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19406","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1047000,"taxable":1047000,"land":135600,"improvement":911400,"taxableLand":135600,"taxableImprovement":911400,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":1047000,"taxable":1047000,"land":135600,"improvement":911400,"taxableLand":135600,"taxableImprovement":911400,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":959500,"taxable":959500,"land":191879,"improvement":767621,"taxableLand":191879,"taxableImprovement":767621,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":959100,"taxable":959100,"land":191820,"improvement":767280,"taxableLand":191820,"taxableImprovement":767280,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":959100,"taxable":959100,"land":191820,"improvement":767280,"taxableLand":191820,"taxableImprovement":767280,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":959100,"taxable":959100,"land":191820,"improvement":767280,"taxableLand":191820,"taxableImprovement":767280,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":959100,"taxable":959100,"land":191820,"improvement":767280,"taxableLand":191820,"taxableImprovement":767280,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1048000,"taxable":1048000,"land":209607,"improvement":838393,"taxableLand":209607,"taxableImprovement":838393,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":1048000,"taxable":1048000,"land":209607,"improvement":838393,"taxableLand":209607,"taxableImprovement":838393,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1002000,"taxable":1002000,"land":200407,"improvement":801593,"taxableLand":200407,"taxableImprovement":801593,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1002000,"taxable":1002000,"land":200407,"improvement":801593,"taxableLand":200407,"taxableImprovement":801593,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1042000,"taxable":1042000,"land":208400,"improvement":833600,"taxableLand":208400,"taxableImprovement":833600,"exemptLand":0,"exemptImprovement":0}],"taxNow":14026,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"160692","date":"2008-06-25","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2009-02-20","scope":"THEATER - CHANGE 12 SPRINKLER HEADS."},{"number":"465321","date":"2013-04-16","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2013-04-22","scope":"EXCAVATE FOOTWAY & REPLACE BLDG DRAIN & HOUSE TRAP (THEATER) PA1 CALL#20131011179"},{"number":"843557","date":"2018-04-17","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Issued","completedDate":null,"scope":"FOR LEVEL 2 ALTERATIONS TO EXISTING THEATRE INCLUDING INSTALL NEW CONCRETE SLAB AT GROUND LEVEL, INSTALL NEW MEZZANINE SEATING AND RAILINGS AT MEZZANINE LEVEL WITH STRUCTUAL FRAMING OF SEATING DECKS AS PER PLANS."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2008,"k":"permit","w":"Suppression"},{"y":2013,"k":"permit","w":"Plumbing"},{"y":2018,"k":"permit","w":"Addition and/or Alteration"},{"y":2023,"k":"viol","w":"20 L&I violations"},{"y":2023,"k":"insp","w":"Inspection failed ×4"},{"y":2024,"k":"viol","w":"5 L&I violations"},{"y":2024,"k":"insp","w":"L&I: 2 failed, 1 passed"},{"y":2025,"k":"viol","w":"3 L&I violations"},{"y":2025,"k":"insp","w":"L&I: 2 failed, 1 passed"},{"y":2026,"k":"viol","w":"3 L&I violations"},{"y":2026,"k":"insp","w":"Inspection failed ×3"}],"rented":false,"licenses":[{"number":"209529","type":"Food Preparing and Serving (30+ SEATS)","status":"Inactive","businessName":"SOUTH STREET THEATRE CORP","legalName":"SOUTH STREET THEATRE CORP","address":"334-36 SOUTH ST","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2004-04-08","latestIssueDate":"2009-04-20","expirationDate":"2010-04-30","inactiveDate":"2009-09-22"},{"number":"199245","type":"Food Establishment, Retail Permanent Location","status":"Inactive","businessName":"MAGID LARRY SPIVAK ALLEN &","legalName":"MAGID LARRY SPIVAK ALLEN &","address":"334-36 SOUTH ST","revenueCode":"3118","rentalCategory":null,"units":null,"issuedDate":"2004-04-08","latestIssueDate":"2010-04-26","expirationDate":"2011-04-30","inactiveDate":"2012-12-22"},{"number":"483861","type":"Food Preparing and Serving (30+ SEATS)","status":"Closed","businessName":"WOLFGANG PUCK CATERING AND EVENTS LLC","legalName":"WOLFGANG PUCK CATERING AND EVENTS LLC","address":"334-36 SOUTH ST","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2009-09-22","latestIssueDate":"2019-04-17","expirationDate":"2020-04-30","inactiveDate":null},{"number":"814343","type":"Dumpster License - Construction","status":"Inactive","businessName":"LIVE NATION WORLDWIDE INC","legalName":"LIVE NATION WORLDWIDE INC ","address":"334-36 SOUTH ST","revenueCode":"3232","rentalCategory":null,"units":null,"issuedDate":"2019-06-03","latestIssueDate":"2019-06-03","expirationDate":"2020-06-02","inactiveDate":"2020-08-01"},{"number":"858458","type":"Food