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File #: 2021-2172    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/5/2021 In control: Committee on Finance and Law
On agenda: 11/8/2021 Final action: 12/20/2021
Enactment date: 12/20/2021 Enactment #: 64
Effective date: 12/27/2021    
Title: Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, 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 2022. (Public Hearing held 12/13/21)
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2021-2172 - Letter 245 Earned Income 2022, 2. Summary 2021-2172

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Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article VII: Business Related Taxes, 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 2022.

(Public Hearing held 12/13/21)

 

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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 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) 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 [2021] 2022. The interest to be paid under Section 245.03(d) hereof for the year [2021] 2022 is six (6) percent.

 

 

Section 2.  This Ordinance shall become effective January 1, 2022.