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Council proposed tax exemption for manufacturers with certain industry classification requirements.

Official:Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," including by providing for special tax provisions for manufacturers, and making conforming changes, all under certain terms and conditions.

Sponsor: Councilmember Henon

Introduced: May 23, 2013

: Committee on Finance

economic developmentmanufacturingtaxation

No one voted on this bill

This bill was introduced in the 2012–2015 Council term and when that term ran out. The public record shows no committee vote and no floor vote at any stage, so no member of Council ever went on record for or against it.

That is not unusual here. Of the 8,465 bills introduced between 2000 and 2025, 1,624 lapsed without a single recorded vote. Ninety percent of bills that became law carry a roll call. Three percent of lapsed bills do. How this works.

Plain-Language Summary

This bill amends a tax law to exempt manufacturers from paying a certain tax on their facilities, provided they meet specific industry classification requirements.

What This Bill Does

AI-written. Every figure is checked against the bill text.

Exempts manufacturers from paying the Realty Use and Occupancy Tax, provided they meet specific industry classification requirements under the 2012 North American Industry Classification System ("NAICS") codes (Sections 31, 32, or 33).
Excludes facilities owned by manufacturers that meet these classification requirements from the tax.
Requires manufacturers to meet the specific industry classification requirements to be exempt from the tax.
Makes conforming changes to Section 19-1806 of The Philadelphia Code.