Non-Resident Sports Facility Usage Fee Regulations - City Of Pittsburgh - 2017 Page 5
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15RESIDENT—any person domiciled within the City.
TREASURER—the Deputy Director of the Department of Finance, his
deputies, and their agents. The Deputy Director of Finance serves as City
Treasurer.
USAGE FEE— Sports Facility Usage Fee.
USER—any person required hereunder to remit the usage fee.
ARTICLE 2: IMPOSITION OF FEE
§ 201. LEVY AND RATE.
A fee for general revenue purposes of three (3) percent of Earned Income
is hereby imposed on each Nonresident who uses a Publicly Funded
Facility to engage in athletic event or otherwise render a performance for
which a Nonresident receives remuneration.
§ 202. ALLOCATION OF EARNED INCOME.
(a)
Members of professional athletic teams, other than professional
football teams calculate a “total games played within the City of Pittsburgh”
versus “total games played (including exhibition, preseason, regular season
and post-season games)” fraction. Multiply that fraction against the player’s
total compensation. In determining “games played” include exhibition
games that are officially sanctioned by the team’s league office in both the
numerator and denominator of this fraction.
Earned Income x (Total games played in PGH/Total games played) x .03
(b)
Members of professional football teams calculate a “total duty days
within the City of Pittsburgh” versus “total duty days” fraction. Multiply that
fraction against the player’s total compensation. In determining “duty days”,
include preseason and regular season practice sessions; pre-season and
regular season games; and post-season games and practice sessions that
are officially sanctioned by the team’s league office in both the numerator
and denominator of this fraction.
Earned Income x (Total duty days in PGH/Total duty days) x .03
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