For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

KEYSTONE OPPORTUNITY ZONE, ECONOMIC DEVELOPMENT DISTRICT, AND STRATEGIC DEVELOPMENT AREA

Philadelphia Code tit. 19, ch. 19-3200
in effect

Philadelphia Code § 19-3201 Designation of Zone.

§ 19-3201. Designation of Zone. (1) The areas of the City generally known as follows, and more fully defined in Section 2 of the ordinance enacting this Chapter, shall collectively be designated as the Philadelphia Keystone Opportunity Zone: (a) American Street Corridor Industrial Area. (b) Amtrak Northeast Corridor (Glenwood Avenue, Sedgley Avenue areas). Effective upon approval from DCED (anticipated in early 2009), in addition to the properties referenced above, the Amtrak Northeast Corridor Subzone shall also include the following parcel: 2301 W. Allegheny Avenue (BRT No. 88-4-341815). 595 (c) PIDC Northeast Industrial Parks (East). (.1) Byberry East Industrial Park. (d) PIDC Northeast Industrial Parks (West). (.1) Byberry Hospital. (.2) Byberry West Industrial Park (Vacant Parcels). (.3) Somerton Industrial Park (Vacant Parcels Only). (.4) Red Lion Industrial Park (Vacant Parcels Only). (e) Eastwick Industrial Park (Vacant Parcels Only). (f) Lower Delaware River. (g) Hunting Park. (h) Upper Delaware River. (i) Central Delaware River. (j) Philco Site (C & Tioga Streets). (k) West Parkside Industrial Park. Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the West Parkside Industrial Park Subzone shall also include the following parcels: 596 (.1) 4804-48 Parkside Avenue (OPA No. 78-3-382801). (.2) 4862-70 Parkside Avenue (SEPTA Turnaround) (OPA No. 52-1-090311). (l) Post Office Market Street: West Philadelphia. (2) The areas of the City generally known as follows, and more fully defined in Section 2 of the ordinance enacting this subsection, shall each separately be designated a Philadelphia Keystone Opportunity Expansion Subzone, and shall collectively be designated as the Philadelphia Keystone Opportunity Expansion Zone: 597 (a) Northeast Philadelphia Airport Subzone. (b) Upper Delaware River Subzone. (c) Central Delaware River Subzone. Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the Central Delaware River Subzone shall also include the following parcels: 598 (.1) Those parcels generally located at 601 North Christopher Columbus Boulevard with deed numbers 004N03-0015, 004N03-0018 and 004N03-019 (all as assigned by the Department of Records); referred to as Pier 27N and Pier 27-1/2 N. (d) Lower Delaware River Subzone. (e) Frankford/Torresdale Subzone. (f) West Philadelphia Subzone. 599 Effective upon approval from DCED (anticipated in early 2009), in addition to the properties referenced above, the West Philadelphia Subzone shall also include the following parcels: Street Address BRT Number (.1) 4100 Powelton Avenue 06-1-013800 (.2) 4102 Powelton Avenue 06-1-013900 (.3) 4104 Powelton Avenue 06-1-014000 (.4) 4106 Powelton Avenue 06-1-014100 (.5) 4108 Powelton Avenue 06-1-014200 (.6) 4110 Powelton Avenue 06-1-014300 Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the West Philadelphia Subzone shall further include the following parcel: 600 (.7) 4101-23 Market Street (OPA No. 88-2-675105). (g) Upper Schuylkill River Subzone. 601 Effective upon approval from DCED (anticipated in early 2009), in addition to the properties referenced above, the Upper Schuylkill River Subzone shall also include the following parcels: Street Address BRT Number (.1) 3101-27 W. Glenwood Avenue 88-4-699300 (.2) 3132-50 W. Thompson Street 88-4-699000 Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the Upper Schuylkill River Subzone shall further include the following parcels: 602 (.3) 1800-78 North 29th Street (OPA No. 88-4-460575). (.4) 2901-31 West Montgomery (OPA No. 88-4-346945). (h) Lower Schuylkill River Subzone. Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the Lower Schuylkill River Subzone shall also include the following parcels: 603 (.1) 2731 South 58th Street (OPA No. 88-4-156550). (.2) 2751 South 58th Street (OPA No. 88-4-159001). (.3) 5736 Eastwick Avenue (OPA No. 88-4-159000). (i) Former Sunoco Site Subzone (East). 604 The Former Sunoco Site Subzone (East) shall include the following parcels: OPA Number Street Address (.1) 88-4-097024 2700 West Passyunk Avenue (.2) 88-4-097044 3144 West Passyunk Avenue (.3) 88-5-044000 3600 Lanier Street (j) Former Sunoco Site Subzone (South). 605 The Former Sunoco Site Subzone (South) shall include the following parcels: OPA Number Street Address (.1) 88-4-095400 3000 Penrose Ferry Road (.2) 88-4-095500 3002 Penrose Ferry Road (.3) 88-4-096500 3404 Penrose Avenue (.4) 88-4-096700 6900 Essington Avenue (k) City-wide Subzone. 606 The City-wide Subzone shall include the following parcels: OPA Number Street Address (.1) 88-4-463840 3309 S. Galloway Street (.2) 88-4-152200 3401 S. Lawrence Street (.3) 88-4-237645 10098 Sandmeyer Lane (.4) 88-2-907700 1 Red Lion Road (.5) 88-2-675105 4101 Market Street (.6) 88-4-123010 3401 Grays Ferry Avenue (.7) 88-3-805600 3801 Market Street (Air rights only, as more fully defined in Attachment 2 to the ordinance enacting this subsection (.7)). (.8) 77-4-688700 3501 Market Street (Parking area only, as more fully defined in Attachment 6 to the ordinance enacting this subsection (.8)). (.9) 77-4-675500 3401 Filbert Street (Parking area only, as more fully defined in Attachment 7 to the ordinance enacting this subsection (.9)). (.10) 100 E. Erie Avenue (two portions, as more fully defined in Attachments 3 and 4 to the ordinance enacting this subsection (.10)). (.11) Navy Yard (various sites, as more fully