In addition to permits the producer must file a tax return as follows: Itinerant merchant's must file a license application prior to the opening or starting of activity within the Township. Staff Tax forms were mailed/emailed to registered businesses in January by our outside printing house. This tax replaces the Occupational Privilege Tax and the Emergency and Municipal Services Tax (EMST). Font Size: +-Share & Bookmark Share . Why spend hours or days struggling to figure out your legal requirements when Business Licenses, LLC can give you everything you need in one place? Amusement Tax Annual: The tax return is due by the 10th of each month following the previous months activities. 1152 Lora Edwards Tax Clerk ext. However, the court found that the tax failed the external consistency test, reasoning that the tax was not externally consistent because the income subject to tax was out of all appropriate proportion to the business transacted in the Township and had no rational relationship to the Taxpayers business in the Township. The court explained the activities that generate gross receipts are determinative in the apportionment analysis. section 4740.101 et seq. Berkheimer Tax Administrators 2023 Whitehall Township Real Estate Tax Bill This tax is deducted or payable at $1.00 per week. Every business is required to file a Business Privilege/Mercantile Tax return by April 15th of each year. Business Privilege Tax | South Whitehall Township, PA However, the court held that a construction contractors work on various construction projects was outside the scope of a tax on the privilege of doing business where the contractor had no permanent office within the municipality seeking to impose the tax. [6] Pennsylvania Department of Community and Economic Development, Municipal Statistics. Many businesses first encounter the local business or mercantile privilege taxes (BPT) imposed by 272 local jurisdictions in Pennsylvania through an audit or the receipt of an assessment notice. [4] Robert J. Butera and Leonard C. Staisey et al., The Final Report and Recommendations of the Pennsylvania Local Tax Reform Commission as Presented to Robert P. Casey, Governor of Pennsylvania (1987 Local Tax Reform Commission Report), at 17. [27] 53 Pa. Stat. Andrea Judge However, the court found that a portion of these services could be attributed to economic activity that occurred in Texas and Massachusetts and that they must be apportioned as such, or the tax would fail the external consistency test and violate the commerce clause. 2023 Whitehall Twp. [Editors Note: This case was argued in the Commonwealth Court by Randy Varner. Whitehall Twp. [21] However, should Allentown prove to be able to effectively enforce this new regulation, taxpayers should be wary of other localities following suit to own taxes and potentially setting various economic thresholds. At LicenseSuite, simply enter your City, State, and industry and click 'Get Your Licenses.' For purposes of the BPT, business is defined as any activity carried on for gain or profit. We will keep you updated on further developments. Business Privilege Tax. Philadelphias business and income receipts tax is not discussed in this article. Business Tax Division | Lower Merion Township, PA Treasurer - Tax Information & Dog Tags. section 6924, et seq. In other business, Commissioner Vice President Joseph Marx raised a question about the townships COVID-19 protocols. Township of South Whitehall, PAUSE: Business Privilege 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. Gross- May 1 to June 30, 2023 Learn about emerging trends, regulatory updates, and the latest headlines and tips to make the most out of legal tech. The court determined that a base of operations analysis was unnecessary because the plain language of the townships ordinance excluded sales made outside the territorial limits of the township. The business privilege license and tax are required for anyone doing business in Whitehall Township. The lesson to be taken away from the courts decision is that it is crucial to analyze the language of the statute to determine what the scope of the tax is. Monday through Friday 8:00am until 4:00pm All payments can be made at the Treasurer's office or year round through our secured lockbox in front of the building or by mail. The earned income tax is to be paid by all working Whitehall Township residents at a rate of 1.50% on total gross wages and non-residents at a rate of 1.0%. If youve been financially impacted and are having difficulty making payments, were here to help you explore your options to pay the amount you may owe. NO PERSONAL CHECKS will be acceptable after the 21st of December. 2) treasurer@whitehalltwp.org . The approved 2022 budget maintains the tax rate . Penalty- July 1 to December 31, 2023 Due Date Tax Clerk 2016 (Pa. Commw. Forms & Documents | Easton PA The completed form is due by April 15, 2023 with payment and a copy of your Federal Tax Return. section 8401 et seq. BPT apportionment is generally not an issue for taxpayers that have revenues that are clearly attributed to a locality, such as revenues from sales of tangible personal property delivered to customers located in the local jurisdiction. 