PASSED

The enacted bill further authorizes 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 for business, trade, professional, commercial, or industrial activities. The tax would be imposed on the user or occupier 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, 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.