Presenter
Presented by Mr. Hertzberg
Title
Ordinance amending the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 249, Mercantile License Fees and Tax, Section 249.02, LICENSE REQUIRED; FEE, ISSUANCE and POSTING, AND Section 249.03 TAX LEVY AND COLLECTION by repealing the License Fee and Rate of Tax for the year 2005 and thereafter.
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 249 Mercantile License Fees and Tax; Section 249.02 License Required; Fee, Issuance and Posting and Section 249.04 Tax Rate are hereby amended as follows:
Section 249.02 LICENSE REQUIRED; FEE, ISSUANCE AND POSTING.
For the year 2004 and preceding years, [E] each person desiring to begin or continue to engage in business as a retail dealer or vendor of goods, wares or merchandise, or in the business as a wholesale dealer or vendor of goods, wares or merchandise, or in the business of conducting a restaurant or other place where food, drink or refreshments are sold, or in the business of conducting a place of amusement or entertainment, shall on or before January 1 of the license year, or prior to commencing business in the license year, obtain a mercantile license for each place of business in the city. The Treasurer shall issue a license upon payment of a fee of $8 for each license. A separate license shall be required for each type of business conducted on the same premises. Licenses shall be conspicuously posted at each place of business of every person at all times. For the year 2005 and succeeding years the license requirement and fee are repealed.
Section 249.03 TAX LEVY AND COLLECTION
Annually, for the year 2004 and preceding years, the city hereby imposes a mercantile license tax in the manner and at the rates hereinafter set forth. For the year 2005 and succeeding years the tax is repealed.
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