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Conditions for Use and Occupancy Tax Exemption.

Philadelphia Code § 19-3206
in effect
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§ 19-3206. Conditions for Use and Occupancy Tax Exemption. (1) A taxpayer claiming an exemption from realty use and occupancy tax under this Chapter shall cause to be filed the required returns pursuant to Section 19-1806 and shall calculate on such return the tax liability that would be owing if the subject property were not located in the Zone.
Source: City of Philadelphia, The Philadelphia Code and Home Rule Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-300257Fetched: 10/27/2026

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19-3206 | Corpus