Local Taxes & Fees in Pittsburgh, PA (2026)
2 verified local taxes & fees rules for Pittsburgh, Pennsylvania, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Pittsburgh doesn't sort businesses by industry for tax purposes: it applies a five-factor test under Code § 258.01 to decide who owes the 0.55% Payroll Expense Tax, the levy that replaced the repealed Business Privilege Tax after 2010.
Pittsburgh Business Tax Classification Rules
Some RestrictionsPittsburgh Code § 258.01
BUSINESS means any activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantages, whether direct or indirect, to the taxpayer or to another or others. The term shall include subsidiary or independent entities which conduct operations for the benefit of others and at no profit t...
Parking Tax
Pittsburgh taxes every paid nonresidential parking transaction at 37.5 percent of the fee, among the highest parking taxes in the country.
Pittsburgh Parking Tax Rate
Significant RestrictionsPittsburgh Code § 253.02(a)
A tax for general revenue purposes is hereby imposed upon each parking transaction by a patron of a non-residential parking place, at the rate of thirty-one (31) percent effective January 1, 2004 and increased to fifty (50) percent effective February 12, 2004 of the consideration for each parking facility transaction. The tax shall be collected by the operator form the patron, and shall be paid...
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