§ 19-3203. Authorization of Exemption, Abatement or Credits from Certain Taxes. 623

   (1)   The provisions set forth in subsections (.1) through (.6) below, shall apply as follows: 624

      (a)   effective as of January 1, 1999, and continuing through and including December 31, 2010, with respect to real property or business activity, as applicable, attributable to the Keystone Opportunity Zone;

      (b)   effective as of January 1, 2001, and continuing through and including December 31, 2013, with respect to real property or business activity, as applicable, attributable to the Keystone Opportunity Expansion Zone;

      (c)   with respect to real property or business activity, as applicable, attributable to each separate Philadelphia Keystone Opportunity Improvement Subzone, effective upon designation by DCED of such subzone (anticipated on or about October 1, 2003) and continuing for a period of fifteen (15) years from the date of such designation;

      (d)   with respect to real property or business activity, as applicable, attributable to the Philadelphia Economic Development District, effective upon designation by DCED of such District (anticipated some time in the summer of 2005) and continuing through and including December 31, 2018;

      (e)   with respect to real property or business activity, as applicable, attributable to the Philadelphia Strategic Development Area effective as of January 1, 2008 and continuing through and including December 31, 2022;

      (f)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Improvement Subzones, more particularly identified in subsection (2) of this Section, effective, for each such parcel, upon the later of (i) the expiration of the period set forth in subsection (c) above, and (ii) the date on which such parcel is occupied by a qualified business (or, with respect to the exemption from real estate taxes set forth at subsection (.1) below, the date on which such parcel becomes developed), and continuing through and including a date seven (7) years after the expiration of the period set forth in subsection (c) above; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on the expiration of the period set forth in subsection (c) above;

      (f.1)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Improvement Subzones, more particularly identified in subsection (2.1) of this Section, effective, for each such parcel, upon the later of (i) the expiration of the period set forth in subsection (c) above, and (ii) the date on which such parcel is occupied by a qualified business (or, with respect to the exemption from real estate taxes set forth at subsection (.1) below, the date on which such parcel becomes developed), and continuing through and including the date ten years following the date of approval of an extension by DCED pursuant to the Act of February 14, 2012, P.L. 183, No. 16; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on the expiration of the period set forth in subsection (c) above; 625

      (f.2)   effective upon the date of approval by DCED pursuant to the Act of February 14, 2012, P.L. 183, No. 16, and continuing through and including the date ten years after such approval, with respect to real property or business activity, as applicable, attributable to those parcels, situate in certain Keystone Opportunity Improvement Subzones, added thereto by the enactment of subsections (3)(b)(.3), and (3)(c)(.2) through (.6) of Section 19-3201; 626

      (f.3)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Improvement Subzones, more particularly identified in subsection (2.2) of this Section, effective, for each such parcel, upon the later of (i) the date on which such parcel is occupied by a qualified business; and (ii) the date of approval by DCED of this extension pursuant to the Act of February 14, 2012, P.L. 183, No. 16; and continuing through and including the date ten years following the date of occupancy or the date of approval; 627

      (g)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Expansion Subzones, more particularly identified in subsection (3) of this Section, effective upon the later of (i) January 1, 2014, and (ii) the date on which such parcel is occupied by a qualified business (or, with respect to the exemption from real estate taxes set forth at subsection (.1) below, the date on which such parcel becomes developed), and continuing through and including December 31, 2020; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on January 1, 2014; 628

      (g.1)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Expansion Subzones, more particularly identified in subsection (3.1) of this Section, effective upon the later of (i) January 1, 2014, and (ii) the date on which such parcel is occupied by a qualified business (or, with respect to the exemption from real estate taxes set forth at subsection (.1) below, the date on which such parcel becomes developed), and continuing through and including the date ten years following the date of approval of an extension by DCED pursuant to the Act of February 14, 2012, P.L. 183, No. 16; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on January 1, 2014; 629

      (g.2)   effective upon the date of approval by DCED pursuant to the Act of February 14, 2012, P.L. 183, No. 16, and continuing through and including the date ten years after such approval, with respect to real property or business activity, as applicable, attributable to those parcels in the Keystone Opportunity Expansion Zone added thereto by the enactment of subsections (2)(c)(.1), (2)(f)(.7), (2)(g)(.3) and (.4), and (2)(h)(.1) to (.3) of Section 19-3201; 630

