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 by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“… of the Philadelphia Code, entitled "Real Estate Taxes," regarding terms of payment agreements; and Bill No. 180139, entitled an Ordinance 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, all under certain terms and conditions.”
Chief Clerk · Stated Meeting, April 5, 2018 · Apr 5, 2018 · official transcript, this passage
“…of The Philadelphia Code, entitled 'Real Estate Taxes,' regarding terms of payment agreements"; and Bill No. 180139, entitled "An ordinance 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," respectfully reports it has considered the same and returns the attached …”
Chief Clerk · Stated Meeting, March 22, 2018 · Mar 22, 2018 · official transcript, this passage
Status timeline
- Feb 22, 2018Introduced and Referred · CITY COUNCIL
Recorded result: Pass
A motion was made by Councilmember Domb that this matter be Introduced and Referred to the Committee on Finance. The motion carried unanimously.
- Mar 19, 2018HEARING NOTICES SENT · Committee on Finance
- Mar 19, 2018HEARING HELD · Committee on Finance
- Mar 19, 2018REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Mar 22, 2018ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Mar 22, 2018SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
Recorded result: Pass
A motion was made by Councilmember Blackwell that this matter be SUSPEND THE RULES OF THE COUNCIL. The motion carried unanimously.
- Mar 22, 2018READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Apr 5, 2018READ 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:
- 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