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File #: 2019-2277    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/8/2019 In control: Committee on Finance and Law
On agenda: 12/11/2019 Final action: 12/17/2019
Enactment date: 12/17/2019 Enactment #: 39
Effective date: 1/1/2020    
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 2020.
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. Summary 2019-2277

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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 2020. 

 

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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) 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 [2019] 2020. The interest to be paid under Section 246.03(d) hereof for the year [2019] 2020 is six (6) percent.

 

 

Section 2.  This Ordinance shall become effective January 1, 2020.