      (g.3)   effective January 1, 2014, and continuing through and including December 31, 2023, with respect to real property or business activity, as applicable, attributable to those parcels in the Keystone Opportunity Expansion Zone added thereto by the enactment of subsections (2)(i), (2)(j) and (2)(k) of Section 19-3201; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on the date of approval by DCED pursuant to the Act of February 14, 2012, P.L. 183, No. 16; 631

      (g.4)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Expansion Subzones, more particularly identified in subsection (3.2) of this Section, effective on the later of (i) January 1, 2014; or (ii) the date on which such parcel is occupied by a qualified business; and continuing through and including December 31, 2023; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on January 1, 2014. 632

      (h)   with respect to real property or business activity, as applicable, attributable to certain parcels in the Keystone Opportunity Zone (as designated by subsection 19-3201(1)), more particularly identified in subsection (4) of this Section, effective upon the later of (i) January 1, 2011, and (ii) the date on which such parcel is occupied by a qualified business (or, with respect to the exemption from real estate taxes set forth at subsection (.1) below, the date on which such parcel becomes developed), and continuing through and including December 31, 2017; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on January 1, 2011; 633

      (h.1)   effective upon the date of approval by DCED pursuant to the Act of February 14, 2012, P.L. 183, No. 16, and continuing through and including the date ten years after such approval, with respect to real property or business activity, as applicable, attributable to those parcels in the Keystone Opportunity Zone added thereto by the enactment of subsections (1)(k)(.1) and (.2) of Section 19-3201; 634

      (i)   effective January 1, 2017, and continuing through and including December 31, 2026, with respect to real property or business activity, as applicable, attributable to those parcels in the Additional Keystone Opportunity Expansion Zone established by the enactment of subsection (6) of Section 19-3201; 635

      (j)   with respect to real property or business activity, as applicable, attributable to certain parcels in certain Keystone Opportunity Zones, Keystone Opportunity Expansion Subzones, and Keystone Opportunity Improvement Zones, more particularly identified in subsection (5) of this Section, effective on the earlier of (i) the date on which such parcel is occupied by a qualified business; and (ii) the date on which any existing benefits under this Section expire with respect to such parcel; or on such other date as DCED shall establish; and continuing for a period of ten years from commencement; provided that the exemption from sales and use tax set forth at subsection (.5) below shall be effective on such date as DCED shall establish. 636

      (k)   effective January 1, 2018, or such later date as authorized by the General Assembly, and continuing through and including December 31, 2028, or such other date as authorized by the General Assembly, not to exceed ten years from commencement, with respect to real property or business activity, as applicable, attributable to those parcels in the Additional Keystone Opportunity Zone established by the enactment of subsection (7) of Section 19-3201; 637

      (l)   effective January 1, 2019, and continuing through and including December 31, 2028, with respect to real property or business activity, as applicable, attributable to those parcels in the 2018 Keystone Opportunity Expansion Zone established by the enactment of subsection (8) of Section 19-3201: 638

         (.1)   Subject to the conditions set forth in Section 19-3205 and elsewhere in this Chapter, all real estate taxes imposed under Chapter 19-1300 or authorized under Section 19-1801, on real property located in the Zone, are abated; provided that, with respect to real property located in the Economic Development District, real estate taxes authorized under Section 19-1801 shall not be abated.

         (.2)   Subject to the conditions set forth in Section 19-3206 and elsewhere in this Chapter, a person or business subject to realty use and occupancy tax authorized under Section 19-1806 with respect to real property located in the Zone other than real property located in the Economic Development District may claim a one hundred percent (100%) exemption from such tax.

         (.3)   Subject to the conditions set forth in Section 19-3207 and elsewhere in this Chapter, a qualified business may claim a credit against the Business Income and Receipts Tax imposed under Chapter 19-2600 to the extent of the tax liability attributable to business activity conducted directly by the taxpayer within the Zone. 639

         (.4)   Subject to the conditions set forth in Section 19-3208 and elsewhere in this Chapter, a taxpayer, whether or not a resident, may claim a credit against the Net Profits Tax imposed under Chapters 19-1500 and 19-2800, to the extent of the tax liability attributable to net profits from the operation of a qualified business within the Zone other than within the Economic Development District.

