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Earned Income Tax - (Employer Withholding) is collected by Jordan Tax Service

WHAT IS TAXED?

Under Pennsylvania Earned Income Tax law, all residents of the City of Pittsburgh must have three (3%) percent of their wages withheld from their pay as Earned Income Tax. This amount is to be remitted to Jordan Tax Services. This applies whether the employer is located within or outside the City of Pittsburgh. The determining factor is the residency of the employee, not the location of the employer.

If insufficient amounts are withheld by employers, City residents are required to pay the difference when EIT tax returns are filed with Jordan Tax Services. Jordan Tax Services is the agent for EIT Tax collection for the Allegheny County Central Tax District.

TAX RATE: City of Pittsburgh residential; City 1%, School district 2%. 3% Total

Jordan Tax Services can be contacted at 412-345-7966 or jts@jordantax.com.

DUE DATE:The last day of the second month after quarter end for the prior quarters’ activity.

TAX RATE: 5½ Mills (.0055) or .55%

WHO PAYS THE TAX?

All persons who engage, hire, employ, or contract with one or more individuals, as employees, to perform work or render services within the City of Pittsburgh. The Payroll Tax is computed on the employer’s total payroll expense (total compensation) associated with business activity in the City.  Partners are considered employees of the employer for purposes of the Payroll Tax.  You do not need to be located in the City of Pittsburgh to be subject to this tax.

 

DO SELF-EMPLOYED PERSONS AND PARTNERS HAVE TO PAY THE TAX?

Yes, self-employed persons and partners in a partnership, if the partnership otherwise does not remit the tax, must file the tax return and remit the tax on their own earnings. In calculating the earnings of self-employed persons or partners, such earnings are the sum of guaranteed payments and the lesser of net profits or net draws or distributions from the business. Passive income received by a self-employed person or a partner is not subject to tax because it is not considered “earned” income.

 

IMPORTANT DATES

Employers must file quarterly reports with the City Treasurer on or before the last day of the second month after the quarter, reporting the preceding quarter’s activity on the Payroll Expense Tax Form provided at https://pittsburghpa.gov/finance/tax-forms. Thus, 1st Quarter taxes and reports are due May 31st, 2nd Quarter; taxes and reports are due August 31st, 3rd Quarter taxes and reports are due November 30th, and 4th Quarter taxes and reports are due February 28th of the following year.

 

TAX RATES, PENALTIES, AND FEES

How much is it?

The Payroll Tax is fifty-five hundredths of a percent (.55% or .0055) of payroll expense generated as a result of an employer conducting business within the City of Pittsburgh, collected quarterly.

What is taxed?

Payroll expense, which is the total compensation paid, including salaries, wages, net distributions, commissions, bonuses, stock options and other compensation to all individuals who during any tax year, perform work or render services in whole or in part in the City of Pittsburgh.

For more information, see:

What if my employees don’t just work in the City of Pittsburgh?

For employers whose employees perform work or render services partly within and partly outside of the City of Pittsburgh, the method of computing their payroll expense attributable to the City of Pittsburgh is to use the percentage of total number of working hours employed within the City of Pittsburgh compared to the total number of hours employed (within and outside) the City for each individual employee.  Detailed examples are provided in the Regulations.

What happens if you don’t pay on time?

If an employer does not pay on time, interest and penalties will be added to the amount it owes.

In order for a mailed report and return to be considered timely, it must be postmarked by the United States Post Office by the due date.  The City Treasurer will allow for a two-day grace period for those reports and returns privately postmarked.

In order for an electronically submitted report and return to be considered timely, it must be submitted by 11:59PM Eastern Time on the due date.

 

DISCOUNTS AND SPECIAL RULES

Are you eligible for a discount?

No discounts are available for the Payroll Tax.

Do special rules apply to non-profit charities?

