(1) The Board of Education of The School District of Philadelphia is authorized to impose an annual tax for school district purposes on real estate within the City of Philadelphia for the years 1964 through 2018 and thereafter. 375
(2) (a) For each of the following years, the tax imposed by the Board of Education of the School District of Philadelphia shall be at the following respective rates on each one hundred dollars ($100) of assessed value of taxable real property as returned by the Board of Revisions of Taxes as the assessment made in the year immediately preceding the stated year: 376
Year of Tax Tax Rate
1964 to 1965 $0.120
1966 to 1973 $0.425
1974 $0.825
1975 to 1976 $1.125
1977 to 1980 $1.225
1981 to 1983 $1.600
1984 $1.900
1985 to 1988 $2.295
1989 to 1990 $2.445
1991 to 2002 $2.844
2003 through 2007 $3.115
2008 through 2011 $3.284
2012 $3.634
(b) For tax year 2013, the tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of three dollars and sixty-three and four tenths cents ($3.634) on each one hundred dollars ($100) of the assessed value of taxable real property returned by the Office of Property Assessment or Board of Revision of Taxes for tax year 2011 (using the predetermined ratio of .32 then in effect), adjusted for subsequent improvements, demolition and destruction. 377
(3) For tax year 2014 and thereafter: 378
(a.1) For tax years 2014 and 2015, the Tax Rate shall be 0.7382%, or seventy-three and eighty-two hundredths cents ($0.7382) per one hundred dollars ($100).
(a.2) For tax year 2016 through tax year 2024, the Tax Rate shall be 0.7681%, or seventy-six and eighty-one hundredths cents ($0.7681) per one hundred dollars ($100) of Net Taxable Value.
(a.3) For tax year 2025 and thereafter, the Tax Rate shall be 0.7839%, or seventy-eight and thirty-nine hundredths cents ($0.7839), per one hundred dollars ($100) of Net Taxable Value.
(b) The tax imposed by the Board of Education shall be calculated, for all taxable real estate, by multiplying the Tax Rate by the Net Taxable Value of the property. Net Taxable Value shall be calculated by subtracting the amount of Homestead Exclusion, if any, provided for in Section 19-1301.2, from the assessed value of the property returned by the Office of Property Assessment in the year immediately preceding the tax year, but in no event may Net Taxable Value be less than zero.
(4) If the Commonwealth of Pennsylvania fails to provide legislation enabling City Council to enact Bill No. 131, introduced April 26, 1984, providing for the imposition of Business Privilege Taxes for Fiscal Year 1985, or if City Council fails to adopt Bill No. 131 for Fiscal Year 1985, the rate of tax shall be two dollars and four and one- half cents ($2.045) for the year 1985. 379
(5) In the event that a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that City Council lacked the authority to impose this rate effective July 1, 1988 for the year 1989, the rate shall revert to two dollars and twenty-nine and one-half cents ($2.295) on each one hundred dollars ($100) of taxable real property for the year 1989. 380
Notes
| 374 | Amended, Bill No. 030013 (approved June 5, 2003). Section 2 of Bill No. 030013 provides: "The deletion from and addition to portions of Section 19-1801 of The Philadelphia Code effected by this Ordinance is not intended to change any rates of taxation or any other matter with respect to any tax year, but is intended only to restate those rates in a more easily readable form." |
| 375 | Amended, 1964 Ordinances, p. 1223; amended, 1965 Ordinances, p. 1623; amended, 1966 Ordinances, p. 576; amended, 1967 Ordinances, p. 647; amended, 1968 Ordinances, p. 1558; amended, 1969 Ordinances, pp. 356 and 1079; amended, 1970 Ordinances, p. 742; amended, 1971 Ordinances, p. 798; amended, 1972 Ordinances, p. 405; amended, 1973 Ordinances, p. 509; amended, 1974 Ordinances, p. 550; amended, 1975 Ordinances, p. 477; amended, 1976 Ordinances, p. 546; amended, 1977 Ordinances, p. 587; amended, 1978 Ordinances, p. 803; amended, 1979 Ordinances, p. 917; amended, 1980 Ordinances, p. 491; amended, 1981 Ordinances, p. 873; amended, 1983 Ordinances, p. 1295; amended, 1983 Ordinances, p. 1077; amended, 1984 Ordinances, p. 621; amended, Bill No. 538 (approved June 5, 1985); amended, 1989 Ordinances, p. 764 (Bill No. 436). Section 