Presenter
Presented by Mr. Peduto
Title
Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; Chapter 253, Parking Tax, Section 253.02, Tax Levy and Rate, by decreasing the rate of the tax from 40% to 37.5% effective January 1, 2009.
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 253, Parking Tax, Section 253.02, Tax Levy and Rate is hereby amended and supplemented to read as follows:
253.02 TAX LEVY AND RATE
(a) A tax for general revenue purposes is hereby imposed upon each parking transaction by a patron of a non-residential parking place, at the rate of thirty-one (31) percent effective January 1, 2004 and increased to fifty (50) percent effective February 12, 2004 of the consideration for each parking facility transaction. The tax shall be collected by the operator form the patron, and shall be paid over to the Treasurer as provided in this chapter. For all transactions occurring on or after January 1, 2007, the rate of tax shall be forty-five (45) percent. For all transactions occurring on or after January 1, 2008, the tax rate shall be forty (40) percent. For all transactions occurring on or after January 1, 2009, the tax rate shall be 37.5 percent.
This ordinance shall become effective January 1, 2009.