Yes.  A charitable organization, shall calculate the tax that would otherwise be attributable to the City of Pittsburgh and file a return, but shall only pay the tax on that portion of its payroll expense attributable to business activity for which a tax may be imposed pursuant to unrelated business income tax (“UBIT”) under Section 511 of the Internal Revenue Code. Please review your IRS Form 990-T to determine which part of your activities are subject to the UBIT. If the charity has purchased or is operating branches, affiliates, subsidiaries or other business entities that do not independently meet the standards of the “Institutions of Purely Public Charity Act”, the tax shall be paid on the payroll attributable to such for-profit branches, affiliates or subsidiaries, whether or not the employees are leased or placed under the auspices of the charity’s umbrella or parent organization.

 

HOW TO PAY

By mail:

  • Make check payable to: “Treasurer, City of Pittsburgh.” Do not send cash.
  • Mail to: Payroll Expense Tax, 414 Grant St., Pittsburgh, PA 15219-2476
  • A $30.00 fee will be assessed for any check returned from the bank for any reason.

In Person:

  • Visit the first floor payment windows of the City Treasurer’s Office in the City-County Building at 414 Grant St, Pittsburgh PA.
  • A check or cash are acceptable for in-person payments.

TAX CODE

The relevant ordinance is Section 258 of the Pittsburgh Municipal Code.

 

FORMS AND INSTRUCTIONS

The Payroll Tax Form, as well as instructions that apply to this and other tax types, can be found at https://pittsburghpa.gov/finance/tax-forms.

 

RELATED CONTENT

Every employer not registered with the City of Pittsburgh shall, within 15 days after first becoming an employer, register with the City the employer’s name, address and such other information as the City may require.

The Payroll Tax Regulations can be found on https://pittsburghpa.gov/finance/tax-forms.

Pittsburgh Code Reference: Ch. 258

For new business registration call 412-255-2525.

 DUE DATE: 30 days after quarter end for the prior quarters' activity.

TAX RATE: $52/year

WHO COLLECTS THE TAX?

Employers are required to withhold the tax from the earnings of their employees and pay over the tax to the City Treasurer.  For purposes of this tax, sole proprietors and partners shall be deemed to be employees.  The Local Services Tax of $52 is to be deducted evenly from pay checks throughout the year.

If the employer does not withhold the proper amount of tax, then the employee, partner, or self-employed person must pay the Local Services Tax directly to the City Treasurer.

 

IMPORTANT DATES

Employers must file quarterly reports with the City Treasurer on or before the 30th day after the quarter, reporting the preceding quarter’s activity on the form provided at https://pittsburghpa.gov/finance/tax-forms.

For the fourth quarter report and payment, employers must also submit, on a CD, a year end summary of employee name, SSN, and the total amount paid for the year.

 

TAX RATES, PENALTIES, AND FEES

How much is it?

The Local Services Tax is $52/year, collected quarterly.

For more information, see:

What happens if you don’t pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.  The failure of any employer to withhold the tax shall not relieve the employee from the duty to file a return and pay the proper amount of tax.  Employees who believe their employer has not appropriately withheld the Local Services Tax should contact the City of Pittsburgh Finance Department at 412-255-2525.

In order for a mailed report and return to be considered timely, it must be postmarked by the United States Post Office by the due date.  The City Treasurer will allow for a two-day grace period for those reports and returns privately postmarked.

In order for an electronically submitted report and return to be considered timely, it must be submitted by 11:59PM Eastern Time on the due date.

 

DISCOUNTS AND EXEMPTIONS

Are you eligible for a discount?

No discounts are available for the Local Services Tax.  However, an employee whose total income for a calendar year was less than $12,000, can apply for a refund of $52 (or the amount withheld) the following year using the Local Services Refund form at the “Local Services Tax Refund Form” link at https://pittsburghpa.gov/finance/tax-forms

 

Can you be excused from collecting the tax and paying the tax to the City?

Yes.  Employers must discontinue withholding the Local Services Tax when (i) the total earned income from all sources within the City of Pittsburgh is less than $12,000; (ii) the employee is on active duty in the military; or (iii) the employee is an honorably discharged veteran of the armed forces with a 100% service-connected-disability.  In order to receive an exemption from the Local Services Tax, the employee must file an exemption certificate with their employer which can be found at the “Local Services Tax Exemption Certificate” link at https://pittsburghpa.gov/finance/tax-forms

 

What happens if the employee changes job locations during the year or works outside the City?

