PASSED

The enacted bill amended Philadelphia’s School Tax Authorization provisions to allow the School District of Philadelphia’s Board of Education to impose a tax on people or businesses using or occupying real estate in the district for commercial or industrial activities. The tax may be based on the property’s assessed value at a rate of up to $4.62 per $100 of assessed value, for general school purposes.

Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," by amending Section 19-1806, entitled "Authorization of Realty Use and Occupancy Tax," 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.