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File #: 2022-0940    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/10/2022 In control: Committee on Finance and Law
On agenda: 11/14/2022 Final action: 12/19/2022
Enactment date: 12/19/2022 Enactment #: 29
Effective date: 1/1/2023    
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 2023. (Public Hearing held 11/23/22)
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2022-0940 Cover Letter 246 Home Rule 2023, 2. Summary 2022-0940

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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 2023. 

(Public Hearing held 11/23/22)

 

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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 [2022] 2023. The interest to be paid under Section 246.03(d) hereof for the year [2022] 2023 is six (6) percent.

 

 

Section 2.                     This Ordinance shall become effective January 1, 2023.