The employer is supposed to withhold the Local Services Tax for the municipality associated with the principal work location of the employee.  For example, if the employee has $10 in Local Services Tax withheld for Municipality “A” and changes her job location to the City in the same calendar year, then the employee must provide the employer an exemption certificate.  Having received the timely filed exemption certificate, the employer only has to withhold $42 ($52 less $10 paid to Municipality “A”) in City Local Services Tax from the employee.

 

What happens if the employee changes his employer during the year?

The employee is supposed to provide the employer an exemption certificate showing how much Local Services Tax has been withheld during the current year.  No more than $52 in Local Services Tax can be withheld by all employers from a particular employee.

 

HOW TO PAY

By mail:

  • Make check payable to: “Treasurer, City of Pittsburgh.” Do not send cash.
  • Mail to: City Treasurer LS-1 Tax, 414 Grant St., Pittsburgh, PA 15219-2476
  • A $30.00 fee will be assessed for any check returned from the bank for any reason.

In Person:

  • Visit the first floor payment windows of the City Treasurer’s Office in the City-County Building at 414 Grant St, Pittsburgh PA.
  • A check or cash are acceptable for in-person payments.

 

TAX CODE

The relevant ordinance is Section 252 of the Pittsburgh Municipal Code.

 

FORMS AND INSTRUCTIONS

The Local Services Tax Form, as well as instructions that apply to this and other tax types, can be found at https://pittsburghpa.gov/finance/tax-forms.

 

RELATED CONTENT

Every employer not registered with the City of Pittsburgh shall, within 15 days after first becoming an employer, register with the City the employer’s name, address and such other information as the City may require.

The Local Services Tax Regulations can be found here https://pittsburghpa.gov/finance/tax-forms.

For additional information call 412-255-2525

WHO IS TAXED: All owners of real estate located within the City and School District. The market value of the property is determined by the Allegheny County Office of Property Assessment. The taxes are calculated by applying the millage rate to the assessed value.

DISCOUNTS: Taxpayers may take a 2% discount on either of the following if taxes are paid by February 10th:

* The total annual tax due or,

* The first installment of tax due.       

TAX PAYMENT DUE DATES:

* Last day of February for 1st installment or the annual amount at gross

* April 30th for 2nd installment

* July 31st for 3rd installment

If no payment is made by the last day of February or if less than the entire first installment amount is paid by the last day of February, the entire year’s taxes become due and payable in full and incur interest charges from March 1st.

Tax bills are mailed in January. Further installment bills are mailed in April and July.

If you have any questions please call 412-255-2525 or visit

Pittsburgh Code Reference Chapter: 263

First Levied: 1816

Parks Tax
In November of 2019, voters in the City of Pittsburgh approved a referendum that amended the City of Pittsburgh Home Rule Charter to establish a trust fund to collect funds for the improvement of the City's parks. Article 9 of the City's Home Rule Charter establishing the Parks Trust Fund is as follows:   
 
ARTICLE 9 
PARKS TRUST FUND 
 
901. ESTABLISHMENT OF THE CITY OF PITTSBURGH PARKS TRUST FUND 
 
The City of Pittsburgh hereby establishes a Parks Trust Fund dedicated to the following values: improvement, maintenance,  creation  and operation of public parks; improving park safety; providing equitable funding for parks,  including  those in underserved neighborhoods throughout the City of Pittsburgh; and securing matching funds and services from a charitable city parks conservancy.
 
902. FUNDING
 
The Parks Trust Fund shall be funded,  in  part,  by  adding 0.50 mills to the real estate tax rate that must be approved and set by the Council of the City of Pittsburgh each fiscal year. The Parks Trust Fund may also receive monies and contributions from additional sources,  including  existing trust funds dedicated to park uses, other funds as determined by the Council of the City of Pittsburgh, private charitable donations,  and   matching   funds   from   charitable   city   parks   conservancies as further provided in Section 903, in addition to other public and private sources.
 
