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PHILADELPHIA HOME RULE CHARTER
THE PHILADELPHIA CODE
TITLE 1. GENERAL PROVISIONS
TITLE 2. CITY-COUNTY CONSOLIDATION
TITLE 3. AIR MANAGEMENT CODE
TITLE 4. THE PHILADELPHIA BUILDING CONSTRUCTION AND OCCUPANCY CODE
TITLE 4.1. ELECTRICAL CODE
TITLE 4.2. PROPERTY MAINTENANCE CODE
TITLE 5. FIRE PREVENTION CODE
TITLE 6. HEALTH CODE
TITLE 7. HOUSING CODE
TITLE 8. PLUMBING CODE
TITLE 9. REGULATION OF BUSINESSES, TRADES AND PROFESSIONS
TITLE 10. REGULATION OF INDIVIDUAL CONDUCT AND ACTIVITY
TITLE 11. STREETS
TITLE 12. TRAFFIC CODE
TITLE 13. WATER AND SEWER
TITLE 14. ZONING AND PLANNING
TITLE 15. PARKS AND RECREATION
TITLE 16. PUBLIC PROPERTY
TITLE 17. CONTRACTS AND PROCUREMENT
TITLE 18. COMMERCE AND AVIATION
TITLE 19. FINANCE, TAXES AND COLLECTIONS
CHAPTER 19-100. GENERAL PROVISIONS (RESERVED)
CHAPTER 19-200. CITY FUNDS - DEPOSITS, INVESTMENTS, DISBURSEMENTS
CHAPTER 19-300. BOND ISSUES
CHAPTER 19-400. SINKING FUNDS
CHAPTER 19-500. TAXES AND RENTS - GENERAL
CHAPTER 19-600. AMUSEMENT TAX
CHAPTER 19-700. AUCTIONEER TAX
CHAPTER 19-800. BOWLING ALLEY TAX
CHAPTER 19-900. MECHANICAL AMUSEMENT DEVICES
CHAPTER 19-1000. MERCANTILE LICENSE TAX
CHAPTER 19-1100. PERSONAL PROPERTY TAXES
CHAPTER 19-1200. PARKING TAX
CHAPTER 19-1300. REAL ESTATE TAXES
CHAPTER 19-1400. REALTY TRANSFER TAX
CHAPTER 19-1500. WAGE AND NET PROFITS TAX
CHAPTER 19-1600. WATER AND SEWER RENTS
CHAPTER 19-1700. REVIEW, REFUNDS AND COMPROMISES
CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION
CHAPTER 19-1900. PAYMENT FOR CITY SERVICES BY SENIOR CITIZENS
CHAPTER 19-2000. DISCOUNTED RATES FOR NATURAL GAS DISTRIBUTION AND SUPPLY SERVICES FOR SENIOR CITIZENS
CHAPTER 19-2100. PETROLEUM PROCESSING TAX
CHAPTER 19-2200. GASOLINE DISTRIBUTOR'S TAX
CHAPTER 19-2300. CONDOMINIUM CONVERSION PRIVILEGE TAX
CHAPTER 19-2400. HOTEL ROOM RENTAL TAX
CHAPTER 19-2500. REAL ESTATE NON-UTILIZATION TAX
CHAPTER 19-2600. BUSINESS INCOME AND RECEIPTS TAXES
CHAPTER 19-2700. SALES AND USE TAX AND HOTEL OCCUPANCY TAX
CHAPTER 19-2800. PENNSYLVANIA INTERGOVERNMENTAL COOPERATION AUTHORITY TAX ON WAGES AND NET PROFITS
CHAPTER 19-2900. SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS
CHAPTER 19-3000. ANNUAL REPORTS RELATING TO FEES
CHAPTER 19-3100. ATTORNEY AND OTHER COLLECTION FEES IN COLLECTION MATTERS; RETENTION OF PRIVATE ATTORNEYS AND OTHER COLLECTORS
CHAPTER 19-3200. KEYSTONE OPPORTUNITY ZONE, ECONOMIC DEVELOPMENT DISTRICT, AND STRATEGIC DEVELOPMENT AREA
CHAPTER 19-3300. VEHICLE RENTAL TAX
CHAPTER 19-3400. EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS
CHAPTER 19-3500. HOSPITAL ASSESSMENTS
CHAPTER 19-3600. FALSE CLAIMS
CHAPTER 19-3700. TOBACCO AND TOBACCO-RELATED PRODUCTS TAX
CHAPTER 19-3800. NEW BUSINESSES
CHAPTER 19-3900. TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES
CHAPTER 19-4000. INCOME INEQUALITY INITIATIVE - TAX LIABILITY REDUCTION ELIGIBILITY NOTIFICATION
CHAPTER 19-4100. SUGAR-SWEETENED BEVERAGE TAX
CHAPTER 19-4200. NEW SUSTAINABLE BUSINESSES
CHAPTER 19-4300. MONTHLY RECONCILIATION REPORTING
CHAPTER 19-4400. DEVELOPMENT IMPACT TAX
CHAPTER 19-4500. ANNUAL REPORTING RELATING TO UNCLAIMED PROPERTY
CHAPTER 19-4600. LOW-INCOME TAX PROVISIONS
TITLE 20. OFFICERS AND EMPLOYEES
TITLE 21. MISCELLANEOUS
TITLE 22. PUBLIC EMPLOYEES RETIREMENT CODE
CHAPTER 19-1600. WATER AND SEWER RENTS 338

 