defined in Attachment 5 to the ordinance enacting this subsection (.11)). (.12) Ridge Avenue Lower Triangle and Ridge Avenue Upper Triangle (as more fully described in Attachment 8 to the ordinance enacting this subsection (.12)). (.13) The following Units at 2275 Bridge Street: Street Address OPA Number 2275 Bridge Street, Unit 7 884529025 2275 Bridge Street, Unit 39 884529080 2275 Bridge Street, Unit 119A 884529186 2275 Bridge Street, Unit 201C 884529238 2275 Bridge Street, Unit 202C 884529243 2275 Bridge Street, Unit 202D 884529244 2275 Bridge Street, Unit 208A 884529246 2275 Bridge Street, Unit 208C 884529248 2275 Bridge Street, Unit 208D 884529249 2275 Bridge Street, Unit 208F 884529262 2275 Bridge Street, Unit 209C 884529253 2275 Bridge Street, Unit 209D 884529254 2275 Bridge Street, Unit 209F 884529264 2275 Bridge Street, Unit 210B 884529257 2275 Bridge Street, Unit 210C 884529258 2275 Bridge Street, Unit 210D 884529259 2275 Bridge Street, Unit 210E 884529266 2275 Bridge Street, Unit 210F 884529267 (.14) The following parcels: Street Address OPA Number 5601 Tabor Ave 88-4-116102 2-4 Farragut Street 87-1-249600 6 Farragut Street 87-1-249650 8 Farragut Street 60-1-079400 10 Farragut Street 60-1-079650 12 Farragut Street 60-1-079750 14 Farragut Street 60-1-079850 16 Farragut Street 60-1-079900 18 Farragut Street 60-1-080000 20 Farragut Street 60-1-080100 22 Farragut Street 60-1-080200 24 Farragut Street 60-1-080300 (3) The areas of the City generally known as follows, and more specifically defined in Section 4 of the ordinance enacting this subsection, shall each separately be designated a Philadelphia Keystone Opportunity Improvement Subzone, and shall collectively be designated as the Philadelphia Keystone Opportunity Improvement Zone: 607 (a) Kubach Road Subzone. (b) Naval Business Center Subzone. 608 Effective upon approval from DCED (anticipated in early 2009), in addition to the properties referenced above, the Naval Business Center Subzone shall also include the following parcels: (.1) The properties in the Navy Yard identified in Attachment B-1 to the Ordinance enacting this subsection (.1). (.2) The property known colloquially as Building 25, also known as 1491 Flagship Drive, identified in Attachment B-2 to the Ordinance enacting this subsection (.2). Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the Naval Business Center Subzone shall further include the following parcels: 609 (.3) Navy Yard Area 1, Navy Yard Area 2, Navy Yard Area 3, and Navy Yard Area 7K; all as identified in Attachments B, C, D, and E to the Ordinance enacting this subsection (.3). (c) West Philadelphia Subzone. 610 Effective upon approval from DCED (anticipated in early 2009), in addition to the properties referenced above, the West Philadelphia Subzone shall also include the following parcel: (.1) 3001 Market Street (BRT No. 88-3-071706). Effective upon approval from DCED (anticipated in early 2013), in addition to the properties referenced above, the West Philadelphia Subzone shall further include the following parcels: 611 (.2) 3001 John F. Kennedy Boulevard (OPA No. 88-2-355990). (.3) 3003 John F. Kennedy Boulevard (OPA No. 88-2-355905). (.4) 3025 John F. Kennedy Boulevard (OPA No. 88-2-356100). (.5) 3051 John F. Kennedy Boulevard (OPA No. 88-2-351000). (.6) A parking area generally located at 3101-57 Market Street, as identified in Attachment F to the Ordinance adding this subsection (.6). (4) The area of the City generally known as follows, and more fully defined in Section 2 of the ordinance enacting this subsection, shall be designated as the Philadelphia Economic Development District or the Economic Development District: 612 (a) Navy Yard (East). (5) The area of the City generally located in the 35th Ward of the City, in the vicinity of Langdon Street, Godfrey Avenue, Summerdale Avenue and Whitaker Avenue, and more particularly defined in Section 2 of the Ordinance enacting this subsection, shall be designated as the Philadelphia Strategic Development Area. 613 (6) The following parcels shall collectively constitute the Additional Philadelphia Keystone Expansion Zone: 614 Street Address OPA Number 1000 Buttonwood 87-1-509660 1002-04 Buttonwood Street 88-4-452300 1006 Buttonwood 05-6-097550 1025 Hamilton 88-1-068055 1120-38 Frankford Avenue 88-4-587815 465 N. 10th Street 88-2-963670 467 N. 10th Street 88-2-963675 500 N. 10th Street 88-1-014797 1117 Admiral Peary Way (Quarters M) 78-8-0111215 (Quarters M) 1123 Admiral Peary Way (Quarters K) 78-8-0111215 (Quarters K) 1200 Normandy Place (Parcel 7G) 78-8-036100 1201 S. 35th Street 88-4-122700 1225 Constitution (Parcel 7H) 78-8-038300 1260 Normandy Place (Parcel 7F) 78-8-036200 1951 Kitty Hawk Avenue (Building 69) 78-8-004001 5210 Lindbergh Boulevard 88-4-158000 275 North 38th Street 77-4-348200 115 North 38th Street 77-4-348100 225 North 38th Street 77-4-348150 3675 Market Street 88-3-072800 3679 Market Street 88-3-072810 3701 Filbert Street 77-4-675700 4101 Market Street 88-2-675105 2525 W. Hunting Park Avenue 88-4-070101 2821R Fox Street 88-4-133421 2831 Fox Street 88-4-133431 1007 W. Butler Street 88-4-188500 1224-40 Frankford Avenue 88-4-587800 1253 Leopard Street 18-2-010310 4501 Richmond Street 88-4-210200 2275 Bridge Street Unit # 110 88-4-529165 2275 Bridge Street Unit # 116 88-4-529180 2275 Bridge Street Unit # 202A 88-4-529241 2275 Bridge Street Unit # 202B 88-4-529242 2275 Bridge Street Unit # 212 88-4-212100 (Unit 212) 2275 Bridge Street Unit # 6 88-4-529020 2275 Bridge Street Unit #119B 88-4-529187 2275 Bridge Street Unit #209A 88-4-529251 2275 Bridge Street Unit #209B 