READ AND PASSED

This enacted bill amended Philadelphia’s code to 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. The tax applies to users or occupants carrying out business, trade, professional, commercial, or industrial activities and is for general school purposes.

Amending Section 19-1806 of The Philadelphia Code, 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, under certain terms and conditions.