This bill aims to clarify how the city's Realty Use and Occupancy Tax applies to cell towers. It would affect companies that own or operate cell towers in Philadelphia. The change would help ensure that these companies pay the correct amount of tax on their use of real estate.

Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to clarify the imposition of the tax on the use or occupancy of real estate with respect to cell towers; all under certain terms and conditions.