Amending Chapter 19-1200 of The Philadelphia Code, entitled "Parking Tax", to amend the definition of parking facility to exclude bus loading facilities from imposition of the Parking Tax, under certain terms and conditions.
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Title 19 of The Philadelphia Code is hereby amended as follows:
TITLE 19. FINANCES, TAXES AND COLLECTIONS
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Chapter 19-1200. PARKING TAX
§ 19-1201. Definitions.
In this Chapter the following definitions apply:
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(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
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(a)
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;
and (b) as of May 1, 2026, a Bus Loading Facility, as defined by § 12-927(1)(a) of this Code.
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Explanation:
Italics
indicate new matter added.
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