Please review the instructions below before completing the form.
Business Privilege Tax Instructions for Mount Penn Borough
The Business Privilege/Mercantile Tax is levied on every dollar of the whole or gross volume of business transacted within the municipality and/or school district. The activity carried on or exercised for gain or profit including, but not limited to, the sale of merchandise or other tangible property, and/or the performance of services, and/or the rental of real estate or tangible personal property is considered business transacted. A wholesale transaction is the selling of an item or product to another dealer or vendor who will be reselling that same item or product. An item or product sold to a dealer or vendor, who becomes the end user or consumer of that item or product, is not a wholesale sale.
The tax is levied based upon the previous calendar year gross receipts in each category, i.e., the return due in 2022 is based on the calendar year 2021’s gross receipts.
If your business started after January 1 of the prior year, or in the current year, please contact the office for instructions on determining your taxable gross receipts.
**Attach copies of federal tax returns and schedules or worksheets to support the gross volume of business reported and any claimed exclusions or exemptions. The tax return will not be considered complete unless such documents are attached. **
Please refer to the tax return for tax rates, due dates, and penalty and interest rates for late payments.
See Payment Page for payment options.
Should you need assistance in completing the form, or have other questions regarding the tax, please do not hesitate to contact this office at 610-372-8439.