PASSED

This enacted bill amended Philadelphia’s School Tax Authorization Code. It further authorized the School District of Philadelphia’s Board of Education to impose a tax on the use or occupancy of real estate for commercial or industrial activities, measured by assessed property value at a rate not exceeding $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.