1121, 72 Pa. Stat. General Property Tax millage - .5 mils Farmland Preservation Tax millage - .1 mils Total Property Tax millage - .6 mils (0.0006) Realty Transfer Tax - 1% (split btwn school & twp) Earned Income Tax - 1% (split btwn school & twp) Local Services Tax - $52.00 Please note: Upper Merion Township is located in southeastern Pennsylvania, about 15 miles from Philadelphia. . The external consistency test asks whether the state can lay a legitimate claim to the value it seeks to tax whether the economic activity giving rise to that value can be fairly attributed to the state. Although Pennsylvania courts have not provided precise rules for the apportionment of the BPT, the requirement that the receipts subject to tax be in proportion to the in-state activities may provide an opportunity for taxpayers with limited Pennsylvania operations to minimize their subjectivity to tax. Payments can be made one of three ways: By-mail, online, or in-person. The 10% penalty amount is collected thereafter. section 4740.101 et seq. Payments not made on or before April 30, 2023 will not be eligible for the 2% discount. Failure to make timely quarterly payments will result in interest and penalties as well as other costs that will be assessed to your April 15th final return. The city and taxpayer stipulated that the job site trailer was not used to solicit new business, to store supplies, or to perform office work other than communications regarding work on the related job site. If you have any questions or need tax forms please contact them directly. NO PERSONAL CHECKS will be acceptable after the 21st of December. The 2020 filing deadline has been extended until May 17, 2021. 42, 53 Pa. Stat. Simply type in your city and state, enter your industry and click 'Get Licensed.'. After the effective date of this Ordinance, any person desiring to conduct, or continue to conduct any business, as herein defined, within the Township of Whitehall shall file with the Treasurer an application for a Business Privilege License and shall pay Thirty-Five Dollars for the initial license and Thirty-Five Dollars for each renewal thereof. The RACP grant comes from the state and is overseen by the governors office. Business Privilege Tax - Taxes - East Norriton Township, Pennsylvania 231-727-3367 Resolution 3181 will allow the board to reaffirm the realty transfer tax, the earned income tax, the per capita tax, the local services tax and the business privilege tax. No business can be conducted in the township without a license. The news came from state Rep. Jeanne McNeill, D-133rd, who also announced the township's $1 million RACP grant award back in August 2019. While Act 42 may have partially succeeded in simplifying BPT nexus determinations, it also increased the number of filing obligations and potential tax liabilities for many taxpayers under the 15-day rule. From January 1 to December 31 Interstate and Intrastate Business. Whitehall Township budget holds line on taxes - WFMZ 1146 Many states, including Pennsylvania, have relied on Wayfair to establish bright-line economic nexus standards for corporate net income tax. If you are self-employed and your business is located in Whitemarsh Township you will be responsible for remitting the $52 LST to Berkheimer. The township argued that the taxpayers gross receipts should include the full amount of franchise tax payments received by the taxpayer from 7-Eleven franchise stores in the jurisdiction because these payments were made for services, such as signage and advertising in the state. The Pennsylvania Supreme Court has held that a taxing authoritys BPT ordinance must be fairly apportioned under the standard set by the U.S. Supreme Courts decision in Complete Auto. The last day for Discount Period payments for 2023 County and Township Real Estate Tax will be on Sunday, April 30, 2023. the hardest parts of obtaining a business privilege license for you. (610) 599-3140. [23] The nonprofit owned and operated three nonprofit subsidiaries, each recognized as purely public charities by the Pennsylvania Department of Revenue. Student must supply full-time course schedule for Fall of the current year at an accredited college. In Giles & Ransome, Inc. v. Whitehall Township, 645 C.D. The court found that the nonprofit did not meet the definition of business within the jurisdictions BPT ordinance because the city had expressly excluded purely public charities from the definition. Sign up to receive the latest BDO news and insights. 2022 receipts from line above tax computations 4. wholesale 4. x .001 4. If a municipality and a local school district both impose a BPT, the LTEA rate cap applies to the combined tax rate for taxpayers that are wholesale vendors, retailers, and restaurants. Over the last five decades, Upper Merion has developed into one of the most important activity centers of the region. The Whitehall-Coplay School District is located on one central campus, with one high school, one middle school, one intermediate school, two elementary schools, two stadiums and our Community Library. officials. The internal consistency test asks whether, if the taxing scheme at issue were adopted by all 50 states, interstate commerce would be taxed more heavily than purely intrastate commerce. Cmwlth., February 11, 2013), the Commonwealth Court closely examined Whitehall Township's Business Privilege Tax ordinance and . Philadelphias business and income receipts tax is not discussed in this article. [12] The court reasoned that the base of operations analysis in Gilberti was useful for the limited purpose of determining whether a political subdivision had the power to tax receipts earned from services performed in another jurisdiction, but that such analysis was not necessary to determine whether a taxing jurisdiction had the power to tax activities occurring within its borders. 