READ AND PASSED

This enacted ordinance amends Philadelphia’s tax code to provide for a City cigarette tax and to authorize the School District of Philadelphia to impose a cigarette tax. Under the stated terms, the School District tax would be 10 cents per cigarette beginning January 1, 2014, with revenue collected through the state system and remitted to the School District; the ordinance takes effect upon authorization by the General Assembly.

Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by providing for a City cigarette tax and by authorizing the School District to provide for a School District cigarette tax, all under certain terms and conditions.