         (.5)   Subject to the conditions set forth in Section 19-3209 and elsewhere in this Chapter, a qualified business shall be exempt from sales or use tax imposed under subsection 19-2701(1) or 19-2701(2) on the purchase price of sales at retail of services or tangible personal property, except motor vehicles, for the exclusive use, consumption and utilization of the tangible personal property or service, by the qualified business at its facility located within the Zone.

         (.6)   Subject to the conditions set forth in Section 19-3210 and elsewhere in this Chapter, compensation earned by a resident of the Zone, other than a resident of the Economic Development District, is exempt from Wage Tax imposed under Chapters 19-1500 and 19-2800,.

   (2)   The benefits provided for in subsection (1)(f) shall apply to:

      (a)   the following parcel in the West Philadelphia Keystone Opportunity Improvement Subzone (as designated in subsection 19-3201(3)(c)): 2930 Chestnut Street (78-3-094600); provided that the Director of Commerce may substitute a different parcel for which he is able to make the certification required by Section 2 of the Ordinance enacting this subsection, should he be unable to make such certification for the above-identified parcel; provided further that, the benefits shall apply to other unoccupied properties in said Subzone if the City Solicitor and Director of Commerce jointly certify to the Chief Clerk and the Revenue Commissioner that applicable State law requires the inclusion of such properties. 640

      (b)   the following parcels in the Naval Business Center Keystone Opportunity Improvement Subzone (as designated in subsection 19-3201(3)(b)): 641

         (.1)   4775 League Island Blvd. (BRT No. 78-8-012900).

         (.2)   Certain unoccupied parcels identified in Attachment A-1 to the Ordinance enacting this subsection.

         (.3)   The properties in the Navy Yard identified in Attachment B-1 to the Ordinance enacting this subsection (.3). 642

         (.4)   The property known colloquially as Building 25, also known as 1491 Flagship Drive, identified in Attachment B-2 to the Ordinance enacting this subsection (.4). 643

   (2.1)   The benefits provided for in subsection (1)(f.1) shall apply to: 644

      (a)   the following parcels in the West Philadelphia Keystone Opportunity Improvement Subzone (as designated in subsection 19-3201(3)(c)):

         (.1)   3400-34 Market Street (Parking lot only) (OPA No. 88-3-076500);

         (.2)   3601 Market Street (Parking lot only) (OPA No. No. 88-3-072600, previously OPA No. 88-3-073100);

         (.3)   3737 Market Street (OPA No. 88-3-073400);

         (.4)   3800-14 Market Street (OPA No. 88-2-355100);

         (.5)   3816-40 Market Street (OPA No. 88-5-045600);

         (.6)   3001 Chestnut Street (OPA No. 77-4-515000).

      (b)   the following parcel in the Naval Business Center Keystone Opportunity Improvement Subzone (as designated in subsection 19-3201(3)(b)(.1)): Navy Yard Area 4, as described in Attachment A to the Ordinance enacting this subsection (b).

   (2.2)   The benefits provided for in subsection (1)(f.3) shall apply to: 645

      (a)   The following parcels in the Navy Yard Improvement Zone:

         (.1)   OPA No. 78-8-008400

      (b)   The following parcels in the West Philadelphia Subzone:

         (.1)   3020 Market Street (OPA No. 77-4-524500) (Parking area only, as more fully defined in Attachment 9 to the ordinance enacting this subsection (b)(.1)).

   (3)   The benefits provided for in subsection (1)(g) shall apply to: 646

      (a)   the following parcels in the Central Delaware River Keystone Opportunity Expansion Subzone (as designated in subsection 19-3201(2)(c)):

         (.1)   601-61 N. Delaware Avenue (BRT No. 78-1-051750).

