PASSED

The enacted bill amends Philadelphia’s school tax authorization to allow the Board of Education of the School District of Philadelphia to impose a tax for general school purposes on the use or occupancy of real estate used for business, trade, professional, commercial, or industrial activity. The tax would be charged to the property’s user or occupier and could be calculated at up to $4.62 per $100 of assessed real estate 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.