City of Pittsburgh - File #: 2004-0890

• File #: 2004-0890
• Version: 1
• Type: Ordinance
• Status: Passed Finally
• File created: 12/7/2004
• In control: Committee on Finance & Budget
• Final action: 12/20/2004
• Enactment date: 12/20/2004
• Enactment #: 29
• Effective date: 12/29/2004
• Title: Ordinance amending the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 243, Business Privilege Tax, Section 243.02, Tax Levy and Rate, by reducing the rate of tax for the year 2005 and subsequent years.
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
12/29/2004	1	Mayor	Signed by the Mayor
12/20/2004	1	City Council	Passed Finally	Pass
12/15/2004	1	Committee on Finance & Budget	Affirmatively Recommended	Pass
12/7/2004	1	City Council	Read and referred

Presenter

Presented by Mr. Hertzberg

Title

Ordinance amending the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 243, Business Privilege Tax, Section 243.02, Tax Levy and Rate, by reducing the rate of tax for the year 2005 and subsequent years.

Body

Be it resolved by the Council of the City of Pittsburgh as follows:

Section 1.  The Pittsburgh Code, Title Two-Fiscal; Article VII, Business Related Taxes; Chapter 243 Business Privilege Tax; Section 243.02 Tax Levy and Rate is hereby amended as follows:

Section 243.02 TAX LEVY AND RATE.

For the year 2004 and preceding years, [E] every person engaging in any business in the city shall pay an annual tax at the rate of six mills (.006) on each dollar of volume of the gross annual receipts thereof.  

For the years 2005 and 2006, every person engaging in any business in the city shall pay an annual tax at the rate of two mills (.002) on each dollar of volume of gross annual receipts thereof.  

For the years 2007, 2008 and 2009, every person engaging in any business in the city shall pay an annual tax at the rate of one mill (.001) on each dollar of volume of gross annual receipts thereof, unless the revenues collected from the payroll tax, levied pursuant to Chapter 258 of this Title, exceeds fifty million five hundred thousand dollars ($50,500,000) in any fiscal year, at which time the Business Privilege tax shall be replaced for the subsequent year as required by State Act 222 of 2004.

For the year 2010 and thereafter, the tax is repealed.