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File #: 160248    Version: Name:
Type: Bill Status: IN COUNCIL - SUSPENSION CALENDAR
File created: 3/31/2016 In control: Committee on Finance
On agenda: Final action:
Title: Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," by adding an exclusion from the tax for certain new businesses, all under certain terms and conditions.
Sponsors: Councilmember Henon, Councilmember O'Neill
Indexes: REALTY USE AND OCCUPANCY TAX
Code sections: 19-1806 - Authorization of Realty Use and Occupancy Tax
Attachments: 1. Bill No. 16024801, As Amended.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
11/15/20181 CITY COUNCIL ORDER THE BILL PLACED ON NEXT WEEK'S SUSPENSION CALENDARPass17:0 Action details Not available
5/19/20161 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
5/19/20161 CITY COUNCIL SUSPEND THE RULES OF THE COUNCILPass  Action details Not available
5/19/20161 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
5/16/20160 Committee on Finance HEARING NOTICES SENT   Action details Not available
5/16/20160 Committee on Finance HEARING HELD   Action details Not available
5/16/20160 Committee on Finance AMENDED   Action details Not available
5/16/20161 Committee on Finance REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
3/31/20160 CITY COUNCIL Introduced and ReferredPass  Action details Not available
Title
Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," by adding an exclusion from the tax for certain new businesses, 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:

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

(1) Definitions. In this Section the following definitions shall apply:

* * *

(h) Commercial Food Manufacturing. A business (i) that manufactures food, with no more than incidental retail sales, and (ii) that is engaged specifically in (a) sugar and confectionery product manufacturing (North American Industry Classification System (NAICS) Code 3113), (b) fruit and vegetable preserving and specialty food manufacturing (NAICS Code 3114), (c) bakeries and tortilla manufacturing (NAICS Code 3118), or (d) other food manufacturing (NAICS Code 3119).

* * *

(3) Exclusions.


* * *

(d) This authorization shall not include the authority to levy a tax on the use or occupancy of manufacturing facilities (including any related office or storage space at the facility, used or occupied by a business) (i) where the facilities are either newly constructed or were unoccupied for at least the prior year, (ii) where the use or occupancy is for Commercial Food Manufacturing and (iii) where the use and occupancy began after July 1, 2016, for a period of ten years from the start of such operation. In the event a court of competent jurisdiction rules in a decision from which no further appeal lies that this subsection is invalid, this subsection shall be void.

* * *

SECTION 2. This Ordinance shall become effective July 1, 2016.


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Explanation:

Italics indicate new matter added.


End