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Amending Chapter 19-2604 of The Philadelphia Code, entitled "Business Privilege Taxes," and amending other sections of the Code to provide a credit against taxes or other City fees for costs incurred to install Fire-escape Rope Ladders, and authorizing various City Departments to establish regulations related to the credit and the installation of Fire-escape Rope Ladders, all under certain terms and conditions.
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WHEREAS, many residential housing units in the City are located in structures that lack a conventional fire escape; and
WHEREAS, many residential housing units are located in two and three story row houses, where an open window may be the only means of escape in the event of fire or other emergency; and
WHEREAS, offering a tax or other credit to incentivize the installation of emergency-use rope ladders, could save lives when smoked-filled stairways and hallways are not a safe escape option, and escape through an open widow using a Fire-escape Rope Ladder, is the only way out of a burning building; now, therefore,
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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?19-2604. Tax Rates, Credits, and Alternative Tax Computation.
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( ) "Fire-escape Rope Ladder" Tax Credit.
(a) Definitions. For purposes of this subsection, the following definition shall apply:
(1) Fire-escape Rope Ladder- A ladder constructed of knotted rope secured to a building wall and primarily intended for rapid egress from a building in case of fire.
(b) Application. A landlord or property-owner seeking a Fire-escape Rope Ladder Tax Credit, must file a Tax Credit Application, in the form and manner prescribed by the Revenue Department, that includes the following:
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