Other Taxes

The Amusement Tax is levied on the admission prices to places of amusement, entertainment, and recreation. The Amusement Tax is considered a tax on patrons, even though it is collected from the operators of the amusement.

Middletown Township and the Neshaminy School District levy an Amusement Tax at a combined rate of 10%, which is shared equally by both. The tax is levied on any business that offers entertainment within the township/school district. Taxable entities include but are not limited to: Amusement parks, golf courses, shows, sporting events, musical performances, circuses and/or any event with an admission charge or where entertainment is offered and no separate charge levied, on the total cost of food purchased.

Returns for this tax are due monthly on the prior month’s gross ticket sales and are due by the 10th day of the succeeding month.

Berkheimer Tax Administrator, the collector for this tax for both entities, may be reached at 610-599-3140 or 1-800-360-8989, or by email at BPT@hab-inc.com.

The Mercantile License Tax is levied on the gross receipts of wholesale trade, retail trade, and food/refreshment trade businesses in Middletown Township.

In addition to the Merchantile Tax, Neshaminy School District also levies a Business Privilege Tax, which is applied to businesses that provide a service and/or rentals within the district. The tax also requires an annual license as well.

Combined Tax Rates:

Retail Sales - 1.5 Mills (.75 Mill – Township / .75 Mill – School District)

Wholesale Sales - 1.0 Mills (.50 Mill – Township / .50 Mill – School District)

Service/Rental Sales - 1.5 Mills (0 Mill – Township / 1.5 Mill – School District)

Retail or Wholesale License - $4 each ($2 – Township / $2 – School District)

Service/Rental License - $5 each (0 Mill – Township / $5 – School District)

Middletown Township, and the Neshaminy School District, require businesses to obtain a license and file a Mercantile Tax return and a Business Privilege Tax return by September 1st of each year. The Tax for both is administered by Berkheimer Tax Administrator. More information on this tax can be found here: http://www.hab-inc.com/.

For assistance in filing the Business Privilege/Mercantile Tax, please call Berkheimer at 610-599-3140 or 1-800-360-8989 during regular business hours of 9:00AM thru 4:00PM, Monday thru Friday, or by email to: BPT@hab-inc.com.

Middletown Township's Parking Place Tax is imposed upon all transactions of each operator of a commercial parking place, garage, or lot where motor vehicles are parked or stored for a period of time in return for consideration.

The tax rate is 10% of the gross receipts from all such transactions received.

Returns for this tax are due quarterly.

Berkheimer Tax Administrator is the collector for this tax. They can be reached at 610-599-3140 or 1-800-360-8989, or by email at BPT@hab-inc.com.

The Per Capita Tax is a flat rate tax levied upon individuals, eighteen years of age or older, residing within Middletown Township. The tax has no connection with employment, income, voting rights, or any other factor except residence within the community. The Per Capita Tax rate for Middletown Township is five dollars per individual, while the Per Capita Tax for Neshaminy School District is ten dollars per individual. A combined Per Capital Tax is billed by the Elected Tax Collector on July 1st of each year.

Per Capita Payment Schedule (Combined Township $5 and School District $10):

$14.70 if paid in July or August
$15.00 if paid in September or October
$15.75 if paid after October 31st
Per Capita Exonerations
If your income from all sources is less than $5,000.00 per year, you are eligible for an exoneration.

Questions

Questions regarding the Per Capita Tax should be directed to the Elected Tax Collector holding the office during the period the tax was billed as follows:

Ray Chapman

Middletown Tax Collector from 2010 through present
2222 Trenton Road
Levittown, PA 19056
(215) 945-1777 (office)
(215) 945-2122 (fax)
ChapmanTax@msn.com