City of Pittsburgh - File #: 2004-0878

• File #: 2004-0878
• Version: 2
• Type: Ordinance
• Status: Passed Finally
• File created: 11/30/2004
• In control: Committee on Finance & Budget
• Final action: 12/20/2004
• Enactment date: 12/20/2004
• Enactment #: 24
• Effective date: 12/29/2004
• Title: An Ordinance supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; by adding Chapter 252, EMERGENCY AND MUNICIPAL SERVICES TAX.
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
12/29/2004	2	Mayor	Signed by the Mayor
12/20/2004	2	City Council	Passed Finally	Pass
12/15/2004	1	Committee on Finance & Budget	AMENDED	Pass
12/15/2004	2	Committee on Finance & Budget	Affirmatively Recommended as Amended	Pass
12/13/2004	1	Committee on Hearings	Public Hearing Held
12/1/2004	1	Committee on Finance & Budget	Held for Cablecast Public Hearing	Pass
12/1/2004	1	Committee on Finance & Budget	Held for Cablecast Public Hearing
12/1/2004	1	Committee on Hearings	Public Hearing Scheduled
11/30/2004	1	City Council	Read and referred
11/30/2004	1	City Council	Waived under Rule 8	Pass

Presenter
Presented by Mr. Hertzberg

AS AMENDED

Title
An Ordinance supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; by adding Chapter 252, EMERGENCY AND MUNICIPAL SERVICES TAX.
Body
Be it resolve by the Council of the City of Pittsburgh as follows:

Section 1. The Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; is hereby supplemented by adding Chapter 252 EMEGENCY AND MUNICIPAL
SERVICES TAX.

Chapter 252 EMEGENCY AND MUNICIPAL SERVICES TAX

Section 252.01 DEFINITIONS.

(a) COMPENSATION. Any salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income.

(b) OCCUPATION. Any livelihood, job, trade, profession, business or enterprise of any
kind for which any compensation is received. A person may have more than one occupation.

(c) TAX YEAR. The present 12-month period beginning January 1 and ending
December 31.

(d) EMPLOYER. A person, partnership, limited partnership, association, unincorporated
or otherwise, corporation, institution, trust, governmental body or unit or agency, or any other entity situated or doing business in the city employing one or more persons for a salary, wage, commission or other compensation.

(e) TAXPAYER. Any natural person, resident or nonresident, liable for tax under this
chapter.


Section 252.02 LEVY AND RATE.

For the purpose of supplementing the funds for (1) police, fire and/or emergency services; (2) road construction and/or maintenance; or (3) reduction of property taxes, a tax is hereby levied upon the privilege of engaging in an occupation within the city for each calendar year. Each natural person who exercises such privilege for any length of time shall pay a tax in the amount of $52 in accordance with the provisions of this chapter.

(b) The tax hereby levied shall not be imposed at the full rate of fifty-two dollars ($52) upon any natural person whose total income from all s...