Title
Amending Chapter 19-1200 of The Philadelphia Code, entitled "Parking Tax," by adding definitions for "Smart Parking Technology" and "Electric Vehicle Charging Infrastructure," and imposing a reduced tax rate on any person conducting or operating a parking facility that includes smart parking technology and electric vehicle charging infrastructure; all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows:
TITLE 19. FINANCE, TAXES AND COLLECTIONS.
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CHAPTER 19-1200. PARKING TAX.
ยง 19-1201. Definitions.
In this Chapter the following definitions apply:
(1) Condominium. Real estate, portions of which are designated for separate ownership and the remainder of which is designated for common ownership by the owners of those portions. Real estate is not a condominium unless the undivided interests in the common element are vested in the unit owners.
(2) Parking Facility. Any outdoor or indoor area or space where more than three (3) motor vehicles may be parked or stored for a charge, fee or other consideration excluding as of July 1, 1985, all or any portion of the common elements or limited common elements of a condominium which are used for parking spaces where such parking spaces are used exclusively by one (1) or more unit owners or tenants of unit owners who are residents of that condominium.
(3) Operator. Any person conducting or operating a parking facility, and any Valet Parking Operator as defined in Section 9-601 of this Code.
(4) Transaction. The act of parking or storing a motor vehicle in or on a parking facility in the City or any valet parking as defined in Section 9-601 of this Code, for a financial consideration, or its equivalent, under an express or implied contract.
(5) Smart Parking Technology. A vehicle parking syst...
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