Non-Resident Sports Facility Usage Fee Regulations - City Of Pittsburgh - 2017 Page 3
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15ARTICLE 1: GENERAL PROVISIONS
§
101. AUTHORIZATION.
Pursuant to “The Local Tax Enabling Act,” Act 551 of 1965, P.L. 1257; 53
P.S.
§
6924, and the City Code, Title II, Article X, Chapter 271, the
Treasurer of the City of Pittsburgh is authorized to prescribe, adopt,
promulgate, and enforce regulations pertaining to the administration and
enforcement of the Code.
§ 102. DEFINITIONS.
The following terms, phrases, words, and their derivations when used in
these Regulations shall have the meaning and effect ascribed to them in
this Section, except where the context clearly indicates a different meaning:
CITY—the City of Pittsburgh, Pennsylvania.
CITY CODE—City of Pittsburgh, Pennsylvania Code of Ordinances, Title II,
Article X, Chapter 271.
NONRESIDENT CONTRACTING PARTY—a person not domiciled within
the City of Pittsburgh who enters into a binding agreement with a Publicly
Funded Facility or facility manager to engage in or conduct a non-sporting
event for compensation. This may include, but is not limited to,
entertainers, performers, touring companies, promoters, booking agents,
artist management companies, and other related positions.
CURRENT YEAR—the calendar year for which the usage fee is levied.
DOMICILE—the voluntary fixed place of habitation of a person. Actual
residence is not necessarily domicile. In the intention of the user, domicile
is permanent rather than transitory. In cases of a business, the domicile is
the place considered to be the center of business affairs and the place from
which functions are discharged.
EARNED INCOME—salaries, wages, commissions, bonuses, incentive
payments, fees, tips, and all other forms of compensation, whether based
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