Preparing and Serving (30+ SEATS)","status":"Active","businessName":"DLS Events LLC (Theater of the Living Arts)","legalName":"DLS Events LLC","address":"334-36 SOUTH ST","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2021-01-04","latestIssueDate":"2025-12-03","expirationDate":"2027-01-03","inactiveDate":null}],"licenseActivity":[{"number":"858458","type":"Food Preparing and Serving (30+ SEATS)","businessName":"DLS Events LLC (Theater of the Living Arts)","legalName":"DLS Events LLC","issuedDate":"2021-01-04","latestIssueDate":"2025-12-03","closureDate":null,"expirationDate":"2027-01-03","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"814343","type":"Dumpster License - Construction","businessName":"LIVE NATION WORLDWIDE INC","legalName":"LIVE NATION WORLDWIDE INC ","issuedDate":"2019-06-03","latestIssueDate":"2019-06-03","closureDate":"2020-08-01","expirationDate":"2020-06-02","inactiveDate":"2020-08-01","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"483861","type":"Food Preparing and Serving (30+ SEATS)","businessName":"WOLFGANG PUCK CATERING AND EVENTS LLC","legalName":"WOLFGANG PUCK CATERING AND EVENTS LLC","issuedDate":"2009-09-22","latestIssueDate":"2019-04-17","closureDate":"2020-04-30","expirationDate":"2020-04-30","inactiveDate":null,"status":"Closed","statusLabel":"Closed","active":false},{"number":"199245","type":"Food Establishment, Retail Permanent Location","businessName":"MAGID LARRY SPIVAK ALLEN &","legalName":"MAGID LARRY SPIVAK ALLEN &","issuedDate":"2004-04-08","latestIssueDate":"2010-04-26","closureDate":"2012-12-22","expirationDate":"2011-04-30","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"209529","type":"Food Preparing and Serving (30+ SEATS)","businessName":"SOUTH STREET THEATRE CORP","legalName":"SOUTH STREET THEATRE CORP","issuedDate":"2004-04-08","latestIssueDate":"2009-04-20","closureDate":"2009-09-22","expirationDate":"2010-04-30","inactiveDate":"2009-09-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["3 open L&I violations","failed L&I inspection activity in 2023, 2024, 2025, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"legalChecks":[{"id":"building-certifications","level":"urgent","title":"A life-safety certification is deficient","finding":"Emergency and Standby Power Systems Certification: Deficient; Sprinkler Certification: Certified through Aug 6, 2026; Fire Alarm Certification: Certified through Jan 8, 2026","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Request the correction/reinspection and current filed certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 843557 (Issued).","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"violations","level":"attention","title":"3 open L&I violations","finding":"36 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"16 failed, 5 passed, and 1 CLOSED investigation outcome are in the fetched history; the latest dated visit was FAILED on Jul 1, 2026.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Food Preparing and Serving (30+ SEATS) #209529: Inactive since Sep 22, 2009; Food Establishment, Retail Permanent Location #199245: Inactive since Dec 22, 2012; Food Preparing and Serving (30+ SEATS) #483861: Closed; Dumpster License - Construction #814343: Inactive since Aug 1, 2020","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as commercial. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"}],"closingChecks":[{"title":"Property Sales Certification","body":"The seller must obtain Philadelphia’s certificate showing the base zoning, last use in the zoning record, and open violations. The City warns that it does not prove Building Code occupancy or show zoning overlays.","action":"Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-property-sales-certification/"},{"title":"Date-effective City Property Payoff","body":"The Tax Center Property Payoff covers Real Estate Tax, Commercial Trash, and L&I abatement-work invoices. Philadelphia says it does not include business-tax debts or liens, water and sewer charges, or fines for code violations.","action":"Request the City statement effective through settlement; read every period and invoice.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"title":"Professional title and water-lien searches","body":"OPA ownership, deed summaries, and a zero tax balance are not clear title. Mortgages, judgments, municipal claims, water liens, easements, heirs, and other encumbrances require separate searches.","action":"Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.","url":"https://www.phila.gov/2026-04-07-why-title-insurance-is-your-best-friend-when-buying-a-home-in-philadelphia/","secondaryUrl":"https://www.phila.gov/services/water-gas-utilities/pay-or-dispute-a-water-bill/resolve-water-liens-judgments/"}]}