Non-Resident Sports Facility Usage Fee Regulations - City Of Pittsburgh - 2017 Page 6
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15(c)
Non-Player Personnel are apportioned on the basis of working days
per year. These include team employees, such as coaches, trainers and
any other persons required to travel with the team and perform services on
behalf of the team; game officials. Divide the total number of working days
within the city of Pittsburgh by the total number of working days in the year
to arrive at the working days apportionment fraction.
Earned Income x (Total work days in PGH/Total work days) x .03
(d) Entertainers are apportioned based on earned income attributable for
the performance in the city’s Publicly Funded Facility
Earned Income for performance x .03
(e) In general the taxpayer’s apportionable income for the City of Pittsburgh
would correspond to the apportionable income reported to PA as earned in
the City of Pittsburgh.
§ 203. WHO MUST FILE.
Every Qualified Managing Entity or Nonresident Contracting Party who
employs or enters into a contract with an Qualified Managing Entity or
independent contractor who earns compensation as the result of services
performed within the City, whose services require the use of a Publicly
Funded Facility to engage in an athletic event or otherwise render a
performance for which a Nonresident receives Earned Income, is required
to withhold and remit to the Treasurer the usage fee. In the event the
Qualified Managing Entity or Nonresident Contracting Party fails, refuses,
or neglects to withhold or remit the usage fee or any portion thereof, the
Employee or Nonresident Contracting Party shall be personally liable for
payment of the Usage Fee and any applicable penalty.
§ 204. TIME FRAME.
The usage fee imposed under the Code shall be applicable to the Current
Year.
§ 205. OBLIGATIONS OF PUBLICLY FUNDED FACILITY.
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