civus
BillENACTED

Bill 180139

Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to revise the timing of the determination of assessed value, under certain terms and conditions.

Introduced Feb 22, 2018Committee on FinanceOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember DombCouncilmember HenonCouncilmember OhCouncilmember GymCouncilmember GreenCouncilmember SquillaCouncilmember TaubenbergerCouncilmember JohnsonCouncilmember O'Neill

From the floor

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

  1. “Bill No. 180097, entitled "An ordinance to amend the Master Plan for the University of Pennsylvania and to approve the proposed addition to the 3620 Locust Walk; and. Bill No. 180101, entitled "An ordinance to amend the Philadelphia Zoning Maps by changing the zoning designations of certain areas of land within an area bounded by Silverwood Street, Gay Street, Baker Street and Carson Street; and to adopt a Master Pla…”

    Chief Clerk · Stated Meeting, April 5, 2018 · Apr 5, 2018 · official transcript, this passage

  2. “The Committee on Stated Meeting March 22, 2018 Finance, to which was referred Bill No. 170365, entitled "An ordinance amending Chapter 19-200 of The Philadelphia Code, entitled 'City Funds - Deposits, Investments, Disbursements,' by amending Section 19-201, entitled 'City Depositories,' by authorizing the City Treasurer to deposit funds in Santander Bank, National Association"; and Bill No. 170901, entitled "An ordin…”

    Chief Clerk · Stated Meeting, March 22, 2018 · Mar 22, 2018 · official transcript, this passage

Status timeline

  1. Feb 22, 2018Introduced and Referred · CITY COUNCIL
  2. Mar 19, 2018HEARING NOTICES SENT · Committee on Finance
  3. Mar 19, 2018HEARING HELD · Committee on Finance
  4. Mar 19, 2018REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
  5. Mar 22, 2018ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  6. Mar 22, 2018SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  7. Mar 22, 2018READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  8. Apr 5, 2018READ AND PASSED · CITY COUNCIL
  9. Apr 18, 2018SIGNED · 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 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to revise the timing of the determination of assessed value, 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 hereby amended to read as follows: § 19-1806. Authorization of Realty Use and Occupancy Tax. * * * (4) Rate and Computation of Tax. * * * (c) Computation for Tax Years beginning on or after July 1, 2013. The tax to be paid by the user or occupier, for the tax year beginning July 1, 2013, and for all tax years thereafter, shall be computed as follows: * * * (.4) For purposes of this subsection (c): (A) Assessed Value shall mean the assessed value of the real estate as most recently returned by the Office of Property Assessment prior to the start of the Tax [year.] year; provided that, for tax years beginning July 1, 2019, and thereafter, Assessed Value shall mean: (i) For use and occupancy from July 1 of the Tax year until December 31 of the Tax year: the assessed value of the real estate applicable to real estate taxes due during such calendar year. (ii) For use and occupancy from January 1 of the Tax year until June 30 of the Tax year: the assessed value of the real estate applicable to real estate taxes due during such calendar year. * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End