Presenter
Presented by Mr. Udin
Title
An Ordinance amending and supplementing the Pittsburgh Code, Title Two Fiscal, Article VII, Business Related Taxes, Chapter 246, Home Rule Tax, Section 246.02 Imposition of Tax by increasing the rate from 5/8% to 1%.
Body
Be it resolved by the Council of the City of Pittsburgh as follows:
Section 1. Section 246.02 of the Pittsburgh Code is hereby amended and supplemented to read as follows:
§ 246.02 IMPOSITION OF TAX.
(a) A tax for general revenue purposes of [five-eighths ( 5/8) of] one (1) percent over and above the tax collected under Chapter 245, is hereby imposed on the following:
(1) Salaries, wages, commissions and other compensation earned on and after January 1, 1989, by residents of the city.
(2) Net profits earned on and after January 1, 1989, of businesses, professions and other activities conducted by residents of the city
Section 2. This ordinance shall become effective January 1, 2004.