THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-2900 of The Philadelphia Code is hereby amended to read as follows:
CHAPTER 19-2900. SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS.
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§ 19-2905. Rules and Regulations.
The Department may promulgate regulations both (i) to clarify which taxpayers qualify for the special tax provision of this Chapter; and (ii) to provide rules for the proper calculation of the special tax provision of this Chapter in specific situations, including, but not limited to, cooperative buildings.
[(1)]
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Explanation:
[Brackets] indicate matter deleted.
Italics
indicate new matter added.
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