WHAT ARE THE HOURS OF OPERATION FOR THE SELF-ASSESSED TAX OFFICE?
The office is open 7:30 a.m. through 4:00 p.m., Monday through Friday, excluding holidays.
Where is the Office Located?
The office is located on the 2nd Floor, City-County Building – 414 Grant Street. The mailing address is:
City of Pittsburgh
Department of Finance
414 Grant Street
Pittsburgh, PA 15219
Contacts for Business Taxes :
For general City business tax questions call Taxpayer Services at: 412-255-8822
For tax forms call our Forms Line at: 412-255-2524
For Parking Tax questions call: 412-255-2536
For Amusement Tax questions call: 412-255-2547
For questions regarding Registering a New Business call: 412-255-2543
Contacts for Real Estate Taxes :
For general question on Real Estate Taxes call: 412-255-2525
For general questions on City Properties for Sale call: 412-255-2300
It is the taxpayer’s responsibility to pay taxes when due.
Failure to receive a form is never an excuse for a late payment.
City and School District of Pittsburgh taxes that are not paid when due require the additional payment of penalty and interest.
The City and School District do not recognize Federal tax extensions. No extensions are ever granted.
Taxes that are not paid when due accrue penalty and interest.
One day’s delinquency past the due date means a whole month’s penalty and interest.
If the due date of a tax return falls on a holiday or a weekend it must be postmarked by the Post Office on the due date or earlier to be considered on time and not late.
When the Treasurer receives only a partial payment and penalty and interest are due, the payment is applied to Tax liability until paid off and then payments are applied to the accrued interest and penalty.
A bill will be sent for the balance of tax plus additional penalty and interest.
At the time one begins doing business in Pittsburgh, the business must be registered with the City Treasurer.
Several of the taxes require the filing of a tax return by the taxpayer even when there is no tax due.
This is true for the Local Service Tax and Payroll Expense Tax.
In accordance with the Local Taxpayers Bill of Rights, Act 50 of 1998, a taxpayer shall file a written request for a refund or a credit on the prescribed form within 3 years of the due date of the tax return, or 1 year after actual payment of the tax, whichever is later.
Any business, trade or profession carrying on an activity within the City needs to register with the Treasurer’s Office. You can do this by downloading a New Business Registration form, come in to the office, or call 412-255-2543 to have a form mailed to you.
Wage Tax Information for City and School District of Pittsburgh
Jordan Tax Service, Inc. (JTS) was selected by the Allegheny County Central Tax Collection Committee (ACCTCC) to collect the Earned Income Tax for the Allegheny County Central Tax Collection District (ACCTCD). The ACCTCD includes the City of Pittsburgh, School District of Pittsburgh, and Mount Oliver Borough. These changes are the result of PA Act 32 of 2008, which was effective in 2012.
An employer must register with JTS if it:
Has a location in the ACCTCD where it employs one or more
Currently withholds 2011 EIT to the City of Pittsburgh or
School District of Pittsburgh.
Please see the Tax Bulletin for additional information concerning registration with Jordan Tax Service, Inc.
Starting January 1, 2012, JTS will be collecting:
Quarterly Wage Tax (WT-1)
Monthly Wage Tax (WTD)
Net Profit (NP-5)
Individual Wage Tax (WT-4)
Year End Reconciliation (WTE-3
Individual Earned Income Tax (PGH-40).
This includes all current and prior 2012 taxes as well as 2011 final returns, 2011 4th quarter returns due in 2012 and any delinquent 2011 taxes for taxes listed above.
The City of Pittsburgh will still collect current and prior tax for:
Payroll Expense Tax (ET-1)
Local Services Tax (LS-1 & LS-3)
Amusement Tax (AT)
Parking Tax (PT)
Institution Privilege Tax (ISP)
Facility Usage Fee (UF)
For more information call 412-255-8822.
Local Service Tax
A tax on individuals for the privilege of engaging in an occupation. The Local Services Tax is levied, assessed, and collected by the political sub-division of the taxpayer’s primary place of employment. Rate of tax is $52. The employer is required to withhold the pro-rata share of the tax by dividing $52 by the number of payroll periods established by the employer. See the Exemption Certificate for exclusions.
Formerly the Emergency & Municipal Services Tax) & (Formerly the Occupation Tax
Emergency and Municipal Services Tax
1-1-2008 replaced by the Local Services Tax, see above.
Who is Taxed?
Every individual employed or self-employed working within the City of Pittsburgh.
Employers are required to withhold this tax from the earnings of their employees, but the employees are not relieved of liability until the tax is paid.
If not paid via withholding, the employee must pay the tax directly to the City Treasurer.
Pennsylvania law limits total payment by one person to a maximum of $52.00 per year, regardless of the number of employers in a year.
For additional information call: 412-255-8821
Business Privilege Tax FAQ- Tax Discountinued- Delinquencies still owed
Who is taxed?
Any business, trade or profession carrying on an activity within the City of Pittsburgh.
This does not apply to retail or wholesale vending of goods, wares or merchandise, employment for W-2 wages, or activities of a non-profit organization.
What is taxed?
Gross income attributable to a business office.
Receipts attributable to a bona fide out of City office;
Any portion of receipts attributable to interstate commerce
Taxes collected as agent for a governmental body
Any aspect of a business which is specifically exempted or excluded by law.
On the Business Privilege Tax Return, Section B, what is the $20,000.00 Exclusion and who gets it?
Per City Ordinance #6 of 1996 – Exemption on Gross Annual Receipts, individuals, married couples jointly in business, partnerships and corporations are entitled to ONE exemption from gross receipts.
If you file more than one Business Privilege Tax return, you may take the exemption against ONLY ONE of those returns.
Subtract the $20,000.00 from gross revenue to obtain the taxable revenue.
You must file a Business Privilege Tax return in order to benefit from the exemption.
What is the Tax Rate for 2007 through 2010?
1 Mill (.001) – the Business Privilege Tax will be phased out by 2010.
2 Mills (.002) – the Business Privilege Tax for 2005 and 2006.
If your only Permanent Bona Fide Office is Located in Pittsburghwhat is Taxable?
All gross receipts for work performed within the State of Pennsylvania should be included in your taxable gross receipts.
Does an on-site Trailer at a contruction site located outside of Pittsburgh allow you to exclude those Gross Receipts if your Payment office is in Pittsburgh?
No. Based on the Northwood Construction Company Inc. vs. Upper Moreland Township Supreme Court Case, and other recent court cases, listed below, a temporary on-site trailer used by a contractor is not considered a permanent place of business. You should include the temporary on-site trailers within Pennsylvania in your taxable gross receipts.
If a Client is located in another state what is taxable?
All gross receipts for work performed within the State of Pennsylvania would be taxable.
Sub-contract labor performed in another state must be included in the taxable gross receipts.
Interstate Commerce is allocated; you do not exclude all the gross receipts.
Professional fees derived from services billed on an hourly basis may be apportioned by excluding receipts attributable to charges to the client for services you actually performed out-of-state.