Presenter
Presented by Mr. Deasy
Title
Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 252, Emergency and Municipal Services Tax, by changing the title of Chapter 252 from, “EMERGENCY AND MUNICIPAL SERVICES TAX” to “LOCAL SERVICES TAX”, and by otherwise changing the provisions of Chapter 252 so as to comply with the statutory requirements of Act 7 of 2007 in regard to exemptions, dates of payments and withholding.
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 252 Emergency and Municipal Services Tax, is hereby amended and supplemented to read as follows:
Chapter 252: [EMEGENCY AND MUNICIPAL SERVICES TAX]
LOCAL SERVICES TAX
Section 252.01 DEFINITIONS.
[COMPENSATION. Any salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income.]
EMPLOYER. A person, partnership, limited partnership, association, unincorporated or otherwise, corporation, institution, trust, governmental body or unit or agency, or any other entity situated or doing business in the city employing one (1) or more persons for a salary, wage, commission or other compensation.
EARNED INCOME. Compensation as this term is defined in Section 13, relating to earned income taxes, of the Local Tax Enabling Act, the Act of December 31, 1965, P.L.1257, Section 13, as amended, 53 P.S. Section 6913, as amended.
OCCUPATION. Any livelihood, job, trade, profession, business or enterprise of any kind for which any compensation is received. A person may have more than one (1) occupation.
PERSON. A natural person. Whenever used in any provision prescribing a fine or penalty the word “person”, as applied to partnerships, shall mean the partners thereof, and as applied to corporations and unincorporated associations, shall mean the officers there...
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