Form Isp - Institution And Service Privilege Tax - City Of Pittsburgh - 2005 Page 3

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ISP – GENERAL INSTRUCTIONS
SPECIAL NOTICE: Internal Revenue Service (IRS) federal filing information has been made available to the City of Pittsburgh,
Finance Department, and may be used to compare tax returns.
THIS RETURN MUST BE FILED WITH THE TREASURER, CITY OF PITTSBURGH, ON OR BEFORE THE DATE INDICATED,
WITH REMITTANCE IN FULL FOR AMOUNT OF TAXES TO AVOID THE IMPOSITION OF PENALTY AND INTEREST. FAILURE
TO FILE A COMPLETE AND TIMELY RETURN MAY RESULT IN LEGAL ACTION BY THE TREASURER’S OFFICE. Any forms
that are received where the business is not registered and a registration form has not been included or where the tax form is filled
out improperly, the tax form may be returned to the taxpayer. Penalty and interest will accrue until the form is properly completed
and returned.
Pursuant to the Acts of Assembly No. 320 approved June 20, 1947, No. 374, approved May 12, 1949, No. 508, approved August
24, 1961, and No. 511, approved December 31, 1965, the City of Pittsburgh Home Rule Charter, the Pittsburgh Code and any and
all amendments or subsequent re-enactment’s of any of the foregoing, this return is made of the total and taxable volume of
business for the period indicated.
The Pittsburgh Code imposes a tax rate of six mills (0.006) or two mills (0.002) depending on the type of revenue on each dollar of
volume of the gross annual revenue of any foundation, partnership, association, corporation, s-corporation, any other type of
organization operating under a non-profit organization or organized as a non-profit entity. Any type of service, income, rental, sale
of drinks, food and dance activity conducted by the non-profit charter to the general public or to a selected or limited number
thereof is taxable and due.
FILING DEADLINE
Annual filing due on or before April 15 of the current year, but is based on gross receipts received in the prior year.
WHO IS TAXED ON GROSS INCOME
Entities covered include hospitals, libraries, universities, colleges, “schools, other than secondary or elementary”,
fraternal organizations and other organizations with status 501 (C)(3), nursing homes, veterans organizations, health
organizations, charitable organizations and day care providers.
WHO IS NOT TAXED ON GROSS INCOME
Political subdivisions, any agent of Federal, State or Local government, a true public charity in respect to transactions
directly related to its principal charitable purpose.
IF YOU HAVE NOT PREVIOUSLY REGISTERED WITH THE CITY OF PITTSBURGH
Form(s) can be downloaded at or telephone 412-255-2543 to obtain the proper
registration form.
Until you receive an official city account number your return cannot be processed and any
payments made cannot be applied.
Any forms that are received where the business is not registered and a
registration form has not been attached or where the tax form is filled out improperly; the tax form may be returned to
the taxpayer. Penalty and interest will accrue until the form is completed properly and returned to this office.
GENERAL INSTRUCTIONS
SECTION A - COMPUTATION OF TAX LIABILITY
Lines 1A-E Fill in Gross Revenue amounts per business type. Example: $500.00 for Services in 1A and $1,600.00 for
Commissions in 1B. If reporting revenue in 1E, explain the Other source of revenue in the space provided
on page 1.
Lines 2A-E Fill in Exemptions and Exclusions per business type. Example: $50.00 for Services in 2A and $100.00 for
Commissions in 2B.
• COMMON EXCLUSIONS: Any activity(ies) conducted by a non-profit organization in which unpaid
volunteers conduct the activity(ies), the receipts go in their entirety to the organization. Also excluded
are taxes collected, membership dues, voluntary or charitable contributions unrelated to specific
services; any taxes collected as an agent for the United States of America, Commonwealth of
Pennsylvania, or the City of Pittsburgh.
• COMMON DEDUCTIONS: None
• COMMON CREDITS: None
CITY ORDINANCE #6 OF 1996 DETAILING EXEMPTION ON GROSS ANNUAL
RECEIPTS:
Who
qualifies for the exemption? Every person or institution is entitled to ONE exemption from gross receipts.
If you file more than one Institution and Service Privilege Tax return, you may take the exemption against
ONLY ONE of those returns.

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