Under Ross Township Ordinance No. 1260 and North Hills School District Resolution 77-17, a tax is imposed on the gross volume of business for the privilege of carrying on or exercising any trade, business, including financial business, profession, vocation, service, construction, communication or commercial activity or making sales or rendering services conducted in our District. Mercantile & Business Privilege Tax Returns are required to be filed with payment quarterly for this tax.
We have outlined for your convenience some important details on taxes you may incur while conducting business in our district. If you are a merchant, you are required to have a current Business License on display at all times on the premises. The License will be mailed to you within 30 days of receipt of your Business Application form and a payment in the appropriate amount for your type of business.
Name of Tax | Collection | Description |
BUSINESS TAXES |
Mercantile License Fee | Annually
(Keystone) | $10.00 (Retail or Wholesale)
$20.00 (Retail AND Wholesale) |
Mercantile Tax
(requires a license) | Quarterly
(Keystone) | .0015 (Retail Gross Sales)
.0010 (Wholesale Gross Sales) |
Business Privilege Tax
(no license required) | Quarterly
(Keystone) | .0015 (Gross Sales on Services or Rental*) |
EMPLOYER WITHHOLDING* |
Earned Income Tax | Quarterly
(Keystone) | All employees regardless of home residence; Employer must withhold % of Gross (State Wages) as required by Act 32** |
Local Services Tax (LST) | Quarterly
(Keystone) | $52.00 per year withheld by employer from the employee
$52.00 divided by # of payrolls per year = LST w/h per pay |
*If you own and collect rent on a property, Pursuant to Resolution No. 87-14 of the North Hills School District and Act 511 of the Commonwealth of Pennsylvania, all owners, lessors, and rental agents of rental property within the North Hills School District shall submit the names and addresses of all persons occupying such property within thirty (30) days of the occupancy. The list shall include all tenants, whether their names appear on the lease or not.
**Act 32 went into effect January 1, 2012. North Hills School District has elected Keystone Collections Group as our tax collector for all employer payroll taxes due commencing January 1, 2012.