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 by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“The ayes have it. 120166 has been amended, and Bill No. 120166 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
- Mar 8, 2012Introduced (By Request) and Referred · CITY COUNCIL
- May 2, 2012HEARING NOTICES SENT · Committee of the Whole
- May 2, 2012HEARING HELD · Committee of the Whole
- May 2, 2012RECESSED · Committee of the Whole
- May 7, 2012HEARING HELD · Committee of the Whole
- May 7, 2012RECESSED · Committee of the Whole
- May 8, 2012HEARING NOTICES SENT · Committee of the Whole
- May 8, 2012HEARING HELD · Committee of the Whole
- May 8, 2012RECESSED · Committee of the Whole
- May 8, 2012HEARING HELD · Committee of the Whole
- May 8, 2012RECESSED · Committee of the Whole
- May 9, 2012HEARING HELD · Committee of the Whole
- May 9, 2012RECESSED · Committee of the Whole
- May 14, 2012HEARING HELD · Committee of the Whole
- May 14, 2012RECESSED · Committee of the Whole
- May 15, 2012HEARING HELD · Committee of the Whole
- May 15, 2012RECESSED · Committee of the Whole
- May 16, 2012HEARING HELD · Committee of the Whole
- May 16, 2012RECESSED · Committee of the Whole
- May 23, 2012HEARING NOTICES SENT · Committee of the Whole
- May 23, 2012HEARING HELD · Committee of the Whole
- May 23, 2012RECESSED · Committee of the Whole
- May 30, 2012HEARING NOTICES SENT · Committee of the Whole
- May 30, 2012HEARING HELD · Committee of the Whole
- May 30, 2012RECESSED · Committee of the Whole
- Jun 5, 2012HEARING NOTICES SENT · Committee of the Whole
- Jun 5, 2012HEARING HELD · Committee of the Whole
- Jun 5, 2012RECESSED · Committee of the Whole
- Jun 7, 2012HEARING HELD · Committee of the Whole
- Jun 7, 2012AMENDED · Committee of the Whole
- Jun 7, 2012REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
- Jun 7, 2012ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Jun 7, 2012SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Jun 7, 2012ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Jun 14, 2012READ · CITY COUNCIL
- Jun 14, 2012ORDERED PLACED ON FINAL PASSAGE CALENDAR FOR NEXT MEETING. · CITY COUNCIL
- Jun 14, 2012AMENDED · CITY COUNCIL
- Jun 21, 2012READ AND PASSED · CITY COUNCIL
- Jun 27, 2012SIGNED · 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