PASSED

This enacted measure amends Philadelphia’s school tax authorization to further allow the School District of Philadelphia’s Board of Education to impose a tax on the use or occupancy of real estate for business, trade, professional, commercial, or industrial activity. The tax would be charged to the person or entity using or occupying the property and could be based on the property’s assessed value at a rate of up to $4.62 per $100 of assessed value.

Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," by amending Section 19-1806 to further authorize the Board of Education of the School District of Philadelphia to impose a tax on the use or occupancy of real estate within the School District of Philadelphia.