Pittsburgh Logo
Share to Facebook Share to Twitter Bookmark and Share
File #: 2005-1936    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/29/2005 In control: Committee on Finance & Budget
On agenda: Final action: 12/19/2005
Enactment date: 12/19/2005 Enactment #: 46
Effective date: 12/23/2005    
Title: Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 241, Amusement Tax, so as to comply with the requirements of Act 186 of 2004 by reducing to two and one-half (2.5%) percent the rate of tax applicable to admissions to performing arts for which the net proceeds inure exclusively to an Institution of Purely Public Charity,
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2005-1936.doc
Presenter
Presented by Mr. Shields

Title
Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 241, Amusement Tax, so as to comply with the requirements of Act 186 of 2004 by reducing to two and one-half (2.5%) percent the rate of tax applicable to admissions to performing arts for which the net proceeds inure exclusively to an Institution of Purely Public Charity,

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 241, Amusement Tax; Section 241.01, definitions, is hereby amended and supplemented by adding definitions of the terms ”performing arts” and “person” and changing the designation of the subsequent definitions as follows:

d. PERFORMING ARTS. Artistic performances of live concerts, dance, ballet, opera, traditional forms of drama, including both comedy and tragedy, repertoire works and dramatic recitation of recognized works of literary art of the kind and in the nature normally associated with traditional and contemporary American theater.

e. PERSON. A corporation, partnership, self-employed individual, business trust, association, estate, trust, foundation or natural person. Whenever used in any provision prescribing a fine or penalty the word “person” as applied to partnerships, shall mean the partners thereof, and as applied to corporations and unincorporated associations, shall mean the officers thereof.

f. [d] PLACE OF AMUSEMENT. Any place indoors or outdoors within the City where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement as herein defined, including among others, theaters, opera houses, moving picture houses, amusement parks, skating rinks, circus or carnival tents or grounds, fairgrounds, social sporting, athletic riding, gun and country club...

Click here for full text