88-4-529252 2275 Bridge Street Unit #209E 88-4-529263 2275 Bridge Street Unit #9 88-4-529035 5000 Richmond Street 88-4-209535 1000 E. Venango Street 88-4-107500 215-51 W. Erie Avenue 88-4-040500 219 Cecil B. Moore Avenue 18-3-019100 221 Cecil B. Moore Avenue 18-3-019200 223 Cecil B. Moore Avenue 18-3-019300 225 Cecil B. Moore Avenue 18-3-019400 300-32 E. Allegheny Avenue 88-4-037500 3775 Kensington Avenue 88-4-847300 3800R-60 N. 2nd Street 88-4-038510 956 E. Erie Avenue 88-4-108500 4508-46 N. 10th Street 78-5-607010 4511-49 N. 11th Street 78-5-607040 4600-50 N. 9th Street 78-5-301300 4600-54 N. 10th Street 78-5-607020 4601-55 N. 10th Street 78-5-301500 4601-55 N. 11th Street 78-5-607050 4608-26 N. 8th Street 78-5-301100 4700-62 N. 8th Street 78-5-606930 4710-50 N. Marshall Street 78-5-606900 4711-61 N. 11th Street 78-5-607060 4712-64 N. 10th Street 78-5-607070 4712-64 N. 9th Street 78-5-300700 4712-64 N. 9th Street 78-5-300700 4714-66 N. 7th Street 78-5-606910 4715-55 N. Marshall Street 78-5-300100 4715-65 N. 8th Street 78-5-606920 4715-65 N. 10th Street 78-5-300900 701-41 Roosevelt Boulevard 78-5-300300 901-39 Roosevelt Boulevard 78-5-300500 300 E. Godfrey Avenue 88-4-116095 13000 McNulty Road 88-4-292588 2703 Black Lake Place 88-5-090100 2301 W. Hunting Park Avenue 88-4-127500 233-63 W. Lehigh Avenue 88-2-063740 7777 State Road 88-4-257530 7777R State Road 88-4-257540 2128 N. Front Street 88-2-935250 2130 N. Front Street 19-1-001300 2132 N. Front Street 19-1-001401 2134-36 N. Front Street 88-2-935255 2140 N. Front Street 19-1-001700 2142 N. Front Street 19-1-001810 2206-10 N. Front Street 88-2-919846 2239 N. Front Street 87-1-139800 456 N. 5th Street 88-402-8600 (7) The following parcels shall collectively constitute the Additional Philadelphia Keystone Opportunity Zone: 615 Street Address OPA Number (a) 275 North 38th Street 885632100 (b) 115 North 38th Street 885631680 (c) 225 North 38th Street 885631800 (d) 3675 Market Street 885877421 (e) 3679 Market Street 885877423 (f) 3701 Filbert Street 885634560 (g) 4101 Market Street 882675105 (8) The following parcels shall collectively constitute the 2018 Philadelphia Keystone Opportunity Expansion Zone: 616 Street Address OPA Number (a) 1224-28 Frankford Avenue 884587800 (b) 1253 Leopard Street 182010310 (c) 1201 S. 35th Street 884122700 (d) 5210 Lindbergh Blvd 885904640 (e) 2414 Weccacoe Avenue 884138714 (f) 10 Wolf Street 885987000 (g) 3775 Kensington Avenue 884847300 (h) 3700-40 Kensington Avenue 884110700 (i) 3800R-60 N. 2nd Street 884038510 (j) 956 E. Erie Avenue 884108500 (k) 1801 E. Huntingdon Street 882020560 (l) 1807-1827 E. Huntingdon Street 884715100 (m) 5000 Summerdale Avenue 885895040 (n) 13000 McNulty Road 885924002 (o) 2703 Black Lake Place 885090100 (p) 1230-32 Frankford Ave 885164620 (q) 1234 Frankford Ave 885164760 (r) 1236 Frankford Ave 885931000 (s) 1238 Frankford Ave 182000900 (t) 1240 Frankford Ave 182001010 (u) 215-51 W Erie Ave 884040500 (v) 219-225 Cecil B Moore Ave 885179020 (w) 233-63 W. Lehigh Ave 882063740 (x) 2128 N Front Street 885900087 (y) 2130 N Front Street 885200660 (z) 2132 N Front Street 885200680 (aa) 2134-36 N Front Street 885900097 (bb) 2140 N Front Street 885200720 (cc) 2142 N Front Street 885201000 (dd) 2900 N 17th Street 881427020 (ee) 2275 Bridge Street Unit 101 884529140 (ff) 2275 Bridge Street Unit 201 A 884529236 (gg) 2275 Bridge Street Unit 201 B 884529237 (hh) 2275 Bridge Street Unit 201 C 884529238 (ii) 2275 Bridge Street Unit 202 A 884529241 (jj) 2275 Bridge Street Unit 202 B 884529242 (kk) 2275 Bridge Street Unit 202 C 884529243 (ll) 2275 Bridge Street Unit 202 D 884529244 (mm) 2275 Bridge Street Unit 208 A 884529246 (nn) 2275 Bridge Street Unit 208 B 884529247 (oo) 2275 Bridge Street Unit 208 C 884529248 (pp) 2275 Bridge Street Unit 208 D 884529249 (qq) 2275 Bridge Street Unit 208 E 884529261 (rr) 2275 Bridge Street Unit 208 F 884529262 (ss) 2275 Bridge Street Unit 209 A 884529251 (tt) 2275 Bridge Street Unit 209 B 884529252 (uu) 2275 Bridge Street Unit 209 C 884529253 (vv) 2275 Bridge Street Unit 209 D 884529254 (ww) 2275 Bridge Street Unit 209 E 884529263 (xx) 2275 Bridge Street Unit 209 F 884529264 (yy) 2275 Bridge Street Unit 210 A 884529256 (zz) 2275 Bridge Street Unit 210 B 884529257 (aaa) 2275 Bridge Street Unit 210 C 884529258 (bbb) 2275 Bridge Street Unit 210 D 884529259 (ccc) 2275 Bridge Street Unit 210 E 884529266 (ddd) 2275 Bridge Street Unit 210 F 884529267 (eee) 246-72 W Berks Street 884080100 (fff) 5000 Flat Rock Road 884084504 (ggg) 2500 N American Street 885182573 (hhh) 2501 N American Street 885182580 (iii) 2730 N American Street 885250320 (jjj) 1325 Beach Street 884351717 (kkk) 2700-34 N Broad Street 884067000 (lll) 2801-11 N American Street 885250000 (mmm) 2425-39 N American Street 885935400 (nnn) 4518 Wayne Ave 885130500 (ooo) 133 Berkley Street 885827760 (ppp) 113-29 Berkley Street 884561100 Notes 595 | Amended, Bill No. 080882 (approved December 22, 2008). Section 2 of Bill No. 080882 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 Act 2008-79, 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, P.L. 705, No. 1998-92, as amended. The amendments to Section 19-3202(1)(f) set forth herein shall be effective as set forth above and as if Bill No. 080486 (approved August 4, 2008) were effective, regardless whether said bill became effective." 596 | Amended, Bill No. 120416 (approved August 27, 2012). Section 2 of Bill No. 120416 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." 