Amending Chapter 19-2604 of The Philadelphia Code, entitled "Business Privilege Taxes," by providing a "Green Roofs Tax Credit" for costs incurred to erect a "green roof" that supports living vegetation, under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-2600 of The Philadelphia Code is hereby amended to read as follows:
CHAPTER 19-2600. BUSINESS PRIVILEGE TAXES.
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ยง19-2604. Tax Rates, Credits, and Alternative Tax Computation.
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(8) "Green Roofs" Tax Credit.
(a) Definitions. For purposes of this subsection, the following definitions shall apply:
(1) Green roof. An addition to a roof that supports living vegetation and includes a synthetic, high quality waterproof membrane, drainage layer, soil layer and light weight medium plants.
(2) Eligible roof top space. The total space available to support a green roof, as certified by a structural engineer.
(b) Application. A business seeking a Green Roof Tax Credit must file a Green Roof Tax Credit Application, in the form and manner prescribed by the Revenue Department, that includes the following:
(1) The location of the proposed green roof.
(2) Proof that the applicant has received all required permits and approvals to construct the green roof, after first submitting to the Department of Licenses and Inspections the plans for the green roof and a written analysis conducted by a roof engineer that confirms the following:
(i) The condition of the roof is satisfactory for green roof construction;
(ii) The structural capacity of the roof would support the proposed green roof;
(iii) There is appropriate and safe access to the roof for maintenance purposes;
(iv) The weight of the proposed green roof is appropriate for the roof; and
(v) The plans include appropriate irrigation and drainage measures.
(c) Commitment Letter. The Revenue Department shall approve the application if it contains...
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