2 of Bill No. 436 includes certain effective date provisions in the event of litigation. Amended, 1990 Ordinances, p. 622; amended, 1991 Ordinances, p. 431; amended, 1992 Ordinances, p. 545; amended, 1993 Ordinances, p. 628; amended, 1994 Ordinances, p. 800; amended, Bill No. 1050 (approved June 2, 1995), 1995 Ordinances, p. 606; amended, Bill No. 47 (approved June 19, 1996), 1996 Ordinances, p. 451; amended, Bill No. 970131 (approved April 3, 1997); amended, Bill No. 990026 (approved May 10, 1999); amended, Bill No. 000007 (approved April 11, 2000); amended, Bill No. 010011 (approved April 4, 2001); amended, Bill No. 030013 (approved June 5, 2003); amended, Bill No. 040259 (approved June 10, 2004); amended, Bill No. 050004 (approved May 19, 2005); amended, Bill No. 060004 (approved June 1, 2006); amended, Bill No. 070118 (approved June 13, 2007); amended, Bill No. 080158 (approved May 22, 2008); amended, Bill No. 090216 (approved May 27, 2009); amended, Bill No. 100120 (approved June 1, 2010); amended, Bill No. 110477 (approved June 24, 2011); amended, Bill No. 120175-AA (approved June 30, 2012); amended, Bill No. 130181 (approved June 25, 2013); amended, Bill No. 140148 (approved June 19, 2014); amended, Bill No. 150165 (approved June 18, 2015); amended, Bill No. 160174 (approved June 16, 2016); amended, Bill No. 170199 (approved June 14, 2017). |
| 376 | Amended, Bill No. 070015-A (approved June 13, 2007). Section 3 of Bill No. 070015-A provides: "Effective Date. This ordinance shall take effect upon the filing by the School Reform Commission, no later than June 30, 2007, of a written explanation of how the additional School District funding that will result from this ordinance will be used, including the impact of such additional funding on each of the following: (a) early childhood education; (b) class size; (c) after school programs; (d) drop out prevention; and (e) school safety. Such written explanation shall be filed with the Chief Clerk of Council, with copies to the President and to all members of Council, and the Chief Clerk of Council shall publish notice of such filing in a newspaper of general circulation in the City. If no such written explanation is filed with the Chief Clerk of Council by June 30, 2007, then this ordinance shall be of no effect." The required explanation was filed with the Chief Clerk by the School Reform Commission on June 19, 2007. Amended, Bill No. 110477 (approved June 24, 2011); amended, Bill No. 120175-AA (approved June 30, 2012). |
| 377 | Added, Bill No. 120175-AA (approved June 30, 2012). |
| 378 | |
| 379 | Bill No. 120175-AA (approved June 30, 2012) failed to renumber subsection; renumbered by Code editor. |
| 380 | Bill No. 120175-AA (approved June 30, 2012) failed to renumber subsection; renumbered by Code editor. |
(1) Except where otherwise provided by law, the taxes imposed by the Board of Public Education of the School District of Philadelphia shall be levied, assessed and collected in accordance with all provisions, restrictions, rights of notice, appeals, interest, penalties and such other matters as are applicable to City taxes.
Notes
| 382 | Amended, 1980 Ordinances, p. 12. |
(1) The Board of Education of the School District of Philadelphia is authorized to impose a tax on annual receipts from business within the City as provided in the Act of May 23, 1949 (P.L. 1669), as amended to Act No. 246, approved November 16, 1967 (P.L. 504), for the calendar year 1970.
Notes
| 383 | Added, 1969 Ordinances, p. 1132. |
(1) The following words shall be construed in this Section to have the following meanings, except where the context clearly indicates otherwise:
(a) Board means the Board of Education of the School District of Philadelphia.
(b) Collector means the Commissioner of School Revenue of the School District of Philadelphia.
(c) Net Income shall be determined after provision of all allocable and reasonable costs and expenses paid in the production of income, but no provision shall be made in this determination for any taxes. Net Income shall not be treated as "received or credited" from an S corporation (as defined in 26 U.S.C. § 1361) for purposes of subsection 19-1804(2)(a) until actually distributed. 385
(d) Person means any individual other than a corporation who is beneficially entitled to income.