597 | Added, Bill No. 010092 (approved February 28, 2001). Section 2 of the enrolled bill describes in detail the areas of the City collectively designated as the Philadelphia Keystone Opportunity Expansion Subzones, and Section 2 further provides that the descriptions set forth in Section 2 shall control over the general "known-as" descriptions set forth in Section 19-3201. Section 3 of the enrolled bill provides that the Ordinance shall be effective January 1, 2001, but only if the Commonwealth's Department of Community and Economic Development designates a Keystone Opportunity Expansion Zone in Philadelphia, 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. 92, as amended, and only in such Expansion Zone as is designated by the Commonwealth. See note to subsection 19-3201(3). 598 | Amended, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions. 599 | Amended, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions. 600 | Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions. 601 | Amended, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions. 602 | Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions. 603 | Amended, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions. 604 | Added, Bill No. 130458-A (approved June 25, 2013). Section 3 of Bill No. 130458-A 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." 605 | Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions. 606 | Added, Bill No. 130458-A (approved June 25, 2013). See note 604 for effective date provisions. 607 | Added, Bill No. 030242 (approved May 29, 2003). Sections 1 and 2 of Bill No. 030242 amend Bill Nos. 980788-A and 010092 as to Exhibits. See notes to caption for Chapter 19-3200 and to subsection 19-3201(2). Section 5 of Bill No. 030242 provides: "The provisions of this Ordinance shall take effect as follows: (1) Sections 1 and 2 shall take effect January 1, 2004, but only if the Commonwealth's Department of Community and Economic Development designates enhancements to the Philadelphia Keystone Opportunity Zone and/or the Philadelphia Keystone Opportunity Expansion Zone, pursuant to Act No. 217 (approved by the Governor December 9, 2002), 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 the designated enhancement areas, and only with respect to properties in such enhanced areas designated by the Commonwealth. (2) Sections 3 and 4 shall take effect upon designation by the Commonwealth's Department of Community and Economic Development of a Keystone Opportunity Improvement Zone in Philadelphia, pursuant to Act No. 217 (approved by the Governor December 9, 2002), 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 the designated Improvement Zone, and only with respect to properties in such Improvement Zone designated by the Commonwealth." Section 6 of Bill No. 030242 provides: "The Chief Clerk shall keep on file and available for public inspection the Exhibits to this Ordinance referenced herein." 608 | Amended, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions. 609 | Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions. 610 | Amended, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions. 611 | Added, Bill No. 120416 (approved August 27, 2012). See note 596 for effective date provisions. 612 | Added, Bill No. 050504-A (approved July 8, 2005). See note 594 for the boundary description for the District and effective date provisions. 613 | Added, Bill No. 071081 (approved December 21, 2007). Section 2 of Bill No. 071081 provides for a boundary description of the area of the City constituting the Philadelphia Strategic Development Area. Section 3 of Bill No. 071081 provides: "This Ordinance shall be effective 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 and corporate net income tax for businesses in the Philadelphia Strategic Development Area, as set forth in The Strategic Development Areas Act, Act of November 20, 2006, No. 151." 614 | Added, Bill No. 160708-AAA (approved September 29, 2016). Section 3 of Bill No. 160708-AAA provides: "This Ordinance shall be effective upon approval by the Commonwealth Department of Community and Economic Development of an application for the establishment of an additional Keystone Opportunity Expansion Zone, as provided for in the Act of 2016, P.L. 526, No. 84, and only with respect to parcels within such boundaries 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." 615 | Added, Bill No. 170792 (approved November 1, 2017). Section 3 of Bill No. 170792 provides that these amendments shall be effective "[u]pon approval by the Commonwealth Department of Community and Economic Development of an application for the designation of an Additional Keystone Opportunity Zone or Subzones or zones of a substantially similar nature, as provided for in legislation to be adopted by the General Assembly, 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 authorizing legislation of the General Assembly." 616 | Added, Bill No. 180600-A (approved September 20, 2018). Section 2 of Bill No. 180600-A provides: "Where this Ordinance authorizes designation of a subparcel for abatements or exemptions, the authorization is contingent on formal subdivision of the property so that the subparcel becomes a separate parcel, with a unique OPA number." Section 3 of Bill No. 180600-A provides: "This Ordinance shall be effective upon approval by the Commonwealth Department of Community and Economic Development of an application for the establishment of an additional Keystone Opportunity Expansion Zone, as provided for in the Act of 2016, P.L. 526, No. 84, as amended by the Act of 2017, P.L. 672, No. 43, and only with respect to parcels within such boundaries 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."

