City of Pittsburgh - File #: 2009-1939

• File #: 2009-1939
• Version: 1
• Type: Ordinance
• Status: Died due to expiration of legislative council session
• File created: 11/9/2009
• In control: Committee on Finance and Law
• Final action: 12/31/2009
• Title: Ordinance supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes, by adding Chapter 259, Post-Secondary Education Privilege Tax (also known as the Tuition Tax)
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
12/21/2009	1	Committee on Finance and Law	TABLED	Pass
12/16/2009	1	Committee on Finance and Law	Held in Committee	Pass
12/9/2009	1	Committee on Finance and Law	Held in Committee	Pass
12/2/2009	2	Committee on Finance and Law	Held in Committee	Pass
11/30/2009	1	Committee on Hearings	Public Hearing Held
11/18/2009	1	Committee on Finance and Law	Held for Cablecast Public Hearing	Pass
11/18/2009	1	Committee on Finance and Law	Held for Cablecast Post Agenda	Pass
11/9/2009	1	City Council	Read and referred

Presenter

Presented by Mr. Peduto

Title
Ordinance supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes, by adding Chapter 259, Post-Secondary Education Privilege Tax (also known as the Tuition Tax)

Body
The Council of the City of Pittsburgh hereby enacts as follows:

Section 1. The Pittsburgh Code, Title Two Fiscal; Article VII, Business Related Taxes, is hereby supplemented by adding Chapter 259, Post-Secondary Education Privilege Tax, which shall read as follows:

CHAPTER 259

POST-SECONDARY EDUCATION PRIVILEGE TAX

Section 259.01 DEFINITIONS.

The following words and phrases, when used in this Chapter, shall have the meanings given to them in this section unless the context clearly indicates otherwise:

(a) ATTENDANCE means any and all forms of participation in a learning process by a student when the education, instruction or training is conducted in or originates from a classroom or any other site located within the City.

(b) CONSIDERATION means the tuition charged to a student at the time of registration or anytime thereafter and either paid by or on behalf of a student or credited to a student's account as the result of scholarships, grants, stipends, awards, loans or any other form of credit or allowance.

(c) INSTITUTION OF POST-SECONDARY EDUCATION means an institution which provides education or training for consideration to students and which offers degrees, diplomas, certificates, credits, receipts, vouchers or any other form of documentation to verify registration or attendance. Nurseries, preschools, day care centers, kindergartens, as well as elementary, middle or high schools covering grades one through twelve, are not institutions of post-secondary education. Institutions of post-secondary education shall include, but shall not be limited to, universities, colleges, technical and trade schools and any other schools which offer professional training, career enhancement ...