(e) Tax Year means the 12-month period from January 1 to December 31, 1969 for the purposes of the tax imposed for Fiscal Year 1970.
(a) Except as excluded in subsection (3), the Board is authorized to impose a tax for the following Fiscal Years for general school purposes, on every person who is a resident of the School District of Philadelphia on the net income from the ownership, lease, sale or other disposition of real property and tangible and intangible personal property, received or credited to said person during the corresponding Tax Year as set forth in the table below, including the net income paid to any beneficiary of a trust or estate and the income of any trust or estate and of which such person is the substantial owner, at the following rates, provided that, in the event the rate of any tax imposed hereunder is determined to exceed any limitation imposed by statute, it is the intent of this Ordinance to impose such tax at the maximum permissible rate:
For Fiscal Year(s) | On Net Income Received or Credited During Tax Year(s) | Rate |
For Fiscal Year(s) | On Net Income Received or Credited During Tax Year(s) | Rate |
1970 through 1976 inclusive | 1969 through 1975 inclusive | 2.0000% |
1977 through 1983 inclusive | 1976 through 1982 inclusive | 4.3125% |
1984 through 1996 inclusive | 1983 through 1995 inclusive | 4.9600% |
1997 | 1996 | 4.8400% |
1998 | 1997 | 4.7900% |
1999 | 1998 | 4.7150% |
2000 | 1999 | 4.6135% |
2001 | 2000 | 4.5635% |
2002 | 2001 | 4.5385% |
2003 | 2002 | 4.5000% |
2004 | 2003 | 4.4625% |
2005 | 2004 | 4.4625% |
2006 | 2005 | 4.3310% |
2007 and thereafter | The Tax Year Prior to the Fiscal Year | The rate at which taxes are imposed on residents under subsection 19-1502(1)(a) ("Tax on Salaries, Wages, Commissions and Other Compensation") plus the rate at which taxes are imposed under Section 19-2803 ("Imposition of Pennsylvania Inter- governmental Cooperation Authority Tax on Wages and Net Profits") in effect on July 1 of the Tax Year Prior to the Fiscal Year 388 |
(b) A person who was or is a resident of the School District of Philadelphia for a period less than a full tax year shall be liable for the tax on net income received or credited to him during such period.
(3) Exclusions. There shall be excluded from the tax imposed by this Section the following income:
(a) All interest on public loans issued by this Commonwealth or the United States, and public loans and obligations of any county, city, borough, town, township, school district, and incorporated district of this Commonwealth, and bonds and obligations of bodies corporate and public of this Commonwealth known as municipal authorities.
(b) Interest and dividends received or credited on savings deposits and savings certificates issued by any private bank, building and loan association, savings and loan association, credit union, savings bank, bank and trust company, or trust company. For purposes of this subsection (3)(b), a savings certificate means an instrument designated as a savings certificate or a savings bond and which either according to the rules of the issuer in effect at the time the instrument is issued or when this act is approved, whichever is later, can only be originally issued to an individual or a non-profit organization, or is non-negotiable.
(c) Gains realized upon the sale, exchange or other disposition of tangible or intangible personal property or of real estate; provided, that the property which produced such gains has been owned by the resident for a period of more than six months prior to the date of sale, exchange or other disposition.
(d) Income from carrying on or exercising for profit of any trade, business, profession or enterprise which is subject to the Net Profits Tax or Wage Tax (Philadelphia Code Chapter 19-1500 et seq.).
(e) Old age, retirement and pension payments.
(f) Sick pay and disability benefits.
(g) Benefits arising under the Workmen's Compensation Act and Unemployment Compensation Act.
(h) Active military service pay.
(i) Bonuses paid by any governmental unit for active military service.
(j) Death benefits.
(k) Proceeds from insurance policies.
(l) Gifts and bequests.
(m) Compensatory damages arising from any claim or cause of action.
(4) Returns and Payment of Tax.
(a) The tax as imposed by this Section and levied by the Board shall be due and payable by April 15 of the fiscal year for which the tax is imposed. 389
Notes
| 384 | Added, 1969 Ordinances, p. 1082; amended, 1980 Ordinances, p. 12. |
| 385 | |
| 386 | Added, 1970 Ordinances, p. 740. |
| 387 | |
| 388 | Amended, Bill No. 080526 (approved June 27, 2008). |
| 389 | Amended, 1970 Ordinances, p. 740; amended, 1975 Ordinances, p. 1571. |
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