Philadelphia Code § 19-3202 Definitions.

§ 19-3202. Definitions. The following words and phrases when used in this Chapter shall have the meanings given to them in this Section unless the context clearly indicates otherwise: (1) Act. The Pennsylvania Keystone Opportunity Zone Act of Oct. 6, 1998, P.L. 705, No. 92. (2) Business. An association, partnership, corporation, sole proprietorship, limited partnership, joint venture, limited liability partnership, trust, limited liability corporation or employer. (3) DCED. The Department of Community and Economic Development of the Commonwealth. (4) Department. The Department of Revenue of the City of Philadelphia. (5) Domicile. The place where a person has a true and fixed home and principal establishment for an indefinite time and to which, whenever absent, that person intends to return. Domicile continues until another place of domicile is established. (5.1) EDD Act. 617 The First Class Cities Economic Development District Act, Act of December 1, 2004, No. 226. (6) Net Profits Tax. The tax on net profits imposed under Chapter 19-1500 and the PICA tax on net Profits imposed under Chapter 19-2800. (7) PICA. The Pennsylvania Intergovernmental Cooperation Authority. (8) Person. Any natural person. (9) Qualified business. Any business authorized to do business in this Commonwealth that is located within the Zone and is engaged in the active conduct of a trade or business in accordance with the requirements of Section 19-3204. (10) Resident. A person who is domiciled and resides in the Zone. (10.1) SDA Act. 618 The Strategic Development Areas Act, Act of November 20, 2006, No. 151. (11) Taxpayer. 619 Any person or business required by this Title or by state law to file a return or pay a tax, prior to accounting for any abatements, exemptions 620 or credits set forth in this Chapter. (11.1) Unoccupied property. A parcel that is not occupied on September 8, 2008. Construction activity on a parcel shall not constitute occupation of the parcel. 621 (12) Wage tax. The tax on salaries, wages, commissions and other compensation imposed under Chapter 19-1500 and the PICA tax on salaries, wages, commissions and other compensation imposed under Chapter 19-2800. (13) Zone. The Philadelphia Keystone Opportunity Zone, the Philadelphia Keystone Opportunity Expansion Zone, the Philadelphia Keystone Opportunity Improvement Zone, the Philadelphia Economic Development District, the Philadelphia Strategic Development Area, the Additional Philadelphia Keystone Opportunity Expansion Zone, the Additional Philadelphia Keystone Opportunity Zone, or the 2018 Philadelphia Keystone Opportunity Expansion Zone. 622 Notes 617 | Added, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions. 618 | Added, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 619 | Enrolled Bill No. 980788-A read "Taxyaper". 620 | Enrolled Bill No. 980788-A read "expemptions". 621 | Added, Bill No. 080486 (approved August 4, 2008). Section 2 of Bill No. 080486 provides: "Effective date. This Ordinance shall be effective upon certification to the Chief Clerk of Council by the Director of Commerce that an application for extension of benefits has been accepted and granted by the Commonwealth, Department of Community and Economic Development on or before June 30, 2009, and that the Director of Commerce has received reasonable assurances from a prospective new business that at least 500 jobs new to the City will be created on the parcels covered by Section 19-3203(2) within three years of the date of DCED's grant of extension. Such application shall be limited to the single particular parcel identified in Section 19-3203(2), unless State law requires that the application cover additional parcels." Amended and renumbered, Bill No. 080882 (approved December 22, 2008). See note 595 for effective date provisions. 622 | Amended, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 030242 (approved May 29, 2003). See note 607 for effective date provisions. Amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions. Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. Amended, Bill No. 160708-AAA (approved September 29, 2016). See note 614 for effective date provisions. Amended, 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.