      (b)   the following parcels in the Lower Schuylkill River Keystone Opportunity Expansion Subzone (as designated in subsection 19-3201(2)(h)):

   Street Address   BRT Number

(.1)   5700r Eastwick Avenue   78-3-125000

(.2)   5800 Eastwick Avenue   78-3-125200

(.3)   5900 Eastwick Avenue   78-3-125400

(.4)   5946 Eastwick Avenue   78-3-125600

(.5)   6000 Eastwick Avenue   78-3-125800

(.6)   6050 Eastwick Avenue   78-3-126200

(.7)   1627-29 S. 49th Street   88-4-100001

(.8)   1633 S. 49th Street   88-4-100000

(.9)   1700 S. 49th Street   88-4-217200

      (c)   the following parcels in the Northeast Philadelphia Airport Keystone Opportunity Expansion Subzone (as designated in subsection 19-3201(2)(a)):

         (.1)   9450 Ashton Road (BRT No. 88-4-224525)

         (.2)   Certain unoccupied parcels, known colloquially as the Kravitz Site, identified in Attachment A-2 to the Ordinance enacting this subsection.

         (.3)   Certain unoccupied parcels, known colloquially as the Red Lion North Industrial District, identified in Attachment A-7 to the Ordinance enacting this subsection.

      (d)   the following parcels in the Upper Schuylkill River Keystone Opportunity Expansion Subzone (as designated in subsection 19-3201(2)(g)):

   Street Address   BRT Number

(.1)   3101-27 W. Glenwood Avenue   88-4-699300

(.2)   1206-36 N. 31st Street    88-4-101205

(.3)   1238 N. 31st Street   29-2-311510

(.4)   1240-42 N. 31st Street   29-2-311610

(.5)   1244-68 N. 31st Street   88-4-101220

(.6)   3126-30 W. Thompson Street   88-4-698900

(.7)   3132-50 W. Thompson Street   88-4-699000

(.8)   3033-65 W. Glenwood Avenue   32-4-201650

(.9)   3123-45 Jefferson Street   88-4-219205

(.10)   1500-36 N. 31st Street   88-4-101300

   (3.1)   The benefits provided for in subsection (1)(g.1) shall apply to: 647

      (a)   the following parcels in the Northeast Philadelphia Airport Subzone (as designated by subsection 19-3201(2)(a)):

         (.1)   Parcel 2a, Parcel 8, and Parcel 10;

         (.2)   9470 Ashton Road (OPA No. 88-4-224550);

      (b)   the following parcel in the Upper Delaware River Subzone (as designated by subsection 19-3201(2)(b)): 2275 Bridge Street, Unit 1 (OPA No. 88-2-938550);

      (c)   the following parcel in the West Philadelphia Subzone (as designated by subsection 19-3201(2)(f)): 30 North 41st Street (OPA No. 88-3-073700);

      (d)   the following parcel in the Lower Schuylkill River Subzone (as designated by subsection 19-3201(2)(h)): 3000 South 56th Street (OPA No. 88-4-158510).

   (3.2)   The benefits provided for in subsection (1)(g.4) shall apply to: 648

      (a)   The following parcels in the Lower Schuylkill Expansion Zone:

         (.1)   OPA No. 88-4-099901.

         (.2)   Sunoco North and West Yard (as more fully defined in Attachment 1 to the Ordinance enacting this subsection).

      (b)   The following parcels in the Upper Delaware River Expansion Zone:

Street Address   OPA Number

2275 Bridge Street, Unit 2   88-4-529005

2275 Bridge Street, Unit 3   88-4-529010

2275 Bridge Street, Unit 5   88-4-529015

2275 Bridge Street, Unit 14   88-4-529050

2275 Bridge Street, Unit 15   88-4-529055

2275 Bridge Street, Unit 23   88-4-529060

2275 Bridge Street, Unit 28   88-4-529065

2275 Bridge Street, Unit 28A   88-4-529070

2275 Bridge Street, Unit 38   88-4-529075

2275 Bridge Street, Unit 40   88-4-529085

2275 Bridge Street, Unit 111   88-4-529170

2275 Bridge Street, Unit 112   88-4-529175

2275 Bridge Street, Unit 219   88-4-529260

2275 Bridge Street, Unit 220   88-4-529265

2275 Bridge Street, Unit 222   88-4-529270

      (c)   The following parcels in the West Philadelphia Expansion Zone:

Street Address   OPA Number

4628 Market Street   88-3-081100

4700-06 Market Street   88-4-920602

4708-12 Market Street   88-4-920603

4714-16 Market Street   88-4-351065

4718-46 Market Street   88-4-920605

4711 Ludlow Street   88-4-920606

4713-19 Ludlow Street   88-4-920607

   (4)   The benefits provided for in subsection (1)(h) shall apply to: 649

      (a)   the following parcels in the Philco Site (C & Tioga Streets) Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(j)):

   Street Address   BRT Number

(.1)   332-52 E. Tioga Street   88-4-046000

(.2)   3300-98 C Street   88-4-045000

(.3)   3300-98r C Street   88-4-045001

      (b)   the following parcels in the PIDC Northeast Industrial Parks (West) Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(d)):

         (.1)   Certain unoccupied parcels in what is known colloquially as PIDC Industrial Parks, identified in Attachment A-4 to the Ordinance enacting this subsection. 650

         (.2)   Certain unoccupied parcels in what is known colloquially as Byberry Industrial Park West, identified in Attachment A-2 to the Ordinance enacting this subsection. 651

      (c)   the following parcels in the West Parkside Industrial Park Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(k)): Certain unoccupied parcels in what is known colloquially as PIDC West Parkside Industrial Park, identified in Attachment A-6 to the Ordinance enacting this subsection.

      (d)   the following parcels in the Eastwick Industrial Park Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(e)): Certain unoccupied parcels in what is known colloquially as PIDC Eastwick Industrial Park, identified in Attachment A-8 to the Ordinance enacting this subsection.

      (e)   Reserved. 652

      (f)   the following parcels in the Amtrak Northeast Corridor Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(b)):

   Street Address   BRT Number

(.1)   2100 W. Allegheny Avenue   88-4-066650

(.2)   1711 W. Allegheny Avenue   88-4-341805

(.3)   2301 W. Allegheny Avenue   88-4-341815

(.4)   3030 N. 20th Street   88-4-341765

      (g)   the following parcels in the PIDC Northeast Industrial Parks (East) Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(c)): Certain unoccupied parcels in what is known colloquially as Byberry Industrial Park East, identified in Attachment A-1 to the Ordinance enacting this subsection. 653

      (h)   the following parcels in the American Street Corridor Industrial Area Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(a)): 654

   Street Address   BRT Number

(.1)   1401-25 N. 5th Street   88-4-589370

(.2)   427-35 Master Street   18-2-320311

(.3)   1700 N. American Street   88-4-590860

(.4)   1736 N. American Street   88-4-590861

(.5)   1620-50 N. 5th Street   88-4-591067

      (i)   the following parcels in the Central Delaware River Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(i)): 655

   Street Address   BRT Number

(.1)   1501 Beach Street    88-4-076002

(.2)   2001 Beach Street   88-5-049020

(.3)   2001 Richmond Street   88-5-048500

(.4)   2005 Richmond Street   88-5-049010

      (j)   the following parcel in the Lower Delaware River Keystone Opportunity Subzone (as designated by subsection 19-3201(1)(f): The unoccupied portion of 3600 South 26th Street (BRT No. 88-5-043500), more particularly described in Attachment A-3 to the Ordinance enacting this subsection. 656

   (5)   The benefits provided for in subsection (1)(j) shall apply to: 657

   Property Address   OPA Account No.