903. AGREEMENT WITH CHARITABLE CITY PARKS CONSERVANCIES
 
The Mayor may be authorized by City Council to enter into an agreement with one or more charitable city parks conservancies   ("Services   Agreement(s)")   to   receive services and to secure matching funds for the Parks Trust Fund. Council may appropriate funds from the   Parks   Trust   Fund   for   use   in   the   Services   Agreement(s).    The Services Agreement(s)  shall  address public participation and disclosure of spending from the Parks Trust Fund in addition to specific terms and   conditions   for   the   governance   and   use   of appropriated funds.
 
904. AUDIT OF PARKS TRUST FUND
 
The City Controller shall conduct a financial audit each year of the Parks Trust Fund in accordance with Article IV of the Home Rule Charter of the City of Pittsburgh.
 
 

DUE DATE: 15th of each month, for the prior month’s activity.

TAX RATE: 37.5%

WHO PAYS THE TAX?

This tax is collected by the operator of the parking lot from patrons.  The tax due is 37.5% or 0.27273 of the gross parking fee charged.

If you operate a parking place or receive consideration for the parking or storage of vehicles at such parking place, then you are responsible for collecting the tax from patrons, filing the tax returns, and remitting the tax to the City of Pittsburgh.

 

IMPORTANT DATES

You must file monthly reports with the City Treasurer on or before the 15th day of the following month, reporting the preceding month’s activity on the Parking Tax form provided at https://pittsburghpa.gov/finance/tax-forms. Tax returns must be filed even if no tax is due.

 

TAX RATES, PENALTIES, AND FEES

How much is it?

Parking Tax is imposed at the rate of 37.5% or 0.27273 of the gross parking fee charged.  No deductions are allowed for any costs or expenses that you incur in providing the parking places.

For more information, see:

What happens if you don’t pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.  Additionally, if you as the operator, fail to collect the tax from patrons, then you shall be liable for paying the tax.

In order for a mailed report and return to be considered timely, it must be postmarked by the United States Post Office by the due date.  The City Treasurer will allow for a two-day grace period for those reports and returns privately postmarked.

In order for an electronically submitted report and return to be considered timely, it must be submitted by 11:59PM Eastern Time on the due date.

 

DISCOUNTS AND EXEMPTIONS

Are you eligible for a discount?

No discounts are available for the Parking Tax.

Can you be excused from collecting the tax and paying the tax to the City?

If you operate an Exempt Valet Parking Service, as defined in the Parking Tax Regulations at https://pittsburghpa.gov/finance/tax-forms, then you are not liable for the Parking Tax but may be subject other business taxes. 

 

HOW TO PAY

By mail:

  • Make check payable to: “Treasurer, City of Pittsburgh.” Do not send cash.
  • Mail to: Parking Tax, 414 Grant St., Pittsburgh, PA,15219-2476
  • A $30.00 fee will be assessed for any check returned from the bank for any reason.

In Person:

  • Visit the first floor payment windows of the City Treasurer’s Office in the City-County Building at 414 Grant St, Pittsburgh PA.
  • A check or cash are acceptable for in-person payments.

 

TAX CODE

The relevant ordinance is Section 253 of the Pittsburgh Municipal Code.

 

FORMS AND INSTRUCTIONS

 

The Parking Tax Form, as well as instructions that apply to this and other tax types, can be found at https://pittsburghpa.gov/finance/tax-forms.

 

RELATED CONTENT

Every Operator must secure a license from the Superintendent of the Bureau of Building Inspection. Any provider of Valet Parking Services is required to hold a Valet parking license from the Director of Mobility and Infrastructure. Each license must be renewed annually.

The Parking Tax Regulations can be found here https://pittsburghpa.gov/finance/tax-forms.

For additional information call 412-255-2525.

Tax First Levied: 1962

 

Earned Income Tax - (Individual) is collected by Jordan Tax Service

The earned income tax (EIT) is commonly referred to as the wage tax. Although wages are the most common source of income taxed, wages are not the only source taxed. This tax is collected by Jordan Tax Services.

They can be contacted at 412-345-7966 or jts@jordantax.com.

