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 goal is to make the tax rules clearer for these businesses.

March 11, 2026 TO THE PRESIDENT AND MEMBERS OF THE COUNCIL OF THE CITY OF PHILADELPHIA: I am submitting herewith for the consideration of your Honorable Body the following proposed Ordinance: AN ORDINANCE 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. I hereby recommend your favorable consideration of this proposed Ordinance. Respectfully, Cherelle L. Parker Mayor