This bill changes the rules about who has to pay the Realty Use and Occupancy Tax in Philadelphia. It removes some exemptions, which means some people or organizations who didn't have to pay the tax before might have to pay it now. This affects property owners and tenants who were previously exempt from paying the tax.

Amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to eliminate certain exemptions, all under certain terms and conditions.