civus
BillENACTED

Bill 250202

Amending Section 19-1806 of The Philadelphia Code, entitled “Authorization of Realty Use and Occupancy Tax,” to eliminate certain exemptions, all under certain terms and conditions.

Introduced Mar 13, 2025Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President JohnsonCouncilmember Gilmore Richardson

How members voted

  1. Vote on Jun 12, 2025 · CITY COUNCIL

    Aye (15)

    Councilmember BassCouncilmember DriscollCouncilmember GauthierCouncilmember Gilmore RichardsonCouncilmember HarrityCouncilmember JonesCouncilmember LozadaCouncilmember O'NeillCouncilmember PhillipsCouncilmember SquillaCouncilmember ThomasCouncilmember AhmadCouncilmember LandauCouncilmember YoungCouncil President Johnson

    Nay (1)

    Councilmember Brooks

From the floor

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

  1. “Aye. The ayes are 15. The nays is 1. The majority of all members voted in the affirmative the bill passes. Will the Chief Clerk, please read the title of Bill No. 250202.”

    Council President Johnson · Stated Meeting, June 12, 2025 · Jun 12, 2025 · official transcript, this passage

  2. “The Whole to which were referred the following bills and resolutions: Bill No. 250195, an ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax" by revising certain taxes, under certain terms and conditions. Bill No. 250199, an ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Taxes" to revise tax rates and end certain exclusi…”

    Chief Clerk · Stated Meeting, June 5, 2025 · Jun 5, 2025 · official transcript, this passage

Status timeline

  1. Mar 13, 2025Introduced and Referred · CITY COUNCIL
  2. Mar 25, 2025HEARING NOTICES SENT · Committee of the Whole
  3. Mar 25, 2025RECESSED · Committee of the Whole
  4. Mar 25, 2025HEARING HELD · Committee of the Whole
  5. Mar 26, 2025HEARING HELD · Committee of the Whole
  6. Mar 26, 2025RECESSED · Committee of the Whole
  7. Apr 1, 2025HEARING NOTICES SENT · Committee of the Whole
  8. Apr 1, 2025HEARING HELD · Committee of the Whole
  9. Apr 1, 2025RECESSED · Committee of the Whole
  10. Apr 2, 2025HEARING NOTICES SENT · Committee of the Whole
  11. Apr 2, 2025HEARING HELD · Committee of the Whole
  12. Apr 2, 2025RECESSED · Committee of the Whole
  13. Apr 8, 2025RECESSED · Committee of the Whole
  14. Apr 8, 2025RECESSED · Committee of the Whole
  15. Apr 9, 2025HEARING HELD · Committee of the Whole
  16. Apr 9, 2025RECESSED · Committee of the Whole
  17. Apr 15, 2025HEARING HELD · Committee of the Whole
  18. Apr 15, 2025RECESSED · Committee of the Whole
  19. Apr 16, 2025HEARING NOTICES SENT · Committee of the Whole
  20. Apr 16, 2025HEARING HELD · Committee of the Whole
  21. Apr 16, 2025RECESSED · Committee of the Whole
  22. Apr 23, 2025HEARING NOTICES SENT · Committee of the Whole
  23. Apr 23, 2025HEARING HELD · Committee of the Whole
  24. Apr 23, 2025RECESSED · Committee of the Whole
  25. Apr 29, 2025HEARING NOTICES SENT · Committee of the Whole
  26. Apr 29, 2025HEARING HELD · Committee of the Whole
  27. Apr 29, 2025RECESSED · Committee of the Whole
  28. Apr 30, 2025HEARING NOTICES SENT · Committee of the Whole
  29. Apr 30, 2025HEARING HELD · Committee of the Whole
  30. Apr 30, 2025RECESSED · Committee of the Whole
  31. May 2, 2025HEARING NOTICES SENT · Committee of the Whole
  32. May 2, 2025HEARING HELD · Committee of the Whole
  33. May 2, 2025RECESSED · Committee of the Whole
  34. May 5, 2025HEARING NOTICES SENT · Committee of the Whole
  35. May 5, 2025HEARING HELD · Committee of the Whole
  36. May 5, 2025RECESSED · Committee of the Whole
  37. May 6, 2025HEARING NOTICES SENT · Committee of the Whole
  38. May 6, 2025HEARING HELD · Committee of the Whole
  39. May 6, 2025RECESSED · Committee of the Whole
  40. May 7, 2025HEARING NOTICES SENT · Committee of the Whole
  41. May 7, 2025HEARING HELD · Committee of the Whole
  42. May 7, 2025RECESSED · Committee of the Whole
  43. May 13, 2025HEARING NOTICES SENT · Committee of the Whole
  44. May 13, 2025HEARING HELD · Committee of the Whole
  45. May 13, 2025RECESSED · Committee of the Whole
  46. May 14, 2025HEARING HELD · Committee of the Whole
  47. May 14, 2025RECESSED · Committee of the Whole
  48. Jun 4, 2025HEARING NOTICES SENT · Committee of the Whole
  49. Jun 4, 2025HEARING HELD · Committee of the Whole
  50. Jun 4, 2025RECESSED · Committee of the Whole
  51. Jun 5, 2025HEARING NOTICES SENT · Committee of the Whole
  52. Jun 5, 2025HEARING HELD · Committee of the Whole
  53. Jun 5, 2025REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  54. Jun 5, 2025SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  55. Jun 5, 2025ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  56. Jun 5, 2025READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  57. Jun 12, 2025READ AND PASSED · CITY COUNCIL
  58. Jun 13, 2025SIGNED · 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 eliminate certain exemptions, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows: TITLE 19. FINANCE, TAXES AND COLLECTIONS * * * CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION * * * � 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): * * * (.b) The Exemption Amount shall be as follows: [Tax Year Beginning] Applicable Period Exemption Amount July 1, 2013 $177,000 per property July 1, 2014 $177,000 per property July 1, 2015 [and thereafter] to December 31, 2025 $165,300 per property January 1, 2026 and thereafter $0 per property Where there are multiple taxpayers using or occupying a property, the Exemption Amount shall be allocated equally among all such taxpayers, so that each taxpayer's Exemption Amount shall be the Exemption Amount per property divided by the number of taxpayers using or occupying the property. Every landlord shall provide to the tenants of a property the number of users or occupiers of the property. * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 2