READ AND PASSED

This enacted bill amended Philadelphia’s School Tax Authorization rules to further authorize 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 in the School District. The tax applies to users or occupiers conducting business, trade, professional, commercial, or industrial activities, and may not exceed $4.62 per $100 of assessed real estate 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.