City of Pittsburgh - File #: 2011-2333

• File #: 2011-2333
• Version: 1
• Type: Resolution
• Status: Died due to expiration of legislative council session
• File created: 12/6/2011
• In control: Committee on Finance and Law
• Final action: 1/1/2012
• Title: Ordinance Supplementing the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, so as to add a new Chapter entitled “EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS.”
• Sponsors: Douglas Shields
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
1/1/2012	1	City Council	Died due to expiration of legislative term
12/30/2011	1	Standing Committee
12/20/2011	1	Committee on Hearings	Public Hearing Held
12/7/2011	1	Standing Committee	Held for Cablecast Public Hearing	Pass
12/6/2011	1	City Council	Read and referred
12/6/2011	1	City Council	Waived under Rule 8	Pass

Title
Ordinance Supplementing the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, so as to add a new Chapter entitled “EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS.”

Body
Be it resolved by the Council of the City of Pittsburgh as follows:

Section 1. The Pittsburgh Code is hereby supplemented at Title Two: Fiscal, Article VII: Business Related Taxes, by adding a new section entitled “Excise Tax on Outdoor Advertising Transactions,” as follows:


CHAPTER 259.
EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS

§ 259.01. Definitions.

In this Chapter the following words and phrases shall have the meanings given to them in this Section unless the context clearly requires otherwise:

(a) Outdoor Advertising Sign. A non-accessory sign, but excluding: advertising matter displayed on operative currently registered motor vehicles or on pedestrians; accessory advertising matter displayed on newsstands; information required by law or ordinance to be placed on structures; notice to the public that a property is for sale or rent; a sign owned and sponsored by a community, civic or charitable organization; a sign identifying a company performing on-site construction; and On-Site Public Art.

(b) Outdoor Advertising Sign Company. The owner or operator of a structure used to display an outdoor advertising sign.

(c) Sign Support Structure. Any column, upright, brace or construction situate upon the ground, a building or another structure the purpose of which is to support a sign or sign message.

(d) Purchase Price. The full consideration paid or delivered or promised to be paid to an Outdoor Advertising Company for the installation, placement or maintenance of, or license to place, an outdoor advertising sign on any building, parcel or Sign Support Structure. The Purchase Price shall not include the price paid to the owner of the real property in consideration for the erection of a Sign Support Structur...