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Ordinance amending and supplementing the Pittsburgh Code at Title Two: Fiscal, Article I: Administration, by adding Chapter 212: Administrative Matters for Taxes and Fees.
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The Council of the City of Pittsburgh enacts as follows:
Section 1. Title Two: Fiscal, Article I: Administration, shall provide as follows in Chapter 212: Administrative Matters for Taxes and Fees:
Chapter 212: - Administrative Matters for Taxes and Fees
? 212.01 - DEFINITIONS
As used in this Chapter, certain terms are defined as follows:
(a) COLLECTED TAXES OR FEES - The following taxes or fees are considered to be Collected Taxes or Fees under this Chapter: the Amusement Tax imposed under Title Two, Article VII, Chapter 241 of the City of Pittsburgh Code of Ordinances ("Code"); the Local Services Tax imposed under Title Two, Article VII, Chapter 252 of the Code; the Parking Tax imposed under Title Two, Article VII, Chapter 253 of the Code; and the Nonresident Sports Facility Usage Fee imposed under Title Two, Article X, Chapter 271 of the Code.
(b) PERSON - any corporation, partnership, limited liability company, business trust, association, estate, trust, unincorporated entity, sole proprietorship, foundation, or natural person. Whenever used in any provision prescribing a fine or penalty, the word "person" as applied to partnerships shall mean the partners thereof, and as applied to corporations and unincorporated associations shall mean the officers thereof.
(c) RESPONSIBLE PERSON - an officer of any corporation, an officer, director, or managing member of any unincorporated entity other than a partnership, the owner of a sole proprietorship, or the partner of a partnership, if: (a) such individual's job duties include the collection and remittance of the Collected Tax or Fee or signing the Collected Tax or Fee return; or (b) that individual has signing authority over the financial accounts of the entity and that person has the power or authority to decide which vendo...
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