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

How members voted

From the floor

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

  1. “…ll 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. “…ent reduction in the tax rate for the City real estate tax; all under certain terms and conditions. Bill No. 250202, an ordinance 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. Bill No. 250210, an ordinance amending Section 10-1001 of The Philadelphia Code, entitled "Fees of Commissio…”

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

Status timeline

  1. Mar 13, 2025
    Introduced and Referred · CITY COUNCIL

    This Bill was Introduced and Referred.to the Committee of the Whole

  2. Mar 25, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  3. Mar 25, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  4. Mar 25, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  5. Mar 26, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  6. Mar 26, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  7. Apr 1, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  8. Apr 1, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  9. Apr 1, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  10. Apr 2, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  11. Apr 2, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  12. Apr 2, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  13. Apr 8, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  14. Apr 8, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  15. Apr 9, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  16. Apr 9, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  17. Apr 15, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  18. Apr 15, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  19. Apr 16, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  20. Apr 16, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  21. Apr 16, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  22. Apr 23, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  23. Apr 23, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  24. Apr 23, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  25. Apr 29, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  26. Apr 29, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  27. Apr 29, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  28. Apr 30, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  29. Apr 30, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  30. Apr 30, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  31. May 2, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  32. May 2, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  33. May 2, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  34. May 5, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  35. May 5, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  36. May 5, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  37. May 6, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  38. May 6, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  39. May 6, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  40. May 7, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  41. May 7, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  42. May 7, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  43. May 13, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  44. May 13, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  45. May 13, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  46. May 14, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  47. May 14, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  48. Jun 4, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  49. Jun 4, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  50. Jun 4, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  51. Jun 5, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  52. Jun 5, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  53. Jun 5, 2025
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole

    This Bill was REPORTED FAVORABLY, RULE SUSPENSION REQUESTED.

  54. Jun 5, 2025
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    This Bill was SUSPEND THE RULES OF THE COUNCIL.

  55. Jun 5, 2025
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL

    This Bill was ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR.

  56. Jun 5, 2025
    READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL

    This Bill was READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR.

  57. Jun 12, 2025
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

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

  58. Jun 13, 2025
    SIGNED · MAYOR

    This Bill was SIGNED.

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