WHO IS TAXED?  The tax is applied to people who earn income and/or profits and are CIty and School District residents. Residents pay 1% city tax and 2% school tax for a total of 3%. Non-Pennsylvania residents who work within the City pay 1%. Mt. Oliver Borough residents pay the School Earned Income Tax of 2% to the city which acts as the tax collector for the School District. Mt. Oliver residents must also file directly with the Mt. Oliver Borough tax office to report the borough Earned Income Tax.

WHAT IS TAXED? Wages, salaries, tips compensation that is earned, bonuses, stock options, covenant not to compete, other incentives, net profit from businesses or professions. The definition of compensation that applies for the Commonwealth of Pennsylvania is identical for the City.

COMMON EXCLUSIONS: Interest, dividends, active duty pay from the armed forces, pensions, social security, and capital gains.

COMMON DEDUCTIONS: All expenses that are allowed on the State of Pennsylvania UE form.

COMMON CREDITS: Up to 1% of income taxes paid to a municipality in another state or to another state and not claimed on the EIT. This credit applies to the city tax only.

FORMS USED:

Self-employed individuals make quarterly payments using forms from Jordan Tax Services. These forms can be found at https://www.jordantax/Act32/EmployerForms.html

Due dates are:          

1st quarter due April 30

2nd quarter due July 31

3rd quarter due Oct 31

4th quarter due Jan 31

If a person is employed for wages and has the EIT withheld by his/her employer, but also has self-employment income, estimates must be filed for the self-employment income.

Information on filing EIT forms - 412-345-7966

DUE DATE: 15th of April, for prior activity.

TAX RATE: 6mil/dollar

WHO PAYS THE TAX?

Any person, organization, foundation, corporation or unincorporated association operating under a non-profit charter or recognized as a non-profit entity by the Commonwealth of Pennsylvania, including, but not limited to, hospitals, nursing homes, colleges, universities, schools other than elementary and secondary schools, cemeteries, veterans organizations, recreational centers, fund-raising organizations and all other organizations which conduct medical, educational, beneficial, social, recreational, vocational, or any other type of service for which a charge is made, as a non-profit entity, in the City of Pittsburgh.  Common examples of taxpayers are charities, social clubs, fraternal benefit organizations, business leagues, and civic leagues.

 

WHAT GROSS RECEIPTS ARE SUBJECT TO TAX?

Generally, all revenue from services performed within the City limits are subject to tax.  Individual charges for services rendered to a member or nonmember are subject to tax.  Membership fees and charitable contributions are not subject to tax.

All gross receipts of an Institution of Purely Public Charity, which has a non-profit sales tax exemption issued by the Pennsylvania Department of Revenue, are not subject to tax.

 

IMPORTANT DATES

You must file the Institution and Service Privilege Tax Return and payment with the City Treasurer on or before the 15th day of April, reporting the preceding year’s activity on the form provided at https://pittsburghpa.gov/finance/tax-forms.

New businesses must file the return with the City Treasurer within forty (40) days of starting the service with the institution’s name, the services rendered, the institution address, and such other information as may be necessary in arriving at the actual volume of services transacted by it during the first month of service and amount of tax due.

Every person or institution who engages in a temporary/seasonal service shall, within seven (7) days from the day it completes such service, file a return with the City Treasurer with the institution’s name, service, the person or institution address, and such other information as may be necessary in arriving at the actual gross volume of service, during the tax period and the amount of tax due.

 

TAX RATES, PENALTIES, AND FEES

How much is it?

The tax rate is six (6) mills on each dollar of annual gross receipts. (Six mills equals $6.00 per $1,000 or 6/10 of 1%).  Exempt receipts are not taxed.  A reduced tax rate of two mills (2/10 of 1%) applies to proprietors of locations where food and beverages are sold.

For more information, see:

What happens if you don’t pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.

In order for a mailed report and return to be considered timely, it must be postmarked by the United States Post Office by the due date.  The City Treasurer will allow for a two-day grace period for those reports and returns privately postmarked.

In order for an electronically submitted report and return to be considered timely, it must be submitted by 11:59PM Eastern Time on the due date.

 

DISCOUNTS AND EXEMPTIONS

Are you eligible for a discount?

