Presenter
Presented by Mr. Deasy
Title
Ordinance amending the Pittsburgh Code, Title Two, Fiscal, Article VII, Business Related Taxes, Chapter 241, Amusement Tax, Section 241.04, Amusement Tax Computation, by reducing the rate of tax for certain Non-Profit Performing Arts, from one and one-quarter (1.25) percent in 2007 to zero (0) percent in 2008.
Body
Be it resolved by the Council of the City of Pittsburgh as follows:
Section 1. The Pittsburgh Code, Title Two, Fiscal, Article VII, Business Related Taxes, Chapter 241, Amusement Tax, Section 241.04, Amusement Tax Computation is hereby amended to read as follows:
241.04 AMUSEMENT TAX COMPUTATION
(a) General Rate. A tax is hereby imposed upon the patron of any amusement for the privilege of attending or engaging in any amusement at the rate of ten (10) percent of the established price charged the general public or a limited or selected group thereof, by any producer for the privilege, which shall be paid by the person acquiring the privilege for any given calendar year prior to 1995. Effective January 1, 1995, applicable for all amusements which occur on or after that date, the tax rate shall be five (5) percent.
(1) Rate for certain performing arts. [Effective January 1, 2006 and] For as long as the City of Pittsburgh may impose and collect a non-resident sports facility usage fee pursuant to the provisions of the Local Tax Enabling Act, the tax levied under this chapter shall be imposed and collected [at a reduced rate of two and one-half (2.5) percent] on admissions to places of amusement which are involved with performing arts for which the net proceeds therefrom inure exclusively to the benefit of an Institution of Purely Public Charity at the following rates: for tax years prior to 2006, the general rate specified in paragraph (a) shall apply; for the tax year 2006, the rate shall be two and one-half (2.5) percent; for the tax year 2007, the rate shall be one and one-quarter (1.25) percent; for the tax year 2008 and subsequent tax years, the rate shall be zero (0) percent. Regardless of rate, producers shall be required to file tax returns showing admissions collected and shall otherwise comply with the various provisions of this chapter. [Effective January 1, 2007, the tax rate for certain performing arts shall be imposed and collected at the rate of one and one-quarter (1.25) percent.]
(b) Tax computations for free admissions. If persons are admitted free to any place of amusement at a time and under circumstances for which an established price is charged to other persons, the tax imposed herein shall be computed on the established price charged to other persons for the same or similar accommodations, to be paid by the person so admitted. If persons are admitted at a reduced rate, the tax imposed shall be computed on the reduced rate paid. However, children under twelve (12) years of age, disabled veterans and members of the armed services when on active duty and in uniform, who are admitted free of charge to any place of amusement, shall not be required to pay the tax imposed by this Chapter.
(c) Tax on boxes or other seating. For persons having the permanent use or lease of boxes or seats in any place of amusement, the tax imposed shall be computed on the price or rental charged for boxes or seats in the place of amusement, the tax to be paid by the holder or lessee.
SECTION 2
This ordinance shall become effective January 1, 2008.