civus
BillENACTED

Bill 120173-A

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, under certain terms and conditions.

Introduced Mar 8, 2012Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President ClarkeCouncil President ClarkeCouncil President ClarkeCouncilmember JonesCouncilmember JonesCouncilmember Jones

From the floor

Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.

  1. “…66 will be placed on our Final Passage Calendar for next week. Mr. Decker, please read the title of Bill No. 120173-A.”

    Council President Clarke · Stated Meeting, June 21, 2012 · Jun 21, 2012 · official transcript, this passage

Status timeline

  1. Mar 8, 2012
    Introduced (By Request) and Referred · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Jones that this matter be Introduced (By Request) and Referred to the Committee of the Whole. The motion carried unanimously.

  2. May 2, 2012
    HEARING NOTICES SENT · Committee of the Whole
  3. May 2, 2012
    HEARING HELD · Committee of the Whole
  4. May 2, 2012
    RECESSED · Committee of the Whole
  5. May 7, 2012
    HEARING HELD · Committee of the Whole
  6. May 7, 2012
    RECESSED · Committee of the Whole
  7. May 8, 2012
    HEARING NOTICES SENT · Committee of the Whole
  8. May 8, 2012
    HEARING HELD · Committee of the Whole
  9. May 8, 2012
    RECESSED · Committee of the Whole
  10. May 8, 2012
    HEARING HELD · Committee of the Whole
  11. May 8, 2012
    RECESSED · Committee of the Whole
  12. May 9, 2012
    HEARING HELD · Committee of the Whole
  13. May 9, 2012
    RECESSED · Committee of the Whole
  14. May 14, 2012
    HEARING HELD · Committee of the Whole
  15. May 14, 2012
    RECESSED · Committee of the Whole
  16. May 15, 2012
    HEARING HELD · Committee of the Whole
  17. May 15, 2012
    RECESSED · Committee of the Whole
  18. May 16, 2012
    HEARING HELD · Committee of the Whole
  19. May 16, 2012
    RECESSED · Committee of the Whole
  20. May 23, 2012
    HEARING NOTICES SENT · Committee of the Whole
  21. May 23, 2012
    HEARING HELD · Committee of the Whole
  22. May 23, 2012
    RECESSED · Committee of the Whole
  23. May 30, 2012
    HEARING NOTICES SENT · Committee of the Whole
  24. May 30, 2012
    HEARING HELD · Committee of the Whole
  25. May 30, 2012
    RECESSED · Committee of the Whole
  26. Jun 5, 2012
    HEARING NOTICES SENT · Committee of the Whole
  27. Jun 5, 2012
    HEARING HELD · Committee of the Whole
  28. Jun 5, 2012
    RECESSED · Committee of the Whole
  29. Jun 7, 2012
    HEARING HELD · Committee of the Whole
  30. Jun 7, 2012
    AMENDED · Committee of the Whole
  31. Jun 7, 2012
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  32. Jun 7, 2012
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  33. Jun 7, 2012
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Jones that this matter be SUSPEND THE RULES OF THE COUNCIL. The motion carried unanimously.

  34. Jun 7, 2012
    ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  35. Jun 14, 2012
    READ · CITY COUNCIL
  36. Jun 14, 2012
    ORDERED PLACED ON FINAL PASSAGE CALENDAR FOR NEXT MEETING. · CITY COUNCIL
  37. Jun 14, 2012
    AMENDED · CITY COUNCIL
  38. Jun 21, 2012
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

    A motion was made that this matter be READ AND PASSED. The motion carried by the following vote:

  39. Jun 27, 2012
    SIGNED · MAYOR

Official documents

Documents open on the City of Philadelphia’s legislative site.

Full text

Read the full text as published

..Title 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, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Section 19-1806 of The Philadelphia Code is amended to read as follows: § 19-1806. Authorization of Realty Use and Occupancy Tax. (1) Definitions. In this Section the following definitions shall apply: * * * (g) OPA. Office of Property Assessment. (2) Imposition of the Tax. * * * (b) The Board of Education of the School District of Philadelphia is authorized to impose a tax for general school purposes on the use or occupancy of real estate within the School District of Philadelphia during the tax years beginning July 1, 2001, July 1, 2002, July 1, 2003, July 1, 2004, July 1, 2005, July 1, 2006, July 1, 2007, July 1, 2008, July 1, 2009, July 1, 2010, July 1, 2011, July 1, 2012, and thereafter for the purpose of carrying on any business, trade, occupation, profession, vocation, or any other commercial or industrial activity. This tax is imposed on the user or occupier of real estate. * * * (4) Rate and Computation of Tax. (a) Rate. * * * (ii) The tax authorized by this Section shall be measured by the assessed value of the real estate, for the tax years beginning July 1, 2001, July 1, 2002, July 1, 2003, July 1, 2004, July 1, 2005, July 1, 2006, July 1, 2007, July 1, 2008, July 1, 2009, July 1, 2010, and July 1, 2011, [and thereafter] at the rate each year not to exceed four dollars and sixty-two cents ($4.62) per one hundred ($100) dollars of the assessed value of the real estate as most recently returned by the Board of Revision of Taxes. (iii) The tax authorized by this Section shall be measured by the assessed value of the real estate, for the tax year beginning July 1, 2012, and thereafter, at the rate each year not to exceed five dollars and fifty-one cents ($5.51) per one hundred ($100) dollars of the assessed value of the real estate as most recently returned by the Office of Property Assessment, except that, for the tax year beginning July 1, 2012, only, the tax shall be calculated based on the assessed value of the real estate as returned by the Office of Property Assessment in 2011. (b) Computation. The tax to be paid by the user or occupier shall be computed as follows: Square feet occupied or used Days of actual Total square feet available use or for use or occupancy occupancy___ on the real estate x Assessed value x Rate of taxation x 360 * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 1