No discounts are available for the Institution and Service Privilege Tax.

Can you be excused from paying the tax to the City?

If you are an “Exempt Institution” under the Institution and Service Privilege Tax Regulations, you are exempt from paying the tax.  Examples of Exempt Institutions include: an Institution of Purely Public Charity, any government entity, or any utility company.  To prove to the City that you are an Institution of Purely Public Charity, you must have a sales tax exemption as a non-profit issued by the Pennsylvania Department of Revenue and show your exemption number on the tax return.  Affiliates of Institutions of Purely Public Charity which do not have their own sales tax exemption are not exempt.

 

HOW TO PAY

By mail:

  • Make check payable to: “Treasurer, City of Pittsburgh.”
    • Write your city account number on your check
    • Do not send cash
  • Mail to: City Treasurer ISP Tax, 414 Grant St. STE 224, Pittsburgh, PA 15219-2476
  • A $30.00 fee will be assessed for any check returned from the bank for any reason.

In Person:

  • Visit the first floor payment windows of the City Treasurer’s Office in the City-County Building at 414 Grant St, Pittsburgh PA.
  • A check or cash are acceptable for in-person payments.

 

TAX CODE

The relevant ordinance is Section 247 of the Pittsburgh Municipal Code.

 

FORMS AND INSTRUCTIONS

The Institution and Service Privilege Tax Form, as well as instructions that apply to this and other tax types, can be found at https://pittsburghpa.gov/finance/tax-forms.

 

RELATED CONTENT

The Institution and Service Privilege Tax Regulations can be found on https://pittsburghpa.gov/finance/tax-forms.

Additional information call  412-255-2525

Realty Transfer Tax is collected by Allegheny County

WHO IS TAXED? Every person (natural, association, and corporation) that makes, executes, delivers, accepts, or presents for recording a document which represents the transfer of property.

WHAT IS TAXED? The transfer tax is a tax upon the transaction involving the transfer of title to real estate. The transfer tax is imposed on all transactions that result in a transfer, for consideration, of a beneficial interest in real estate that is located within the city of Pittsburgh and/or School District of Pittsburgh limits.

TAX RATES: 2% City of Pittsburgh; 1% School District of Pittsburgh; 1% Commonwealth of Pennsylvania

COMMON EXCLUSIONS: Transfer to certain relatives, transfer between gov’t and instrumentalities, transfer to trustees for benefit of children, correctional deeds without consideration.

COMMON DEDUCTIONS: NONE

COMMON CREDITS: Real Estate agents or brokers can claim a deed transfer tax credit when the property was taken in trade for another property, but not in excess of the tax due.

NOTES: In Oct. 2005, the City and School District adopted the provisions of the Commonwealth of Pennsylvania Realty Transfer Tax (72 PS/8101-C et seq.) In addition the Commonwealth is authorized to act on behalf of the City and School District to enforce the collection of this tax. This tax is collected by realty transfer stamps that are issued by the Allegheny County Real Estate department, Recorder of Deeds (412-350-4226). The tax collected is then remitted to the City Treasurer. Pittsburgh Code Chapters 255 & 256

WHO PAYS THE TAX?

This tax is collected by the provider of the amusement from patrons.  The tax due is 5% of the admission fee charged for attending any amusement in the City of Pittsburgh. An amusement can include any form of entertainment such as concerts, movies, night clubs, conventions, or sporting events.

If you operate or provide any place of amusement where people must pay an established price to attend or engage in the amusement, then you are responsible for collecting the tax from patrons, filing the tax returns, and remitting the tax to the City of Pittsburgh.

IMPORTANT DATES

You must file monthly reports with the City Treasurer on or before the 15th day of the following month, reporting the preceding month’s activity on the Amusement Tax form provided at https://pittsburghpa.gov/finance/tax-forms.

If the place of amusement is temporary, you must file reports after each performance.

TAX RATES, PENALTIES, AND FEES

How much is it?

Amusement Tax is imposed at the rate of 5% of the gross admission charge for the amusement venue or event.  No deductions are allowed for any costs or expenses that you incur in providing the amusement.