(a)   205 Rouse Boulevard
   (Navy Yard Parcel 7LL)   78-8-010014

(b)   1201 Normandy Place
   (Navy Yard Parcel 7NN)   88-5-765060

(c)   300 Rouse Boulevard
   (Navy Yard 7SS)   78-8-043300

(d)   400 Rouse Boulevard
   (Navy Yard Parcel 7UU)   78-8-043500

(e)   4950 Basin Bridge Road
   (Navy Yard Parcel 2)   78-8-001001

(f)   1401 Langley Avenue
   (Navy Yard Parcel 3)   78-7-002012

(g)   4490 R Basin Bridge Road
   (Navy Yard Parcel 3A)   78-8-002101

(g)   4700 Basin Bridge Road
   (Navy Yard Parcel 4B)   78-8-002101

(i)   1100 Flagship Drive
   (Navy Yard Parcel 7DD)   78-8-044100

(j)   4801 S. 12th Street
   (Navy Yard Parcel 7K)   78-8-032100

(k)   4901 S. 13th Street
   (Navy Yard Parcel 7L)   78-8-034200

(l)   1200 Kitty Hawk Avenue
   (Navy Yard Parcel 7T)   78-8-040200

(m)   5001 S. 13th Street
   (Navy Yard Parcel 7Y)   88-5-764320

(n)   5000 S. 11th Street
   (Navy Yard Parcel 7Z)   88-5-764060

(o)   4501 League Island Boulevard
   (Parcel 8)   88-5-763280

(p)   2 Mustin Street
   (Navy Yard Parcel 8B)   87-5-100920

(q)   5001 League Island Boulevard
   (Navy Parcel 9)   78-8-015002

(r)   4621 Basin Bridge Road
   (Navy Yard Parcel 10)   78-8-005501

(s)   5501 Tacony St.   87-4-584730

(t)   9450 Ashton Rd.   88-5-918440

(u)   9470 Ashton Rd.   88-5-918840

(v)   1627-29 S. 49th St.   88-5-891720

(w)   1633 S. 49th St.   88-5-891580

(x)   1635 S. 49th St.   88-5-891540

(y)   1700 S. 49th St.   88-5-916780

(z)   3000 S. 56th St.   88-5-904660

(aa)   5736 Eastwick Ave.   88-4-159000

(bb)   2731 S. 58th St.   85-8-479820

(cc)   2830 S. 56th St.   88-5-905080

(dd)   2751 S. 58th St.   88-5-905080

(ee)   14000 Townsend Rd.   88-5-924100

(ff)   14515 McNulty Rd.   88-5-923920

(gg)   3025 Meetinghouse Rd.   88-4-292903

(hh)   15000 E. Roosevelt Blvd.   88-5-754180

(ii)   2021 Woodhaven Rd.   88-5-074550

(jj)   7411 Holstein Ave.   88-5-905500

(kk)   3309 S. Galloway St.   88-4-463840

(ll)   3401 S. Lawrence St.   88-4-152200

(mm)   11430 Northeast Blvd.   88-5-752920

(nn)   11450 Northeast Blvd.   88-5-240560

(oo)   4870 Jefferson St.   88-5-712500

(pp)   4900 Jefferson St.   88-5-897405

(qq)   4901 Jefferson St.   88-5-897401

(rr)   4800 Jefferson St.
   (Subdivision of 4700 Jefferson)   88-4-897402

(ss)   1 Red Lion Road   88-5-821640

(yy)   10098 Sandmeyer Lane   88-4-237645

(uu)   3800-14 Market Street   77-4-688300

(vv)   3816-40 Market Street   88-5-045600

(ww)   3001 Chestnut Street   88-5-498560

(xx)   3001 John F. Kennedy Blvd.   88-5-734180

(yy)   3003 John F. Kennedy Blvd.   88-5-734780

(zz)   3025 John F. Kennedy Blvd.   88-5-734880

(aaa)   3051 John F. Kennedy Blvd.   88-5-732500

(bbb)   3020-52 Market Street   88-3-071700

(ccc)   3001 Market Street   88-5-827620

(ddd)   3101 Market Street   88-5-501140

(eee)   3020 Spring Garden Street   87-5-100371

(fff)   3400-34 Market Street   88-5-646660

