Form Isp - Institution And Service Privilege Tax - City Of Pittsburgh

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

Form Isp - Institution And Service Privilege Tax - City Of Pittsburgh - 2007 Page 3

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