Form Uf-1 - Non-Resident Sports Facility Usage Fee - City Of Pittsburgh

Form Uf-1 - Non-Resident Sports Facility Usage Fee - City Of Pittsburgh - 2007 Page 2

ITY OF

DEPARTMENT OF FINANCE

Luke Ravenstahl

ITTSBURGH

Mayor

Scott Kunka

Director

To Whom It May Concern:

A Non-Resident sports Facility Usage Fee is authorized by the Local Tax Enabling Act as

amended by Act 222 of 2004, and is imposed by the City code, Title II, Article X, Chapter

271, equal to three (3%) percent of earned income upon each non-resident of Pittsburgh

who uses a publicly-funded facility to engage in an athletic event or otherwise render a

performance for which a non-resident of Pittsburgh earns compensation. The usage fee

is a percentage of the individual’s income attributable to such individual’s usage of the

facility. The employer is required to withhold the fee and submit it with a return no later

than the 15

of the next month.

To comply with this legislation, prior to the start of the event, It shall be the obligation of

the owners, operators, tenant, promoter or other person which schedules, conducts

and/or sponsors an event at a publicly funded facility to provide to the employers of all

participants, at least thirty (30) days in advance of an event, a registration or any other

forms required to be filed with the Treasurer. In addition, for each such event, the owner,

operator, tenant, promoter or other person shall provide to the Treasurer documentation

which verifies it’s compliance with this requirement, such as a copy of a cover letter to the

employers forwarding copies of all forms required to be filed with the Treasurer.

The taxes that will apply include, but are not limited to:

UF-1, Non-Resident Sports Facility Usage Fee

EM-1, Emergency and Municipal Services Tax

ET-1, Payroll Expense Tax

Promoters of the event may be subject to other taxes.

Enclosed is a copy of the Non-Resident Sports Facility User Fee Regulations.

Any questions, concerns and tax returns can be directed to:

RICHARD ORGANIST, LEAD AUDITOR

CITY OF PITTSBURGH

DEPARTMENT OF FINANCE

414 GRANT ST RM 206

PITTSBURGH PA 15216

richard.organist@city.pittsburgh.pa.us

412-255-8919

City-County Building - 414 Grant Street Room 207 - Pittsburgh PA 15219 Fax 412-255-6821

Form Uf-1 - Non-Resident Sports Facility Usage Fee - City Of Pittsburgh - 2007 Page 2