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

§ 19-3203. Authorization of Exemption, Abatement or Credits from Certain Taxes. (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 (kkkkk) 1050 Constitution Avenue 78-8-043400 (lllll) 351 Rouse Boulevard 78-8-043100 (mmmmm) 201 Rouse Boulevard 88-3-813600 (nnnnn) 5 Crescent Drive 88-3-812500 (ooooo) 2500 League Island Boulevard 88-4-000039 (ppppp) 956 E. Erie Avenue 88-4-108500 (qqqqq) 1801 E. Huntingdon Street 88-2-020560 (rrrrr) 1807-27 E. Huntingdon Street 88-4-715100 (sssss) 115 N. 38th Street 88-5-631680 (ttttt) 3701 Filbert Street 88-5-634560 (uuuuu) 275 N. 38th Street 88-5-632100 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); subsections (kkkkk) through (uuuuu) added by Bill No. 250332 (approved June 13, 2025). 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, Section 2 of Bill No. 240655, and Section 2 of Bill No. 250332 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."

Philadelphia Code § 19-3204 Conditions for Exemptions, Abatements and Credits.

§ 19-3204. Conditions for Exemptions, Abatements and Credits. (1) Qualifications. 659 (a) Other than in the Philadelphia Strategic Development Area: In order to qualify each year for a tax exemption, abatement or credit under this Chapter, a business shall own or lease real property in the Zone from which the business actively conducts a trade, profession or business. The qualified business shall receive certification from DCED that the business is located, and is in the active conduct of a trade, profession or business, within the Zone. The business shall obtain annual renewal of the certification from DCED to continue to qualify under this Section. A copy of the certification shall accompany the filing of any return or other required application with the City in order for the qualified business to obtain any tax exemption, abatement or credit provided under this Chapter. (b) In the Philadelphia Strategic Development Area: In order to qualify for tax exemptions, deductions, abatements or credits under this article, a business must own or lease real property in a strategic development area on which the business actively conducts a trade, profession or business involving energy, bioscience or manufacturing, or a related activity, and meet one of the following criteria: (.1) Create or maintain a minimum of 500 jobs within the first three years of full operation within the strategic development area. (.2) Invest a minimum of forty-five million dollars ($45,000,000) in capital investment in the property located in the strategic development area within the first three years of full operation. (2) Approval by DCED. Any taxpayer claiming an exemption, abatement or credit under this Chapter must, by December 31 of each year for which the exemption, abatement or credit is claimed, apply for and receive approval from DCED of eligibility for the benefit, as set forth in Sections 906 and 907 of the Act, as amended, or Section 906 of the EDD Act, as applicable. In the Philadelphia Strategic Development Area, a copy of the approval shall accompany the filing of any return or other required application with the City in order for the qualified business to obtain any tax exemption, abatement or credit provided under this Chapter. 660 (3) Relocation. (a) Any business that relocates into the Zone, other than into the Economic Development District or into the Philadelphia Strategic Development Area, from outside the Zone shall not receive any of the exemptions, abatements or credits set forth in this Chapter unless that business either: 661 (.1) Increases full-time employment by at least twenty percent (20%) in the first full year of operation within the Zone; or (.2) Makes a capital investment in the property located within the Zone equivalent to ten percent (10%) of the gross revenues of that business in the immediately preceding calendar or fiscal year. (b) Any business that relocates into the Economic Development District from outside the Economic Development District shall not receive any of the exemptions, abatements or credits set forth in this Chapter unless that business has entered into a lease agreement for property located within the Economic Development District consistent with all of the following: (.1) The net present value of the lease agreement is at least fifty million dollars ($50,000,000). (.2) The lease agreement is for at least 500,000 square feet of property. (.3) The term of the lease agreement is at least equivalent to the balance of the duration of the designation of the property as an economic development district. (.4) Aggregate payments under the lease agreement to support new capital investment is at least equivalent to five percent (5%) of the gross revenues of the business in the immediately preceding calendar or fiscal year. (.5) The property will be used for food distribution. (.6) The property consists of at least 85 acres. (.7) The property is publicly owned. (c) The Department may promulgate regulations establishing rules regarding the determination of whether a business is subject to these relocation rules, including rules concerning businesses that change their form of doing business in order to avoid these relocation rules, and rules concerning businesses that cease operations outside the Zone after commencement of operations inside the Zone. (4) No abatement or exemption shall be available under Section 19-1303.3 of this Code, relating to Exemptions from Real Estate Taxes on Improvements to Deteriorated Industrial, Commercial or Other Business Properties, with respect to any real property or improvements in the Economic Development District until calendar year 2019. Any period remaining in an abatement or exemption period that otherwise would have been available but for this subsection shall be available to the taxpayer commencing on January 1, 2019, provided that no abatement, credit or exemption shall be available for any years that would have been subject to abatement but for this subsection. No exemption, abatement or credit shall be taken under this Chapter with respect to any property or business activity in the Economic Development District unless the taxpayer shall have first submitted to the Board of Revision of Taxes, with a copy to the Department, a binding acknowledgement that acceptance of any exemption, abatement or credit under this Chapter shall constitute an irrevocable abandonment of any claim to an abatement of real property taxes under Section 19-1303.3 of this Code beyond that provided in this subsection; provided further that such acknowledgement shall be filed with the Recorder of Deeds and shall be binding on successor owners. (5) Opportunity Plans. 662 To qualify for tax exemptions, abatements or credits under this Chapter, a business shall agree to the terms and conditions of an Opportunity Plan, as defined in the Koz Act (73 P.S. § 820.103), and which meets the requirements of the Koz Act (73 P.S. § 820.302(a)). The Opportunity Plan shall at a minimum, require: (a) Bid and RFP specifications for design and construction services in the zone, include a provision requiring professional service providers and construction contractors to indicate their capacity to sponsor apprenticeship opportunities for students enrolled in School District Career and Technical Education Programs; (b) Owner-operators of businesses in the zone, agree to provide internships to students enrolled in School District Career and Technical Education Programs; and (c) Solicitations for tenants to operate a business in the zone, include a provision requiring tenant- operators to indicate their capacity to sponsor internship, training and permanent employment opportunities for students enrolled in School District Career and Technical Education Programs. Notes 658 | Caption amended, Bill No. 010092 (approved February 28, 2001). Amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions. 659 | Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 660 | Added and subsection (3) renumbered, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 661 | Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 662 | Added, Bill No. 180935 (became law January 24, 2019).

Philadelphia Code § 19-3205 Conditions for Real Estate Tax Exemption.

§ 19-3205. Conditions for Real Estate Tax Exemption. (1) A resident of real property located in the Zone, other than in the Economic Development District and Strategic Development Area, shall not be entitled to an abatement of real estate taxes on such property unless such resident invests in improvements to the real property an amount equal to no less than twenty-five percent (25%) of all real property taxes which would have been due if the real property was not located in the Zone. 664 (2) A nonresident owner of real property located in the Zone, other than in the Economic Development District and Strategic Development Area, who leases such property directly or indirectly to a person for residential use shall not be entitled to an abatement of real estate taxes on such property unless such nonresident owner invests in improvements to the real property no less than fifty percent (50%) of all real property taxes which would have been due if the real property was not located in the Zone. 665 (3) Application deadlines. (a) Any taxpayer requesting a real estate tax abatement pursuant to this Chapter shall notify the Board of Revision of Taxes in writing on a form provided by the Board of Revision of Taxes within 30 days of the designation of the Zone by DCED or within 30 days of the transfer of ownership of the real property subject to abatement. A copy of the abatement request shall be forwarded by the Board of Revision of Taxes to the Department. (b) A taxpayer applying outside the prescribed deadline set forth in subsection (a) above shall nonetheless be granted a real estate tax abatement according to the provisions of this Chapter, beginning in the calendar year next following the year of application, but only if one of the following conditions is met: (.1) An active trade or business is being conducted on the subject real property, but only such portion of the property that is devoted to the active trade or business shall be eligible for the real estate tax abatement. (.2) Substantial improvements to the subject real property are being made, or have been made since the time of the late application, but only such portion of the property upon which the improvements are being or have been erected or performed shall be eligible for the real estate tax abatement. (c) The provisions of this subsection relating to application deadlines shall not apply to real property located in the Philadelphia Keystone Opportunity Expansion Zone, the Philadelphia Keystone Opportunity Improvement Zone or the Economic Development District. 666 (4) Interest and penalties. If the department finds that a taxpayer claimed an abatement of real property tax to which the taxpayer was not entitled under this Chapter, the taxpayer shall be liable for the abated taxes and subject to interest, additions and penalties under Section 19-1303 of this Code. Notes 663 | Amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions. 664 | Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 665 | Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 666 | Added, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 030242 (approved May 29, 2003). See note 607 for effective date provisions.

