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File #: 2018-1108    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/9/2018 In control: Committee on Finance and Law
On agenda: 12/12/2018 Final action: 12/18/2018
Enactment date: 12/18/2018 Enactment #: 47
Effective date: 1/1/2019    
Title: Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Tax, Chapter 245: Earned Income Tax, Section 245.03: Declaration and Payment of Tax, at subsection (d) so as to fix the rate of interest on delinquent Earned Income Tax for the year 2019.
Attachments: 1. Summary 2018-1108.docx

Title

Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Tax, Chapter 245: Earned Income Tax, Section 245.03: Declaration and Payment of Tax, at subsection (d) so as to fix the rate of interest on delinquent Earned Income Tax for the year 2019.

 

Body

Be it resolved by the Council of the City of Pittsburgh as follows:

 

Section 1.                     The Pittsburgh Code is hereby amended at Title Two: Fiscal, Article VII: Business Related Tax, Chapter 245: Earned Income Tax, Section 245.03: Declaration and Payment of Tax, at subsection (d) as follows:

 

 

§ 245.03 - 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.

[d](1) Interest for [2018] 2019. The interest to be paid under Section 245-03(e) hereof for the year [2018] 2019 is six (6) percent.

 

 

Section 2.                     This Ordinance shall become effective January 1, 2019.