BUSINESS & ADMINISTRATION

Business Tax Information

Business Privilege Tax

The Due Date is April 15th of each year.
The Tax Rate is 1.5 mils (.0015) of the total gross receipts.
This tax refers to service businesses and rental properties.
Ordinance # 93-608

Download the Business Privilege Tax Return

Mercantile Tax

The Due Date is April 15th of each year.
The Rate for wholesale sales is 0.5 mils (.0005) of the total gross receipts.
The tax rate for retail is 1.5 mils (.0015) of the total gross receipts.
This tax refers to both retail and wholesale merchants.
Ordinance # 93-608

Download the Merchantile Tax Return

Occupational Privilege Tax

Quarter
First
Second
Third
Fourth
Period Covered
January - March
April - June
July - September
October - December
Due Date
April 30th
July 31st
October 31st
January 31st

The Tax Rate is $10.00 (ten dollars) per year for each person working in Upper Merion Township
The tax applies to all persons who perform work in Upper Merion
Township and includes: owners, partners, sub-contractors, self employed|
individuals and employees
Ordinance # 93-610

Download the Occupational Privilege Tax Return

Amusement Taxes

Amusement Tax - Permanent
The tax return is due by the 10th of each month following the
previous months' liability.
The Amusement Tax rate is 10% of the gross collections.
Ordinance # 93-611

Amusement Tax - Temporary
The tax return, with full remittance, is due upon conclusion of the event.
The Amusement Tax rate is 10% of the gross collections.
Ordinance # 93-611

Download the Amusement Tax Return

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