Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by excluding from the definition of receipts certain receipts of eating and drinking establishments that provide a smoke-free environment, by giving a credit against business privilege taxes to certain eating and drinking establishments that incur losses directly attributable to providing a smoke-free environment, by providing a credit against business privilege taxes to eating, drinking and lodging establishments that incur construction costs in connection with creating separate smoking facilities, and by — Open Common Ground