Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," to a add a new Section 19-1808, entitled "Authorization of Rideshare Use Tax," to authorize the Board of the School District of Philadelphia to levy a tax upon the use by a passenger of a transportation network company for a prearranged ride that originates in Philadelphia; all under certain terms and conditions.

Amending Chapter 19-1800 of The Philadelphia Code, entitled “School Tax Authorization,” to a add a new Section 19-1808, entitled “Authorization of Rideshare Use Tax,” to authorize the Board of the School District of Philadelphia to levy a tax upon the use by a passenger of a transportation network company for a prearranged ride that originates in Philadelphia; all under certain terms and conditions. THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-1800 of The Philadelphia Code is hereby amended as follows: TITLE 19. FINANCE, TAXES AND COLLECTIONS * * * CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION * * * § 19-1807. Authorization of Rideshare Use Tax. (1) Definitions. In this section, the following terms shall have the meanings as set forth in 53 Pa. C.S. § 57A01: (a) “Transportation network company” or “TNC”; (b) “Transportation network company driver”; (c) “Transportation network company passenger” or “passenger”; and (d) “Prearranged ride.” (2) Authorization of the Tax. The Board of Education of the School District of Philadelphia is authorized to impose a tax for general public school purposes upon the use by a passenger of a transportation network company for a prearranged ride by a TNC driver that originates in Philadelphia. The rate of the tax to be levied by the Board of Education shall be twenty cents ($.20) per ride. (3) Collection of the tax. The TNC shall collect the tax as agent for the Board of Education of the School District of Philadelp…