Title
Ordinance Supplementing the Pittsburgh Code at Title Two, Fiscal; Article VII, Business Related Taxes, by adding Chapter 259, Excise Tax on Outdoor Advertising Transactions
Body
The Council of the City of Pittsburgh hereby enacts as follows:
Section 1. The Pittsburgh Code, Title Two Fiscal; Article VII, Business Related Taxes, is hereby supplemented by adding Chapter 259, Excise Tax on Outdoor Advertising Transactions, which shall read as follows:
CHAPTER 259.
EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS
ยง 259.01. Definitions.
In this Chapter the following words and phrases shall have the meanings given to them in this Section unless the context clearly requires otherwise:
(a) Accessory Sign. A sign which directs attention to information, identification, or advertisements strictly incidental to a lawful use of the premises on which it is located. This includes signs or devices indicating the business transacted, services rendered, goods sold, or produced on the premises; and name or emblem of a person, firm, institution, organization or activity occupying the premises.
(b) Non-Accessory Sign. A sign which directs attention to a business, industry, profession, commodity, service organization, activity, institution, business, product or entertainment neither sold, located nor offered upon the property where the sign is situated.
(c) Outdoor Advertising Sign. A non-accessory sign, but excluding: advertising matter displayed on operative currently registered motor vehicles or on pedestrians; accessory advertising matter displayed on newsstands; information required by law or ordinance to be placed on structures; notice to the public that a property is for sale or rent; a sign owned and sponsored by a community, civic or charitable organization; a sign identifying a company performing on-site construction; and On-Site Public Art.
(d) On-site Public Art. Artwork such as a painting or mural that is permanent (i.e. la...
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