Notes

338
   Source: 1871 Ordinances, p. 237, as amended; 1951 Ordinances, p. 219.
§ 19-1601. Discontinuance of Water and Sewer Service Charges. 339
   (1)   (a)   A customer may cause the Department to discontinue water and sewer service charges on his property, other than charges relating to storm water management and disposal, when he:
         (.1)   secures a permit to discontinue water service from the Department of Licenses and Inspections;
         (.2)   secures such permit as may be required for any breaking and paving of the street or highway; and
         (.3)   pays a fee of one hundred dollars ($100), thirty dollars ($30) to be allocated for the use of the Water Department and seventy dollars ($70) to be allocated to the general fund.
      (b)   When the owner of a destroyed or demolished building obtains a permit to discontinue water service, the Department may waive unpaid water and sewer service charges, other than charges relating to storm water management and disposal, incurred as of the date of such destruction or demolition.
   (2)   (a)   The Department may discontinue water and sewer service charges on certain properties, other than charges relating to storm water management and disposal, under these terms and conditions:
         (.1)   The property is vacant and water service has been shut off pursuant to the City's shut-off program; or
         (.2)   The property has been destroyed by fire. If the property has been so destroyed, the Department may waive unpaid water and sewer service charges, other than charges relating to storm water management and disposal, incurred as of the date of such destruction or consequential demolition.
      (b)   The Department shall regularly review the properties on which charges have been discontinued by physical inspection or otherwise to determine that their status remains unchanged and if it is found on review that water is being used in the property:
         (.1)   The Department shall return the property to active billing;
         (.2)   The customer shall be charged fees for the turn-on of water and for the remetering of the property if a new meter is required; and
         (.3)   All outstanding or previously waived delinquent charges for water and sewer service shall remain or be reinstated against the property.

 

Notes

339
   Repealed and new Section added, 1979 Ordinances, p. 455; amended, Bill No. 110446 (approved July 5, 2011).
§ 19-1602. Acquisition of Property by the City. 340
   (1)   When any vacant or unoccupied premises are acquired by the City, charges for water and sewer, including charges relating to storm water management and disposal, shall terminate on the date that such premises are acquired.

 

Notes

340
   Source: New, to codify existing practice; amended, Bill No. 110446 (approved July 5, 2011).
§ 19-1603. Community Gardens. 341
   (1)   For purposes of this Section, "Community Garden" shall mean any parcel of land used for growing crops, whether food or non-food, for personal consumption, donation, or sale, provided that the following criteria are met:
      (a)   The parcel's principal use is devoted to regularly-planted crop bed and such other related uses as are reasonable and necessary to growing such crops and maintaining the garden (for example, but not by way of limitation, common areas for hand tool storage sheds or compost bins);
      (b)   At least eighty percent (80%) of the gross area of the parcel is effectively pervious;
      (c)   A community or non-profit organization, or a group of individuals ascertainable to the Water Department and associated for purposes of operating the garden for public benefit, operates the parcel and possesses written evidence of the right to use the parcel as a Community Garden; such evidence may include a deed in the name of the organization, a lease, license or other agreement, or such other written authorization as may be reasonably satisfactory to the Water Department;
      (d)   Gardening activities are conducted primarily by members of the organization or group of individuals defined in subsection 19-1603(1)(c); and
      (e)   The parcel is appropriately maintained so as not to cause blight or nuisance.
   (2)   Upon the Water Department's approval of an application as set forth in this subsection (2), a parcel shall be classified as a "Community Garden" and shall be eligible to receive discounted storm water rates and charges from the Philadelphia Water, Sewer and Storm Water Rate Board (the "Board"), pursuant to subsection 13-101(4) of this Code. The following shall apply:
      (a)   Applications for Community Garden status and special rates shall be submitted in such form and within such times as the Water Department shall specify.
      (b)   At minimum, applications shall provide such information as is necessary, and that the Water Department may require, to establish that all criteria of subsection 19-1603(1) are met.
      (c)   Applications shall be signed by or on behalf of the organization or group of individuals operating the Community Garden under subsection 19-1603(1)(c).
      (d)   The Water Department may cause any parcel to be inspected upon receipt of an application for Community Garden status for such parcel under this Section. Such parcel shall be subject to inspection by the City at any time in order to ascertain whether it meets the criteria set forth in subsection 19-1603(1).
      (e)   Compliance with this Section and all regulations issued pursuant thereto shall be a continuing condition of eligibility for Community Garden status under this Section.
   (3)   Pursuant to subsection 13-101(4) of this Code, the Board shall establish a special discounted storm water charge for approved Community Gardens, in an amount up to and including a one hundred percent (100%) discount.
   (4)   Community Garden status and eligibility for rate discounts provided under this Section shall expire after such period, and may be renewed pursuant to such procedure, as the Water Department shall specify. No exemption from water or sanitary sewer charges is authorized under this Section.
   (5)   The Water Department is authorized to promulgate such regulations as are necessary to effectuate this Section.

 

Notes

341
   Source: 1916 Ordinances, p. 499; amended, 1972 Ordinances, p. 462; deleted, Bill No. 110446 (approved July 5, 2011); added, Bill No. 160523 (approved June 28, 2016), effective January 1, 2017. Section 2 of Bill No. 160523 provides: "This Ordinance shall be effective January 1, 2017. The discounted charge allowed by Section 1 of this Ordinance shall be without prejudice to any prior arrangement for relief of storm water management and disposal fees between the Water Department and a Community Garden or similar entity, provided that (1) such relief was granted on or after July 1, 2010; and (2) no such relief may be presumed to continue beyond the effective date of this Ordinance except pursuant to the terms of Section 1 or when extended in writing by the Water Department."
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