Monroeville Business Taxes / Licenses
Business Taxes
Tax Base
For most businesses, the tax base is all receipts from the prior calendar year. For businesses in operation the year prior to the current tax year, the base becomes the prior year's actual volume of receipts, prorated to 12 months. If the business began in the current tax year, the tax base is the first month's volume (first 30 days) times the remaining months and fractions thereof in the year. Temporary or seasonal businesses report their actual gross receipts.
Due Date of Tax
April 15th. If the business was started in the tax year, the tax shall be paid on the last day of the month after the first full month of the start of the business. Temporary or seasonal businesses must file a return with payment within seven days of the conclusion of business.
Penalties
Late filing - interest and penalty: If for any reason the tax is not paid when due each year, interest at the rate of six percent per annum and a penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected.
Definition of Services
(Business Privilege Tax Rate: Four mills on the gross receipts)
This is a tax on all persons rendering services, defined as diversified activities other than retail or wholesale vending of goods, wares, or merchandise, including but not limited to:
- Rental activities
- Financial transactions
- Interest
- Dividend income
- Consultation
- Repairs
- Preparation of forms
- Commission sales
- Professional treatment
- Services and/or counseling
- Training
- Supplying personnel or material
- Building
- Engineering
- Planning
- Designing
- Installation
- Any other activity not subject to the Mercantile License and Tax form, attributable to a Monroeville location
Definition of Wholesale or Retail
(Mercantile Tax Combined School & Municipal Tax Rate)
Two mills (.002) for wholesale vendors and 2 & 1/2 mills (.0025) for all others subject to the tax: This is a tax on all persons, wholesale and retail dealers, vendors, and places of amusement on the gross receipts collected by that business for the sale of goods, wares, and merchandise. All other receipts are subject to the Business Privilege Tax rate. Businesses determined by the Municipality of Monroeville to be manufacturing or agricultural are exempt.
Please direct business tax inquiries to 412-856-3347.
Business License
Definition
Every person desiring to continue to engage in, or hereafter to begin to engage in the business of wholesale or retail vendor, or dealer in goods, wares, and merchandise, and any person conducting a restaurant or other place where food, drink, or refreshments are sold, or place of amusement, whether or not the same be incidental to some other business or occupation, shall on or before the 15th day of January of each license year, procure and conspicuously place a business license for his place of business, or if more than one, for each of his places of business in the Municipality.
Due Date
January 15th. If the business was started in the tax year, the license shall be paid within forty days of the start of the business. Temporary or seasonal businesses must obtain a license before commencing business.
Fee: $25.00 for each place of business including wholesale, retail, eating & drinking establishment, or place of amusement location & $50.00 for each location conducting wholesale & retail activity.
Note: If a business is subject to both Mercantile and Business Privilege taxes, only the mercantile license is required.
Make Checks Payable To
Municipality of Monroeville
Mail Payments To
Business Tax Office
2700 Monroeville Boulevard
Monroeville, PA 15146-2388