[22] Taxing jurisdictions may pursue nonprofits to collect tax on activities not related to a charitable purpose, which may create substantial liabilities for nonprofit organizations. Ct. Mar. Every business is required to file a Business Privilege/Mercantile Tax return by April 15th of each year. ext. 00 6.service 6. x .0015 6 . Business Privilege Tax However, the court ruled that the taxpayer had benefited from the privilege of doing business in Harrisburg by operating from the trailer for the duration of the construction project. Whitehall Township Mayor Michael Harakal Jr. announced Dec. 6 the township was awarded an additional $500,000 through a second Redevelopment Assistance Capital Program grant. Information Technology; Purchasing; Township Real Estate Taxes + Township Real Estate Tax Millage Rates; Township Treasurer; Utility Bills + Sewer Rent; Staff. 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. Licenses are included with the mailing of the Tax Form and fees, if applicable, are due on an annual basis. FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. More. Whitehall is home to the largest indoor shopping center and Lifestyle Center at the Lehigh Valley Mall and four major shopping centers located along the "Golden Strip" (MacArthur Road). Harakal said masks are required within the township building and that township employees are following social-distancing protocol more closely now to avoid future problems. Business Privilege Tax | South Whitehall Township, PA The per capita tax is required of all residents 18 years of age and older up to the age of 72, prior to July 1st of that year. Ct., Feb. 11, 2013). 2012 (Pa. Tax payments and forms for 2010 and later must be remitted to Berkheimer. 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. Whitehall Township used the funds to help build the new municipal building and police station, which is nearing completion. However, apportionment will be an issue for taxpayers, like 7-Eleven in the case discussed above, that have revenues that are not so clearly delineated. Taxpayers must not only be aware of which jurisdictions have imposed a BPT, but even among those jurisdictions with a BPT, there is significant variation based on their published regulations. An application for a Business Privilege License must first be completed and presented to the Treasurer's Office. In addition, each business must pay an annual $25 business license fee. 1143 Township garbage bills are sent out as of March 1st. Township and Whitehall-Coplay School District [29] The actual rate imposed varies by jurisdiction. In a February 11, 2013 decision, the Commonwealth Court of Pennsylvania struck down the townships business privilege tax assessment primarily based upon the plain language of the imposition ordinance. 175 West Valley Forge Road Lora Edwards Business Privilege Tax; Financial Audits; Financial Statements; Pension Information; Starting a Business; . The city of Allentown is testing the waters to extend the concept of economic nexus to the BPT. 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. The LTEA allowed BPT jurisdictions to impose a tax at a rate limit of up to 1 mill (0.1 percent) on wholesale vendors and 1- mills (0.15 percent) on retailers and restaurants. Below are details on the required paperwork and processes you are legally mandated to go through to obtain a Whitehall (Township of), Pennsylvania Business Privilege License. There were no additional comments from the board on either item. Tax Clerk LicenseSuite provides you with everything you need to answer the question 'How can I apply for a Whitehall (Township of), Pennsylvania Business Privilege License?' 2) treasurer@whitehalltwp.org . Positions available on Zoning Hearing Board-Alternate, Plumbers Examination Board, Traffic Impact Committee, Park & Recreation Board-Allencrest Rep, Tax Appeals Board-Alternates and Building Code Board of Appeals-Alternate. Due Date You'll then get one report with details on each specific business privilege license requirement that you'll need to fulfill. www.berk-e.com Make sure you have the right strategies in place. privilege and mercantile tax reg. Discounts offered and State Taxes are allowable deductions. Without help from Business Licenses, LLC, it can be challenging to even understand all the steps to getting your Whitehall (Township of), Pennsylvania business privilege license. Ct. 2017). Tom Salim Tax Clerk ext. 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. From January 1 to December 31 The following are the assessed taxes for 2022. Montgomery, AL 36132-7320. Over the last five decades, Upper Merion has developed into one of the most important activity centers of the region. Whitehall Township - Tax Office 2022 Business Privilege Tax - Logan Twp; 2022 Business Privilege Tax Rental - Logan Twp; NO PERSONAL CHECKS will be acceptable after the 21st of December. An exemption certificate must be completed if income is less than $12,000.00. The business privilege license and tax are required for anyone doing business in Whitehall Township. Taxpayer Resource Center | Berkheimer LST-1 Or LST- 3 There is a delay involving the rooms audio-visual technology, so the return to in-person meetings may be delayed until March 2022. It is possible that the auditors position is not supported by the language in an ordinance, regulation, or policy, or an ordinance, regulation, or policy is being improperly interpreted and applied. Please note the quarterly due dates shown on the forms. The sole motion of the Dec. 6 meeting was to approve the temporary transfer of $1 million from the townships Lafarge fund to the capital reserve fund to bridge the time period until the RACP funds come through. section 4740.101 et seq. Then, the BPT ordinances and regulations for these localities must be consulted to determine whether the company is subject to BPT in any of those jurisdictions. Business Privilege Tax - Alabama Department of Revenue PO Box 906 [3] S&H Transport Inc. v. City of New York, 174 A.3d 679, 682 (Pa. Commw. No business can be conducted in the township without a license. Failure to make timely quarterly payments will result interest and penalties as well as other costs that will be assessed to your final return. Approximately 17% of the annual Township general fund revenues are derived from business taxes including the Business Privilege Tax, Mercantile Tax, Occupational Privilege Tax and Amusement Tax. However, institutions qualifying for classification as a purely public charity under the Institutions of Purely Public Charity Act are generally exempt from BPT to the extent receipts are received in connection with their charitable purpose. 