PASSED

This enacted bill amended Philadelphia’s school tax provisions to authorize the School District of Philadelphia’s Board of Education to impose a tax on the use or occupancy of real estate for business, trade, professional, commercial, or industrial activities. The tax would be charged to the user or occupant and could be based on assessed property 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.