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File #: 2020-0887    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/6/2020 In control: Committee on Finance and Law
On agenda: 12/16/2020 Final action: 12/21/2020
Enactment date: 12/21/2020 Enactment #: 46
Effective date: 1/1/2021    
Title: Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, Chapter 246: Home Rule Tax, Section 246.03: Declaration and Payment of Tax, at subsection (d) so as to fix the rate of interest on delinquent Home Rule Tax for the year 2021.
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2020-0887 - Cover Ltr -246 Home Rule, 2. Summary 2020-0887

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Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, Chapter 246: Home Rule Tax, Section 246.03: Declaration and Payment of Tax, at subsection (d) so as to fix the rate of interest on delinquent Home Rule Tax for the year 2021. 

 

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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 246: Home Rule Tax, Section 246.03: Declaration and Payment of Tax, at subsection (d) as follows:

 

 

§ 246.03 - DECLARATION AND PAYMENT OF TAX.

 

 

(d) Interest rate imposed.  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.

(1)Interest for [2020] 2021. The interest to be paid under Section 246.03(d) hereof for the year [2020] 2021 is six (6) percent.

 

 

Section 2.                     This Ordinance shall become effective January 1, 2021.