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 Township Building can accept payments, but cannot provide a receipt. Navigating Pennsylvania's Local Business Privilege Taxes | BDO Learn about emerging trends, regulatory updates, and the latest headlines and tips to make the most out of legal tech. The Business Privilege and/or Mercantile Tax has been levied by the Municipality and/or School District in which a business is located and is based on the gross receipts of such a business. From there, you'll get everything you need at LicenseSuite, a proprietary Business Licenses, LLC website. When you choose to work with Business Licenses, LLC, our experienced professionals can handle even The regime for the local BPT in Pennsylvania is extremely complex. Some content (such as images, videos, Flash, etc.) The gross or face amount runs May 1st through June 30th. There were no additional comments made by the commissioners. [5] The Local Reform Commission Report recommended to abolish the mercantile and business privilege under Act 511 except for those jurisdictions which have imposed this tax as of January 1, 1987; freeze current tax rates of the mercantile and business privilege for those jurisdictions with the lax in effect as of January 1, 1987 under Act 511 and the Sterling Act; and, amend Act 511s definition of taxable gross receipts under the mercantile and business privilege tax to limit the geographic reach of such taxes to only those business activities occurring primarily within the taxing jurisdiction. We also offer professional help, where our experts can complete your Whitehall (Township of), Pennsylvania business privilege license paperwork and submit them on your behalf. Harakal explained construction of the room only started in the middle of November, but progress is moving forward. Business Privilege Tax. The exoneration form is available under forms & documents on the webite or at the Treasurer's office. [1] Act of Dec. 13, 1988, P.L. The Local Services Tax will be a $1.00 weekly payroll deduction for each employee. 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. Copyright 2023 BDO USA, P.A.. All rights reserved. This rate includes 2.84975 mills for the Township General Fund and 0.47 mills for the Fire Fund. www.berk-e.com Student must supply full-time course schedule for Fall of the current year at an accredited college. It is therefore important for taxpayers to pay close attention to the limitations placed on the taxing power of jurisdictions by existing ordinances and regulations. [11] 938 A.2d 988 (Pa. 2007). Mail Payments to: We recognize that with the current global economic conditions, times are hard. They could revise the apportionment rules so that more revenues are subject to BPT. [2] Act of Dec. 31, 1965, P.L. .. LicenseSuite is the fastest and easiest way to get your Whitehall (Township of), Pennsylvania business privilege license. PDF Made payable to Whitehall Township BUSINESS LICENSE APPLICATION Returns, refunds, any tax included in Gross Receipts and any exemption allowed by certain taxing districts are considered allowable deductions. Whitehall Township is located in the center of the Lehigh Valley. 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). Examples include the following: Accountant, CPA, Architect, Art of Healing, Attorney, Chiropractor, Check Casher, Dentist, Embalmer, Engineer, Landscape Architect, Land Surveyor, Loan Agency, Naturopath, Ophthalmologist, Optician, Optometrist, Physician, Podiatrist, Photographer, Psychologist, Pawnbroker, Real Estate, Veterinarian. During the tax period at issue, the taxpayer maintained a job site trailer in Harrisburg for use by an on-site superintendent for one project. 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 . This form is used to correct an address related to a business tax account. [20] This change to Allentowns BPT regulations will bring several remote retailers within the reach of its taxing jurisdiction that previously were not subject to taxation. Payments received or postmarked after April 30, 2023 will be applied to the face period and must satisfy the face period amount . When you use our site LicenseSuite, A moving permit is required when moving into, out of or within Whitehall Township. Sign up to receive the latest BDO news and insights. 1121, 72 Pa. Stat. Effective January 1, Allentown established an economic presence test for taxpayers that have no physical presence in the city. The township has approximately 28,000 residents, hosts over 50,000 jobs, and offers over 9.5 million square feet of office space. at 996. Installment Enrollment Deadline August 10, 2023 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 news came from state Rep. Jeanne McNeill, D-133rd, who also announced the township's $1 million RACP grant award back in August 2019. A Whitehall (Township of), Pennsylvania Business Privilege License can only be obtained through an authorized government agency. Amusement Tax Temporary: The tax return with full remittance is due, Questions regarding the Business Taxes should be directed to the Township's Business Tax Collector, Tri-State by calling (610) 270-9520 or online at the. 2012 (Pa. One of the most significant developments in the administration of the BPT has been the evolution of BPT nexus standards. Township and Whitehall-Coplay School District real estate taxes are mailed twice a year. Due dates vary based upon the taxing jurisdiction. Using LicenseSuite is the fastest way to get your Whitehall (Township of), Pennsylvania business privilege license. Whitehall Township - Forms & Documents Furthermore, timing adjustments will be made to the traffic lights at Pine St. and Front St., as well as at 1st Ave. and Main St. Please accept our apology for this error. In Northwood Construction Co. v. Township of Upper Moreland, the Pennsylvania Supreme Court determined that for a construction contractor that had its principal place of business in Upper Moreland Township but worked on construction projects throughout Pennsylvania and surrounding states, the receipts attributable to activities in other states could not be included in the receipts subject to tax in the township. In other business, the board discussed several end-of-year items. Community members may continue to file taxes, make payments and find current City of Whitehall tax forms here on the City website. Township and Whitehall-Coplay School District 508, No. If you have any questions or need additional information, please contact Berkheimer at 610-599-3142 or 866-701-7205.

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