[{"column":"object_account_description","entity":"REAL ESTATE-CURRENT YEAR","text":"Real Estate Taxes are imposed on most property in the City as assessed by the Allegheny County Board of Property Assessment, Appeals and Review."},{"column":"object_account_description","entity":"EIT- CURRENT YEAR","text":"Earned Income Tax (EIT) is levied at a rate of 1% on the wages or net profits earned by City residents.
\nThe City also receives a portion of the Earned Income Tax assessed by the Pittsburgh Public Schools equal to 0.25%."},{"column":"object_account_description","entity":"PAYROLL PREPARATION TAX-CURREN","text":"Payroll Preparation Taxes are imposed on all for-profit employers at a rate of 0.55% of the total wages of all employees who work in the City."},{"column":"object_account_description","entity":"PARKING TAX- CURRENT YEAR","text":"Parking Taxes are equal to 37.5% of the consideration paid for each parking transaction. This tax is levied on the patrons of non-residential parking places in the City."},{"column":"object_account_description","entity":"FUF-CURRENT YEAR","text":"A Non-Resident sports Facility Usage Fee (FUF) equal to 3.0% of earned income upon each non-resident of Pittsburgh who uses a publicly-funded facility to engage in an athletic events or otherwise render a performance for which a non-resident of Pittsburgh earns compensation.
\n The Facility Usage Fee is a percentage of the individual’s income attributable to that individual’s usage of the facility."},{"column":"object_account_description","entity":"LST- CURRENT YEAR","text":"The Local Service Tax (LST) is a weekly tax of $1 per employee working within the City of Pittsburgh earning greater than $12,000 per year.
\nAll employers and self-employed individuals are required to collect the LST from all employees and self-employed individuals, engaged in an occupation within the City of Pittsburgh."},{"column":"object_account_description","entity":"DEED TRANSFER TAX","text":"The Deed Transfer Tax is a tax on consideration paid for real property transfers. The tax is collected by the Allegheny County Recorder of Deeds."},{"column":"object_account_description","entity":"AMUSEMENT TAX - CURRENT YEAR","text":"The Amusement Tax is levied on the gross admissions price of any type of event that offers entertainment or allows the patrons to engage in the entertainment."},{"column":"object_account_description","entity":"PSP FEE/ TELECOMM LICENSING","text":"Companies pay the City a Public Service Privilege (PSP) for running their utility lines under City streets, bridges, and sidewalks."},{"column":"object_account_description","entity":"ISPT- CURRENT YEAR","text":"An Institution and Service Privilege Tax (ISPT) is applied to any foundation, partnership, corporation, or any other type of organization operating under a non-profit charter or organized as a non-profit entity which provides service to the public. These organizations are taxed on their gross income."},{"column":"tax_description","entity":"Taxes","text":"Tax Revenue incorporates all major taxes that are collected in the City of Pittsburgh.
\nThis includes delinquent taxes from prior years, and any penalties & interest (P/I) associated with each. Real Estate Tax collections are the largest single source of revenue in the budget."},{"column":"tax_description","entity":"Licenses and Permits","text":"This revenue reflects all license and permit receipts received by the City of Pittsburgh for various requests.
\nRevenue is generated through acquisitions of permits for repairs, alterations, construction, and other certain trade licenses."},{"column":"tax_description","entity":"Charges for Services","text":"Most City departments provide various services for which rent or fees are charged.
\nExamples of these fees include payments for safety inspections, copying City documents, rents from City properties, and the use or sale of right of ways.
\nIn addition, the City is compensated for services provided to other municipalities and governmental entities."},{"column":"tax_description","entity":"Fines & Forfeitures","text":"This revenue consists of the collection of funds distributed by an arm of the Court system for violations committed within the City.
\nAll parking and traffic tickets, boot fees, and other fines and forfeits from the Pittsburgh Parking Court are reflected in this revenue. These fines vary with the type of violation and the level of activity in the City."},{"column":"tax_description","entity":"Intergovernmental","text":"Federal, State, and Local grant revenues are awarded to the City of Pittsburgh by various agencies.
\nAnnual payments are made by authorities in lieu of taxes and for reimbursement of services performed by the City at the request of the authorities.
\nThe City's overall goal is to pursue grants that enhance the quality of City services and reduce the City's financial burden."},{"column":"tax_description","entity":"Investment Earnings","text":"The City invests its funds in Treasury Bills, Certificates of Deposits, and other insured and/or collateralized instruments of investment as permitted under the City's \nInvestment Policy.
\nThis line item represents interest earnings on those investments, as well as earnings from interest bearing checking accounts."},{"column":"tax_description","entity":"Miscellaneous","text":"All revenues that cannot be classified, transfers from Trust Funds to the General Fund, and proceeds are reflected in this line item."},{"column":"object_account_description","entity":"NON-PROFIT PAYMENT FOR MUNICIA","text":"This revenue represents payments in lieu of taxes from developers for senior housing related developments."},{"column":"object_account_description","entity":"COMMERCIAL BUILDING","text":"Commercial Building Permits are required for all work performed on structures other than single or two-family dwellings. This includes multi-family buildings with three or more units and mixed-use buildings with residential units and commercial spaces."},{"column":"object_account_description","entity":"COMMERCIAL- HVAC","text":"Commercial HVAC Permits are required to perform HVAC work for all structures other than single or two-family dwellings. This includes multifamily buildings with three or more units and mixed-use buildings with residential units and commercial spaces."},{"column":"object_account_description","entity":"COMMERCIAL-FIRE ALARM","text":"A Fire Alarm Permit is required to modify an existing fire alarm system or install a new fire alarm system. All work under a fire alarm permit must be performed by an Electrical Contractor registered with the City of Pittsburgh."},{"column":"object_account_description","entity":"RESIDENTIAL BUILDING","text":"Residential Permits are required for all work performed on structures that are single or two-family dwellings. (Multifamily buildings with three or more units and mixed-use buildings with residential units and commercial spaces are considered commercial structures that will require a commercial building permit.)"},{"column":"object_account_description","entity":"OCCUPANCY APPLICATION","text":"A Certificate of Occupancy is required to legally use and occupy a building or structure (or portion thereof), except for existing single family dwellings. When a Certificate of Occupancy is issued, it certifies that the building/structure or portion thereof conforms with the Zoning Code and the applicable Building Codes enforced at the time the Certificate is issued."},{"column":"object_account_description","entity":"ACT 77 - TAX RELIEF","text":"Act 77 Tax Relief provides the City of Pittsburgh a percentage of the 1% additional sales tax in Allegheny County."},{"column":"object_account_description","entity":"OPERATING TRANSFER-SPECIAL REV","text":"This is the transfer of American Rescue Plan Act (ARPA) money from the ARP Trust Fund into the General Fund."}]

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