Title
Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, Chapter 246: Home Rule Tax, Section 246.03: Declaration and Payment of Tax, at subsection (d) so as to fix the rate of interest on delinquent Home Rule Tax for the year 2027.
(Public Hearing scheduled for 12/10/26)
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The Council of the City of Pittsburgh hereby enacts as follows:
Section 1. The Pittsburgh Code is hereby amended at Title Two: Fiscal, Article VII: Business Related Taxes, Chapter 246: Home Rule Tax, Section 246.03: Declaration and Payment of Tax, at subsection (d) as follows:
§ 246.03 - DECLARATION AND PAYMENT OF TAX.
(d) Interest rate imposed. As required by state law, the City shall, on or before December 31, establish by ordinance the specific per annum interest rate to be imposed for unpaid taxes during the following tax year.
(1) Interest for 2027. The interest to be paid under Section 246.03(d) hereof for the year 2027 is six (6) percent.
Section 2. This Ordinance shall become effective January 1, 2027.