Title
Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, Chapter 241: Amusement Tax, Section 241.01: Definitions, to update language in the city code. 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 241: Amusement Tax, Section 241.01:
Definitions, as follows:
Body
The Council of the City of Pittsburgh hereby enacts as follows:
Section 1.
CHAPTER 241: - AMUSEMENT TAX
? 241.01 - DEFINITIONS.
As used in this Chapter, certain terms are defined as follows:
(a) AMUSEMENT. All manner and forms of entertainment, including concerts, moving picture shows, vaudeville, circus, carnival and side shows; all forms of entertainment at fair grounds and amusement parks; athletic contests including wrestling matches, boxing and sparring exhibitions, football, basketball and baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing and all other forms of diversion, sport, recreation or pastime; shows, exhibitions, contests, displays and games, and all other methods of obtaining admission charges, donations, contributions or monetary charges of any character, from the general public or a limited or selected number thereof, directly or indirectly, in return for other than tangible property, or specific personal professional services; provided that the term AMUSEMENT shall not include any Exempt Amusement or any amusement located outside the City limits private annual affairs sponsored by nonprofit organizations for members and their guests at which the admission charges or contribution equal or approximate the expenses.
(b) ESTABLISHED PRICE. Regular monetary charge of any character, including donations and contributions, fixed and exacted or in any manner received by producers, as herein defined, from the general public or a limited or s...
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