For an amusement (entertainment) at a place where food and drink are served where there is no fixed charge for admission, the Amusement Tax will be based on 10% of the total amount paid for food and drink. For example, if a check for food and drink by a party of four amounts to $80.00, the admission charge is 10% of the total check, or $8.00. $8.00 admission charge X 5% = $ .40 Amusement Tax.

Where admission is obtained to any amusement solely or partly by a donation, contribution and other monetary charge, the established price for amusement for purposes of the tax shall be twenty-five (25%) percent of the total donation, contribution and other monetary charge. 

When amusement is conducted at a social club or fraternal organization which also furnishes entertainment for which a separate charge is not made, the established price shall be fifty (50%) percent of the gross receipts

For more information, see:

What happens if you don’t pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.

In order for a mailed report and return to be considered timely, it must be postmarked by the United States Post Office by the due date.  The City Treasurer will allow for a two-day grace period for those reports and returns privately postmarked.

In order for an electronically submitted report and return to be considered timely, it must be submitted by 11:59PM Eastern Time on the due date.

DISCOUNTS AND EXEMPTIONS

Are you eligible for a discount?

No discounts are available for the Amusement Tax.

Can you be excused from collecting the Amusement tax and paying the tax to the City?

Private affairs sponsored by nonprofit organizations for members and their guests at which the admission charges or contribution approximate the expenses and the net proceeds benefit the nonprofit organization are considered “Exempt Amusements”. However, if members of the general public are invited to the private affair, the event is not an Exempt Amusement.

Additionally, children under twelve (12) years of age, disabled veterans and members of the armed services when on active duty and in uniform, who are admitted free of charge to any place of amusement, shall not be required to pay the Amusement Tax.

Additional exemptions are listed in the Amusement Tax Regulations link on https://pittsburghpa.gov/finance/tax-forms.

HOW TO PAY

By mail:

  • Make check payable to: “Treasurer, City of Pittsburgh.” Do not send cash.
  • Mail to: Treasurer, City of Pittsburgh – 414 Grant St. Pittsburgh, PA 15219-2476
  • A $30.00 fee will be assessed for any check returned from the bank for any reason.

In Person:

  • Visit the first floor payment windows of the City Treasurer’s Office in the City-County Building at 414 Grant St, Pittsburgh PA.   
  • A check or cash are acceptable for in-person payments.

TAX CODE

The relevant ordinance is Section 241 of the Pittsburgh Municipal Code:

FORMS AND INSTRUCTIONS

The Amusement Tax Form, as well as instructions that apply to this and other tax types, can be found at https://pittsburghpa.gov/finance/tax-forms.

RELATED CONTENT

Every producer of an amusement must secure an Amusement Tax Permit from the Office of Permits, Licenses and Inspections at 412-255-2558 (prior to the event).

The Amusement Tax Regulations can be found on https://pittsburghpa.gov/finance/tax-forms.

For additional information call 412-255-2525

Tax First Levied: 1947

WHO HAS TO PAY THE FEE?  Every employer who employs one or more non-resident employees who earn compensation as the result of services performed at a publicly funded facility within the city.   In the event the employer fails, refuses, or neglects to withhold or remit the fee for any portion thereof, the employee shall be personally liable for payment of the fee and any applicable penalty. 

WHAT THE FEE IS BASED ON: Earned income. Fee rate is 3%.

EXAMPLES OF WHAT IS SUBJECT TO THIS FEE: Players or employees of a sports team and entertainers who engages in an athletic event at a publicly funded facility in Pittsburgh.  For exact, separate determinations of how this fee is calculated for athletes, team employees, and entertainers, see the Fee regulations at https://pittsburghpa.gov/finance/tax-forms.

COMMON EXCLUSIONS: Residents of Pittsburgh

COMMON DEDUCTIONS: None

COMMON CREDITS: None

FILING DEADLINE:  Quarterly filings are due by the last day of the month following the close of the quarter.

NSFUF - FAQs about the recent Court of Common Pleas Ruling

Pittsburgh Code Reference: Chapter 271

For additional information or tax forms, call: 412-255-2525 (Bryant Dill).