Presenter
Presented by Mr. Udin
Title
An Ordinance amending and supplementing the Pittsburgh Code, Title Two Fiscal, Article VII, Business Related Taxes, Chapter 241 Amusement Tax, Section 241.04 Amusement Tax Computation by increasing the rate from 5% to 10%.
Body
Be it resolved by the Council of the City of Pittsburgh as follows:
Section 1. Section 245.04 of the Pittsburgh Code is hereby amended and supplemented 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 effective January 1, 2004. [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.]
Section 2. This ordinance shall become effective January 1, 2004.