144; 11-12-1979 by Order. Make checks payable to: HAB-BPT (short for: H A Berkheimer-Business Privilege Tax), Mechanical Device Tax/Amusement/Admissions/Parking. If you are filing an extension with the IRS it is necessary to also file an extension with the Tax Office and submit an estimate tax payment (Click here to download the extension request form).All extension requests must be submitted by April 15, 2023. The South Whitehall Township 2022 millage rate on Real Estate Tax, which is our largest revenue producing source, is 3.31975 mills . The Township taxes are mailed as of March 1st and are due by April 30th to qualify for a 2% discount. Taxpayer Resource Center | Berkheimer Information Technology; Purchasing; Township Real Estate Taxes + Township Real Estate Tax Millage Rates; Township Treasurer; Utility Bills + Sewer Rent; Staff. Tax Clerk South Whitehall Township, PA. 4444 Walbert Avenue, Allentown, PA 18104. NO PERSONAL CHECKS will be accepted from December 15th - December 31st. [16] Also, the law codified the base of operations test from Gilberti, noting that the base must be an actual, physical, and permanent place of business to establish nexus within a jurisdiction. This form is used to correct an address related to a business tax account. For application click. Federal Income Tax Forms Individual, aka Sole-proprietorship - Form 1040 - Schedule C Partnership - Form 1065 - Schedule K-1 to each partner From there, we'll walk you through your specific requirements. The funds aim to assist with the communitys economic growth. Garbage Fee For Refuse, Recycling, Yard Waste, Grass, Leaf and Christmas Tree Pickup service Ct., Feb. 11, 2013). 2012 (Pa. Please note, in-person payments should be made at the Berkheimer office in Bridgeport. Burning of leaves and yard waste is not permitted at any time as per Whitehall Township. The information needed to set up an account is: Company name. Business Privilege Tax is due on total gross revenue made in Whitehall by June 1st. [19] South Dakota v. Wayfair Inc., 585 U.S. , 138 S. Ct. 2080 (2018). Facing a difficult audit or an assessment, taxpayers and practitioners are encouraged to closely examine the language of the ordinance supporting a localitys position. Monday-Friday (8:15am-5:00pm). If you have any question regarding payment of your Business Privilege Tax please contact Berkheimer Tax Administrators at 610-559-3140. The court held that because a significant portion of the gross receipts from out-of-state projects were generated by activities outside the township, they could not be subjected to tax. or E.I.N. City of Easton, PA 123 South Third Street Easton, PA 18042 (610) 250-6600 A Whitehall (Township of), Pennsylvania Business Privilege License can only be obtained through an authorized government agency. Make sure you have the right strategies in place. 325-A North Pottstown Pike 1167 For ease of use we have divided each section by department. Winter 2022 Tax Notice. The sale of manufactured products made directly by the manufacturer, is exempt from the tax. More News. At present, no jurisdiction has directly addressed how the pandemic may affect base of operations determinations. www.berk-e.com Deputy Mayor Jack Meyers said the RACP funds are expected around March 2022, at which time the money would be returned to the Lafarge fund. [1] The exemption also prevents the taxation of the processing or preparation of any of those products. When you use our site LicenseSuite, [17] December 2022 Financial Statement November 2022 Financial Statement . 2022 Mercantile/Business Privilege Tax Return. Does. Click on the link below to view the form. Bangor, PA 18013 There were no additional comments made by the commissioners. More information on the Spotted Lanternfly can be found at: Contact the Township Hotline at 610-437-5524 ext. What if I dont file and/or pay the Business Privilege and/or Mercantile Tax to which I am subject? The City Auditor's Office is open to the public, and ready to help with your local income tax questions. Business Privilege Tax (BPT) FAQ | Berkheimer [24] This means that to pass muster, the tax must be both internally and externally consistent. 2019 (Pa. Commw. The rate of the tax on every dollar or the whole or gross volume of business or services transacted within the township is 1-1/2 mills (1-1/2 mills means $1.50 per $1,000 of gross volume of business), except that the rate of the tax on every dollar of the whole of gross volume of business or services transacted by wholesale dealers of wholesale vendors within the township is one mill (one mill means $1.00 per $1,000 of gross volume business). We also offer services where we can handle all the paperwork for you, making obtaining a Whitehall (Township of), Pennsylvania Business Privilege License quick and easy. No. PDF BUSINESS PRIVILEGE RULES AND REGS - hab-inc.com One of the most significant developments in the administration of the BPT has been the evolution of BPT nexus standards. What is the Business Privilege and/or Mercantile Tax? A License must be posted at each place of business whether or not a License Fee is required. 1257, 53 Pa. Stat. Tax payments and forms for 2010 and later must be remitted to Berkheimer. Firework Ordinance Click for more Information, Upcoming construction project involving the closure of the Race Street Bridge over the Lehigh River. The official text is the English version of these tax forms. Therefore, businesses are unlikely to create a new base of operations in jurisdictions that have enacted similar exclusions from employees working from home, so long as a primary business location remains open in the state. 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. Berkheimer Tax Adminstrator Kelli Navarro. Under this new test, taxpayers will be treated as having established economic presence and taxable nexus with the city, making them subject to the BPT, if they generated at least 15 or more transactions to customer locations within the city totaling at least $500,000 in gross sales in the calendar year. The community is home to 22 houses of worship.

City Of Fort Bragg Public Works, Articles W