Title
Ordinance, amending and supplementing the Pittsburgh City Code at Title Two: Fiscal, Article VII: Business Related Taxes, by adding chapter 257: Medical and Higher-Education Facilities User Privilege Tax, pursuant to the Authority of the Local Tax Enabling Act, 1965, December 31, P.L. 1257, et seq. and the City of Pittsburgh Home Rule Charter.
(Needs to be held for a Public Hearing)
Body
The Council of the City of Pittsburgh hereby enacts as follows:
Section 1. The Pittsburgh Code is hereby supplemented by the addition of the following new chapter:
CHAPTER 257: MEDICAL AND HIGHER-EDUCATION FACILITIES USER PRIVILEGE TAX
257.01 - PURPOSE
Whereas, users of tax exempt medical and higher-education institutions located in the City of Pittsburgh, who may or may not be residents of the City, are entitled to receive, and do receive, essential services rendered by the City, including, but not limited to, recreational programs and facilities, emergency treatment, sanitation services, and police and fire protection; and, whereas, such users contribute to a greater need for maintenance for all City services as well as City streets and bridges, parks, traffic controls, waste disposal facilities and similar properties; and, whereas, institutions furnishing services to such users are exempt from all City taxation and are, therefore, subsidized to a great extent by taxpayers of the City, the Council of the City of Pittsburgh finds it reasonable and just that users of such tax exempt facilities who purchase the superior medical and higher-educational services that are available in the City, pay an appropriate tax for general revenue purposes, enacted pursuant to the Local Tax Enabling Act and to Pittsburgh Home Rule powers.
257.02 - DEFINITIONS
As used in this Chapter, the following words and phrases shall have these meanings:
(a) 'Consideration' - the amount charged or claimed by a medical or higher-educational institutions to be due for its services to a user, in ...
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