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 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.

 

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.