Philadelphia Code § 19-3206 Conditions for Use and Occupancy Tax Exemption.

§ 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.

Philadelphia Code § 19-3207 Conditions for Business Income and Receipts Tax Credit.

§ 19-3207. Conditions for Business Income and Receipts Tax Credit. (1) The Department shall establish rules and regulations and methods of apportionment and allocation so that only that part of such net income and receipts attributable to business activity conducted directly by a qualified business within the Zone shall be entitled to a credit against the business income and receipts tax. (2) A qualified business, when filing its business income and receipts tax return, shall first compute its receipts and net income in conformity with Chapter 19-2600 with no adjustments or subtractions for receipts or net income attributable to business activity in the Zone, prior to calculating any credit under this Chapter. (3) The credit against business income and receipts tax allowed to a taxpayer in any tax year under this Chapter shall not exceed the business income and receipts tax liability of the taxpayer for such tax year, and shall not carry forward to any other tax year. Notes 667 | Caption and Section amended, Bill No. 110758 (approved December 21, 2011), effective May 1, 2012.

Philadelphia Code § 19-3208 Conditions for Net Profits Tax Exemption.

§ 19-3208. Conditions for Net Profits Tax Exemption. (1) The Department shall establish rules and regulations and methods of apportionment and allocation so that only such part of net profits attributable to business activity conducted within the Zone directly by the taxpayer shall be entitled to a credit against net profits tax. (2) A taxpayer, when filing its net profits tax return, shall first compute its net profits in conformity with Chapter 19-1500 or 19-2800 with no adjustments or subtractions for net profits attributable to business activity in the Zone, prior to calculating any credit under this Chapter. (3) The credit against net profits tax allowed to a taxpayer in any tax year under this Chapter shall not exceed the net profits tax liability of the taxpayer for such tax year, and shall not carry forward to any other tax year.

Philadelphia Code § 19-3209 Conditions for Sales and Use Tax Exemption.

§ 19-3209. Conditions for Sales and Use Tax Exemption. (1) Construction contracts. For any construction contract performed within the Zone, the exemption from sales and use tax under this Chapter shall only apply to the sale at retail or use of building machinery and equipment to a qualified business, or to a construction contractor pursuant to a construction contract with a qualified business, for the exclusive use, consumption and utilization by the qualified business at its facility in the Zone. For the purposes of this exemption, building machinery and equipment shall include distribution equipment purchased for the exclusive use, consumption and utilization in a facility located within the Zone. 668 (2) Sales at retail of tangible personal properly and services shall be defined in accordance with Article II of the Tax Reform Code of 1971, as amended. Notes 668 | Amended, Bill No. 010092 (approved February 28, 2001).

Philadelphia Code § 19-3210 Conditions for Wage Tax Exemption.

§ 19-3210. Conditions for Wage Tax Exemption. (1) Residency. In order to qualify each year for an exemption from wage tax under this Chapter, a person shall be domiciled and shall reside in the Zone for a period of 184 consecutive days during each taxable year, which may begin on the date of designation of the Zone by DCED or on the date the person first resides within the Zone. (2) Except as provided in subsection (3) below, and notwithstanding any exemption provided by this Chapter, the employer of any person claiming such exemption shall remain subject to Sections 19-1504 and 19-2806 relating to tax withholding. Any taxpayer claiming an exemption from wage tax pursuant to this Chapter may file a claim for refund with the Department of Revenue pursuant to Section 19-1703. 670 (3) Notwithstanding the provisions of subsection (2) above, an employer shall not be subject to the provisions of Sections 19-1504 and 19-2806, relating to tax withholding, with respect to any employee who is resident of the Philadelphia Strategic Development Area, so long as the employee has furnished to his or her employer information, as prescribed by the Department, necessary for the employer to withhold the correct amount of tax, including any changes to such information within 20 days after the change, unless the employer reasonably and in good faith believes such information to be inaccurate. Within 20 days after an employer receives any information from an employee requesting exemption from withholding, the employer shall forward a copy of such information to the Department. The information shall not be given retroactive effect for withholding purposes. 671 Notes 669 | Amended, Bill No. 010092 (approved February 28, 2001). 670 | Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions. 671 | Added, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions.

Philadelphia Code § 19-3211 Regulations.

§ 19-3211. Regulations. (1) The Department and, where applicable, the Board of Revision of Taxes, may promulgate regulations to implement any of the abatements, credits or exemptions provided for under this Chapter. Such regulations shall be consistent with the purposes of the Act and this Chapter and may include, but need not be limited to, provisions relating to applications, required documentation and recordkeeping, enforcement and compliance.

Philadelphia Code § 19-3212 Transferability.

§ 19-3212. Transferability. (1) Any exemption, abatement or credit provided to any person or business under this Chapter is nontransferable and cannot be applied, used or assigned to any other person or business or tax account.

Philadelphia Code § 19-3213 Recapture.

§ 19-3213. Recapture. (1) General rule. If any qualified business located within the Zone has received an exemption, abatement or credit under this Chapter and subsequently relocates outside of the Zone within five years, that business shall refund to the City or School District, as applicable, the following (for purposes of this subsection, the Zone shall not include the Economic Development District or the Strategic Development Area): 673 (a) If a qualified business relocates within three years from the date of first locating in the Zone, sixty-six percent (66%) of all the exemptions, abatements or credits attributed to that qualified business's participation in the Zone shall be refunded. (b) If a qualified business relocates within three to five years from the date of first locating in the Zone, thirty-three percent (33%) of all exemptions, abatements or credits attributed to that qualified business's participation in the Zone shall be refunded. (c) If the qualified business was located within a facility operated by a nonprofit organization to assist in the creation and development of a start-up business, no exemption, abatement or credit shall be refunded. (2) If any qualified business located within the Economic Development District has received an exemption, abatement or credit under this Chapter and subsequently relocates outside of the Economic Development District within five years, that business shall refund to the City the following: (a) If the qualified business relocates within three years from the date of first locating in the economic development district, seventy-five percent (75%) of all the exemptions, deductions, abatements or credits attributed to the qualified business's participation in the economic development district shall be refunded to the Commonwealth and the qualified political subdivisions. (b) If a qualified business relocates within four to seven years from the date of first locating in the economic development district, fifty percent (50%) of all exemptions, deductions, abatements or credits attributed to the qualified business's participation in the economic development district shall be refunded to the Commonwealth and the qualified political subdivisions. (c) If the qualified business was located within a facility operated by a nonprofit organization for food distribution, no exemption, deduction, abatement or credit shall be refunded. (3) If the Department, the Board of Revisions of Taxes or DCED finds that a taxpayer claimed an abatement, exemption or credit of real estate tax or any other tax to which the taxpayer was not entitled under the Act or this Chapter, the taxpayer shall be liable for the abated taxes and subject to the applicable interest and penalty provisions provided by law. Notes 672 | Amended, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions. 673 | Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions.

