Title
Ordinance amending the Pittsburgh Code of Ordinances, Title Two: Fiscal; Article VII: Business Related Taxes; Chapter 258: Payroll Tax, by revising Sections 258.06 (Returns) to align the return schedule with the calendar year.
Body
WHEREAS, the City of Pittsburgh collects quarterly returns for Payroll Taxes; and
WHEREAS, the first quarter for purposes of Payroll Taxes returns currently begins in October of the prior calendar year, and this schedule causes confusion among taxpayers; and
WHEREAS, the Department of Finance proposes to align the Payroll Tax return schedule with the calendar year, with the first quarter beginning in January of the calendar year, to eliminate confusion among taxpayers.
Be it resolved that the Council of the City of Pittsburgh does hereby enact as follows:
Section 1.
The Pittsburgh Code of Ordinances, Title Two: Fiscal; Article VII: Business Related Taxes; Chapter 258: Payroll Tax, Section 258.06: Returns is hereby amended as follows:
? 258.06 - RETURNS.
The first quarterly return, which is due [February 28] May 31 of the current year, shall be filed and the tax shall be paid based on the amount of payroll expense during the months of [October, November, and December] January, February, and March of the [preceding] current year; the second quarterly return, which is due [May 31] August 31 of the current year, shall be filed and the tax shall be paid based on the amount of payroll expense during the months of [January, February, and March] April, May, and June of the current year; the third quarterly return, which is due [August 31] November 30 of the current year, shall be filed and the tax shall be paid based on the amount of payroll expense during the months of [April, May, and June] July, August, and September] of the current year; the fourth quarterly return, which is due [November 30] February 28 of the [current] succeeding year, shall be filed and the tax shall be paid based on the amount of payr...
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