(ggg)   4101-23 Market Street   88-5-129504

(hhh)   225 North 38th Street   88-5-631800

(iii)   3400 Market Street   88-5-646662

(jjj)   3800-14 Market Street   77-4-688300

(kkk)   3816-40 Market Street   88-5-045600

(lll)   1325 Beach Street   88-4-351717

(mmm)   3143 W. Passyunk Avenue   88-4-097200

(nnn)   3144 W. Passyunk Avenue   88-4-097045

(ooo)   3403 Penrose Avenue   88-4-096503

(ppp)   3407 Penrose Avenue   88-4-096507

(qqq)   3406 Penrose Avenue   88-4-096506

(rrr)   6902 Essington Avenue   88-4-096702

(sss)   3401 Grays Ferry Avenue   77-3-262100

(ttt)   13000 McNulty Road   88-5-924002

(uuu)   4628 Market Street   88-5-790940

(vvv)   2275 Bridge Street, Unit 111   88-4-529170

(www)   2275 Bridge Street, Unit 111   88-4-529170

(xxx)   2275 Bridge Street, Unit 112   88-4-529175

(yyy)   2275 Bridge Street, Unit 119A   88-4-529186

(zzz)   2275 Bridge Street, Unit 14   88-4-529050

(aaaa)   2275 Bridge Street, Unit 15   88-4-529055

(bbbb)   2275 Bridge Street, Unit 2   88-4-529005

(cccc)   2275 Bridge Street, Unit 219   88-4-529260

(dddd)   2275 Bridge Street, Unit 28   88-4-529065

(eeee)   2275 Bridge Street, Unit 28A   88-4-529070

(ffff)   2275 Bridge Street, Unit 3   88-4-529010

(iiii)   2275 Bridge Street, Unit 40   88-4-529085

(jjjj)   2275 Bridge Street, Unit 220   88-4-529265

(kkkk)   5800 Eastwick Avenue   88-5-484460

(llll)   5900 Eastwick Avenue   88-5-484880

(mmmm)   5946 Eastwick Avenue   88-5-485860

(nnnn)   6000 Eastwick Avenue   40-2-293920

(oooo)   6050 Eastwick Avenue   88-5-485040

(pppp)   1761 N. 49th Street   88-5-897390

(qqqq)   3025 John F. Kennedy Blvd.,
   Office 1   88-3-000060

(rrrr)   3025 John F. Kennedy Blvd.,
   Office 2   88-3-000061

(ssss)   3025 John F. Kennedy Blvd.,
   Office 3   88-3-000062

(tttt)   3025 John F. Kennedy Blvd.,
   Office 4   88-3-000063

(uuuu)   3025 John F. Kennedy Blvd.,
   Office 5   88-3-000064

(vvvv)   3025 John F. Kennedy Blvd.,
   Office 6   88-3-000065

(wwww)   120 Rouse Blvd.   88-3-000015

(xxxx)   1200 Intrepid Avenue, Unit 2   88-3-000029

(yyyy)   1201 Normandy Avenue   88-3-000017

(zzzz)   255 Rouse Blvd.   88-5-764460

(aaaaa)   3143 W. Passyunk Ave.   88-4-097200

(bbbbb)   3406 Penrose Ave.   88-4-096506

(ccccc)   6902 Essington Ave.   88-4-096702

(ddddd)   2625 Frances Harper Drive
   (formerly 3144 W. Passyunk Ave.)   88-4-000093

(eeeee)   2525 Frances Harper Drive
   (formerly 3144 W. Passyunk Ave.)   88-4-000094

(fffff)   2526 Frances Harper Drive
   (formerly 3144 W. Passyunk Ave.)   88-5-000114

(ggggg)   3426 Frances Harper Drive
   (formerly 3144 W. Passyunk Ave.
   and 3403 Penrose Ave.)   88-5-000115

(hhhhh)   3425 Frances Harper Drive
   (formerly 3144 W. Passyunk Ave.)   88-4-000116

(iiiii)   3636 Schuylkill Ave.
   (formerly 3144 W. Passyunk Ave.
   and 3407 Penrose Ave.)   88-5-000117

(jjjjj)   1900 Kitty Hawk Ave.
   (Building 57)   78-8-007250

 

