Business Privilege Licenses (BPL)FOR ALL LISTED MUNICIPALITIES – Persons engaging or desiring to do business in the municipality, borough or township must obtain a business privilege license.  Business privilege licenses must be renewed annually.

Amusement Device License (ADL) – MRRS issues ADL’s for Aston Township Only!  Township of Aston levies an annual Amusement Device Tax on owners of “coin-operated machines” providing amusement, such as jukeboxes, pinball machines, video games and pool tables.

Storage Trailer License (STL) – MRRS issues STL’s for Aston Township Only!

Business Privilege Tax (BPT) and Mercantile Tax (MCT) are levied on the privilege of doing business within the municipality, borough or township.  Every person who has carried on or exercised business activity connected to a base of operations within the municipality, borough or township must file a business privilege and mercantile tax return whether or not tax is due.  Tax returns are filed at the business entity level.

Business Privilege Tax (BPT) – All other persons doing business within the municipality, borough or township (primarily service providers), as well as those wholesale and retail vendors who also provide services are subject to the Business Privilege Tax.

Mercantile Tax (MCT) – “Wholesale” and “retail” vendors or dealers in goods, ware and merchandise and operators of restaurants and other places where food or beverages are sold, are subject to the Mercantile Tax.


Local Service Tax (LST) – (formerly EMSI – Emergency & Municipal Services Tax)                     MRRS collects local service taxes for the Township of Darby Only!

In 2008 the Pennsylvania General Assembly changed the payroll tax known as “EMST” to “LST”.  The LST Tax rate for Darby Township is $52 per year per employee.   Employers should be remit LST quarterly.   Quarterly returns are due on or before the last day of the month following the end of each calendar quarter April 30th, July 31st, October 31st and January 31st.