About the Tax
The Business Privilege Tax (BPT) is a business gross receipts tax levied by Upper Merion Township for the privilege of doing certain types of business in Upper Merion. The BPT applies to the gross receipts of all businesses and persons engaged in business in Upper Merion Township except those businesses subject to the mercantile tax or that fall under allowable exclusions.
For purposes of the BPT, business is defined as any activity carried on for gain or profit. All businesses, trades, and professions where any service is offered to the public or other businesses are liable for payment of this tax. Businesses subject to the BPT generally include professions such as insurance agents, real estate and stock brokers, doctors, lawyers, financial consultants, auto mechanics, and other similar businesses.
Businesses subject to the BPT are required to pay a tax to Upper Merion Township each year equal to 1.5 mills (.0015), or $1.50 for every $1,000 in gross receipts. In addition, each business must pay an annual $25 business license fee. BPT returns are required to be filed with the township’s business tax office by April 15 each year.