PASSED

This enacted amendment authorizes the Board of Education of the School District of Philadelphia to impose a tax on people or businesses using or occupying real estate in the School District for commercial or industrial activities. The tax is for general school purposes and may be set at up to $4.62 per $100 of the property’s 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.