PASSED

The enacted bill amended Philadelphia’s School Tax Authorization rules to allow the School District of Philadelphia’s Board of Education to impose a tax on people or businesses using or occupying real estate for commercial or industrial activities. For tax years beginning July 1, 2001 and July 1, 2002, the tax could be charged at up to $4.62 for each $100 of the property’s 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.