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

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.

Enter the per ordinance exemption amount in the exemptions and exclusions column. Subtract this amount

from gross revenue to obtain the taxable revenue. If taxable revenue is less than zero, then the tax due is

zero.

• EXEMPTION OF $20,000.00 for 1997 ISP tax return and each return thereafter, due in the current year.

YOU MUST FILE AN INSTITUTION AND SERVICE PRIVILEGE TAX RETURN TO CLAIM EXEMPTION

Lines 3A-E Calculate net taxable revenue by subtracting Exemptions and Exclusions from Gross Revenue per business

type. Example: Net Taxable Revenue for Services is 1A ($500.00) minus 2A ($50.00), which equals 3A

($450.00). Net Taxable Revenue for Commissions is 1B minus 2B, which equals 3B ($1,500.00). Follow the

example and calculate 3C, 3D and 3E. Use the same procedure for all types of businesses for which you are

responsible.

Line 4

Calculate the tax due per revenue type for A through E by multiplying the tax due by the appropriate rate per

revenue type (rates appear on page 1). Example: The net taxable revenue for 3A Services equals $450.00

multiplied by 0.006 equals $2.70. The net taxable revenue for 3B equals $1,500.00 multiplied by 0.006

equals $9.00. (In this example Rentals, Goods, Wares, & Merchandise and Other revenue equaled zero).

(No City ordinance exemption was taken). If the City ordinance exemption was taken, the tax due would be

zero.

Line 5

Calculate the net tax due. Add the tax due per revenue type for A through E. For example the net tax due

in the sum line 4 is $11.70. (No City ordinance exemption was taken). If the City ordinance exemption was

taken, the tax due would be zero.

Lines 6-10 After completing lines 1 through 10, remit a check made payable to: TREASURER, CITY OF PITTSBURGH

on or before the return due date indicated on the top of the first page. Make sure your City Account

Number is on the check or money order. Payments made after the due date must include penalty and

interest amounts (line 9). Make sure you sign and date the return. Failure to do so may cause a delay in

processing.

SECTION B - ALL TAXPAYERS MUST COMPLETE THIS SECTION

Required information.

SECTION C - EXEMPTIONS AND EXCLUSIONS

The details of any exemptions or exclusions for purposes of calculating taxable gross revenue must be entered in this

section. Include all necessary proof: documents, forms and schedules for your exemptions (if applicable), simply filling

in the dollar amount is not adequate. Failure to adequately explain an exemption or exclusion may result in a billing for

additional tax.

You must provide the addresses of those locations for which you are claiming an exemption or

exclusion.

SECTION D - HOW TO REPORT GROSS REVENUE 1A THROUGH 1E

If this business was started during the current year or in the preceding year consult the formula in this section to arrive

at the taxable gross revenue. If this is a temporary or seasonal business consult this section.

SECTION E - IF THERE WAS A CHANGE FROM LAST YEAR, COMPLETE THIS SECTION

If there is any change in the nature of your business, complete this section by filling in the pertinent information.

FOR ASSISTANCE WITH THIS FORM, PLEASE CALL 412-255-2508

WRITE CITY ACCOUNT NUMBER ON CHECK & MAIL COMPLETED RETURN TO:

CITY TREASURER ISP TAX

PO BOX 642613

PITTSBURGH PA 15264-2613

Form Isp - Institution And Service Privilege Tax - City Of Pittsburgh - 2007 Page 4

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