Philadelphia Code § 19-3214 Delinquent or Deficient State or City Taxes.

§ 19-3214. Delinquent or Deficient State or City Taxes. (1) Persons. No person may claim or receive an exemption, abatement or credit under this Chapter unless that person is in full compliance with all state and local tax laws, ordinances and resolutions. 674 (2) Qualified business. (a) No qualified business may claim or receive an exemption, abatement or credit under this Chapter unless such qualified business is in full compliance with all state and local tax laws, ordinances and resolutions. (b) No qualified business may claim or receive an exemption, abatement or credit under this Chapter if any person or business with a twenty percent (20%) or greater interest in such business is not in full compliance with all state and local tax laws, ordinances and resolutions. (3) A taxpayer shall be deemed to be in compliance with any City or School District tax for purposes of this Chapter if that taxpayer made a timely administrative or judicial appeal for that particular tax or entered into and is in compliance with a duly authorized deferred payment plan with the Department or the Commonwealth Department of Revenue for that particular tax. (4) Later compliance and eligibility. (a) Any person or qualified business that is not eligible to claim an exemption. abatement or credit due to noncompliance with any state or local tax law may become eligible if that person or qualified business subsequently comes into full compliance with all state and local tax laws to the satisfaction of the Commonwealth Department of Revenue or the Department within the calendar year in which the noncompliance first occurred. If full compliance is not attained by February 5 of the calendar year following the calendar year in which noncompliance first occurred, then that person or qualified business is precluded from claiming an exemption, abatement or credit for that calendar year, whether or not full compliance is achieved subsequently. 675 Notes 674 | Amended, Bill No. 010092 (approved February 28, 2001). 675 | Amended, Bill No. 010092 (approved February 28, 2001).

Philadelphia Code § 19-3215 Code Compliance.

§ 19-3215. Code Compliance. (1) General rule. A person or qualified business shall be precluded from claiming any exemption, abatement or credit provided for in this Chapter with respect to any real property in the Zone (other than in the Economic Development District or Strategic Development Area) if that person or qualified business owns real property in the Zone (other than in the Economic Development District or Strategic Development Area); or with respect to any real property in the Economic Development District if that person or qualified business owns real property in the Economic Development District; or with respect to any real property in the Strategic Development Area if that person owns real property in the Strategic Development Area; if the real property is not in compliance with all applicable State and local zoning, building and housing laws, ordinances or codes and the real property owner has not filed an affidavit with the Department attesting to compliance for that calendar year before December 31 with all applicable State and local zoning, building and housing laws, ordinances or codes. For purposes of this subsection, real property is not in compliance with all applicable State and local zoning, building and housing laws if liens have been placed on such property by the City with respect to prior violations of any State or local zoning, building and housing laws and such liens have not been satisfied. The requirement to file an affidavit shall not apply with respect to benefits relating to real property in the Philadelphia Keystone Opportunity Expansion Zone, the Economic Development District or the Strategic Development Area. 676 (2) Opportunity to achieve compliance. The person or qualified business who is not in compliance under subsection (1) shall have until December 31 of the calendar year following designation of the real property as part of the Zone to be in compliance in order to claim any exemptions, abatements or credits under this Chapter for that year. If full compliance is not attained by December 31 of that calendar year, the person is precluded from claiming any exemption, abatement or credit for that calendar year, whether or not compliance is achieved in a subsequent calendar year. The Department may extend the time period in which a person or qualified business must come into compliance with a local ordinance or building code for a period not to exceed one year if the Department, in consultation with the Department of Licenses and Inspections, determines that the person or qualified business has made and shall continue to make a good faith effort to come into compliance and that an extension will enable the person to achieve full compliance. Notes 676 | Amended, Bill No. 010092 (approved February 28, 2001); amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions. Amended, Bill No. 071081 (approved December 21, 2007). See note 613 for effective date provisions.

Philadelphia Code § 19-3216 Administration and Construction.

§ 19-3216. Administration and Construction. (1) Nothing in this Chapter shall relieve any person or business from any filing or reporting obligation set forth elsewhere in this Title. (2) Illegal activity. Any funds or other forms of consideration received by a person or business conducting any type of illegal activity and, in an Economic Development District, any funds or other forms of consideration received by a person or business from gaming, shall not be eligible for any of the exemptions, deductions, abatements and credits or any other benefits that are created under this Chapter. 677 (3) The provisions of the Act not herein enumerated shall, nevertheless, be incorporated as part of this Chapter by reference, and shall supersede any inconsistent provisions in this Chapter, where required by law. To the extent any requirement set forth in this Chapter is unlawful or would cause the Zone to lose its designation as a Keystone Opportunity Zone under the Act, it is the intent of Council to enact this Chapter without such offending requirement. (4) This Chapter shall be interpreted to ensure that all provisions relating to tax exemptions, abatements and credits are strictly construed in favor of the City and School District. Notes 677 | Amended, Bill No. 050504-A (approved July 8, 2005). See note 594 for effective date provisions.
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/0-0-0-299688Fetched: 10/27/2026

Starting a business in Pennsylvania? Pennsylvania LLC guide: costs and requirements