Business Privilege Licenses (BPL) – FOR ALL LISTED MUNICIPALITIES (Except Chadds Ford Township, see Tax Registration below) – All persons engaging or desiring to do business in the municipality, borough or township must obtain a business privilege license, this includes all Rental Property Owners / Landlords operating within listed municipalities. Rental property owners are required to obtain one (1) business privilege license for each municipality in which they own rental property. Owners may list multiple rental properties on a license application, provided, the income received from those rental properties is reported on federal taxes under the same tax identification number (EIN or SSN). Business privilege licenses must be renewed annually.
Business Privilege Tax Registration Licenses – Chadds Ford Township only! All persons, business and/or tax entities (EIN or SSN) engaging or desiring to do business in Chadds Ford Township must file and pay the business privilege registration tax annually, this includes all Rental Property Owners / Landlords both commercial and residential operating within the Township. Businesses and/or person who qualify for exemption, under the Ordinance, must also register and provide proof of exemption. Business privilege tax registration licenses are valid for one calendar year. Business privilege licenses must be renewed annually by January 30th.
Amusement Device License (ADL) – MRRS issues Amusement Device Licenses for Aston Township Only! Township of Aston requires ALL Commercial Establishments (including bars and restaurants) to obtain an Amusement Device License. Amusement Devices include but are not limited to: Jukeboxes, Mechanical and/or Electronic amusement device(s); Pool and/or Billiard Table(s) and/or similar equipment, Pinball Machines and Video Games. Amusement Device Fee schedule is as follows:
Jukebox / Pool and/or Billiards Table or Similar Equipment – $120.00 per unit
Mechanical and/or Electronic Device(s) – $220.00 per unit
A license is required for each individual amusement device/unit. Licenses must be obtained/renewed by January 31st each year and are valid by calendar year. No credit, refund or deduction will be extended for licenses issued for less than a calendar year or any portion thereof. Failure to obtain a license can result in fines and interest for each device levied against the property owner and/or the owner of the device.
Storage Trailer License (STL) – MRRS issues Storage Trailer Licenses for Aston Township Only! Annual Storage Trailer License Fee is $250.00 per year per storage and/or trailer unit and must be obtained/renewed by January 31st each year. No credit, refund or discount will be extended for licenses issued for less than a calendar year or any portion thereof.
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.
All businesses are required to file both an Estimated and an Actual Tax Return each tax year. Businesses must file an Estimated Business Privilege Tax Return for the current tax year. Estimated tax returns must be post marked by due date on the municipality Estimated Tax Return. Late Estimated returns and/or payments are subject to penalty and interest. Filing Extension cannot be granted for Estimated Tax Returns. Actual Tax Returns must also be post marked by the due date on the municipal tax return form. Individuals, companies and/or businesses on federal extension must submit a copy of the Federal Extension Form (#7004 or #4868) to MRRS, LLC by the municipal tax return due date to avoid imposition of penalties and/or interest for late filing. Returns under extension must file return by federal tax deadlines.
Local Service Tax (LST) – (formerly EMSI – Emergency & Municipal Services Tax) MRRS collects Local Service Taxes for the Township of Darby and Chadds Ford Township Only!
In 2008 the Pennsylvania General Assembly changed the payroll tax known as “EMST” to “LST”. The LST Tax rate is $52 per year per employee. Employers may remit LST annually or 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.