Presenter
Presented by Mr. Hertzberg
Title
Ordinance amending the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; by adjusting payments for year 2005 only, Chapter 258, PAYROLL TAX, Section 258.06 Returns.
Body
Be it resolved that 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 amended by adjusting payments for year 2005 only, Chapter 258, PAYROLL TAX, Section 258.06 Returns, which shall read as follows:
Chapter 258 PAYROLL TAX.
Section 258.06 Returns
The first quarterly return, which is due February 28 of the current year, shall be an estimated first quarter 2005 return, [filed] and the tax shall be paid based on the amount of payroll expense during the months of October, November, and December of the preceding year[;].[the] The second quarterly return, which is due May 31 of the current year, shall be filed and the tax shall be paid based on the amount of payroll expense during the months of January, February, and March of the current year; the third quarterly return, which is due August 31, shall be filed and the tax shall be paid based on the amount of payroll expense during the months of April, May, and June of the current year; the fourth quarterly return, which is due November 30 of the current year, shall be filed and the tax shall be paid based on the amount of payroll during the months of July, August, and September of the current year.
For the year 2005 only; the first quarterly return , having been filed February 28, shall be adjusted accordingly to reflect actual first quarter 2005 payroll expenses on the May 31 return; over payments from the February 28 return shall be deducted and underpayments added to the May 31 return.
An employer which conducts business in the City on a temporary, seasonal or itinerant basis shall file a return and pay the tax within ten (10) days of the completi...
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