Notes

623	Amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions.
624	Amended, Bill No. 030242 (approved May 29, 2003). See note 607 for effective date provisions. Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. Amended, Bill No. 080486 (approved August 4, 2008). See note 621 for effective date provisions. Amended, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions.
625	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
626	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
627	Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions.
628	Added, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions.
629	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
630	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
631	Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions.
632	Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions.
633	Added and subsequent subsections renumbered, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions. Amended, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
634	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
635	Added, Bill No. 160708-AAA (approved September 29, 2016). See note 615 for effective date provisions. Amended, Bill No. 180600-A (approved September 20, 2018). See note 616 for effective date provisions.
636	Added, Bill No. 170515 (approved June 21, 2017). Section 2 of Bill No. 170515 provides: "This Ordinance shall be effective upon approval by the Commonwealth Department of Community and Economic Development of an application for the expansion and extension of certain zones and subzones, as provided for in the Act of February 14, 2012, P.L. 183, No. 16, and only with respect to such expansions and extensions as are approved therein, and only for such period of time as the Commonwealth provides for exemptions, abatements or credits with respect to sales and use tax, personal income tax, corporate net income tax and capital stock franchise tax for businesses and residents in such zone, as set forth in The Pennsylvania Keystone Opportunity Zone Act, Act of October 6, 1998, P.L. 705, No. 92, as amended."
637	Added, Bill No. 170792 (approved November 1, 2017). See note 615 for effective date provisions. Amended, Bill No. 180600-A (approved September 20, 2018). See note 616 for effective date provisions.
638	Added, Bill No. 180600-A (approved September 20, 2018). See note 616 for effective date provisions.
639	Amended, Bill No. 110758 (approved December 21, 2011), effective May 1, 2012.
640	Added, Bill No. 080486 (approved August 4, 2008). See note 621 for effective date provisions. Amended, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions.
641	Added, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions.
642	Enrolled Bill No. 080882 read "this subsection (.1)".
643	Enrolled Bill No. 080882 read "this subsection (.2)".
644	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
645	Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions.
646	Added, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions.
647	Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions.
648	Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions.
649	Added, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions.
650	Amended, Bill No. 090410 (approved June 25, 2009). Section 2 of Bill No. 090410 provides: "This Ordinance shall be effective upon approval by the Commonwealth, Department of Community and Economic Development, of an application for the expansion and/or extension of certain zones and subzones, as provided for in Act 2008-79, and only with respect to such expansions and/or extensions as are approved therein, and only for such period of time as the Commonwealth provides for exemptions, abatements or credits with respect to sales and use tax, personal income tax, corporate net income tax and capital stock franchise tax for businesses and residents in such zone, as set forth in The Pennsylvania Keystone Opportunity Zone Act, P.L. 705, No. 1998-92, as amended."
651	Added, Bill No. 090410 (approved June 25, 2009). See note 650 for effective date provisions.
652	Enrolled bill contained no subsection (e).
653	Added, Bill No. 090410 (approved June 25, 2009). See note 650 for effective date provisions.
654	Added, Bill No. 090410 (approved June 25, 2009). See note 650 for effective date provisions.
655	Added, Bill No. 090410 (approved June 25, 2009). See note 650 for effective date provisions.
656	Added, Bill No. 090410 (approved June 25, 2009). See note 650 for effective date provisions.
657	Added, Bill No. 170515 (approved June 21, 2017). See note 636 for effective date provisions. Subsections (uu) through (fff) added, Bill No. 170792 (approved November 1, 2017); subsections (ggg) through (lll) added, Bill No. 190848 (approved December 30, 2019); subsections (mmm) through (rrr) added, Bill No. 200347 (approved June 26, 2020); subsections (sss) through (jjjj) added, Bill No. 230408 (approved July 12, 2023); subsections (kkkk) through (zzzz) added, Bill No. 240470 (approved June 26, 2024); subsections (aaaaa) through (jjjjj) added, Bill No. 240655 (approved October 18, 2024). Section 3 of Bill No. 170792, Section 2 of Bill No. 190848, Section 2 of Bill No. 200347 , Section 2 of Bill No. 230408 , Section 2 of Bill No. 240470, and Section 2 of Bill No. 240655 provides: "This Ordinance shall be effective upon approval by the Commonwealth Department of Community and Economic Development of an application for the extension of benefits with respect to certain parcels, and only with respect to such parcels for which an extension is granted, and only for such period of time as the Commonwealth provides for exemptions, abatements or credits with respect to sales and use tax, personal income tax, corporate net income tax and capital stock franchise tax for businesses and residents on such parcels, all as set forth in Section 301.3(a)(1)(iii) of the Act of October 6, 1998 (P.L. 705, No. 92), known as the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, and related legislation."