Business Taxes

Business & Mercantile Tax
A business privilege tax (BPT) is a tax on any business, trade, occupation, profession or vocation in which there is offered any service or services to the general public or a limited number of the general public for a consideration. The BPT is based on 2 mills of gross receipts.

A mercantile tax applies to any persons who are wholesale or retail vendors, dealers in merchandise, restaurant owners or other places where food or beverages are sold. Every person engaging in a wholesale, retail or wholesale and retail business in the Township shall pay an annual mercantile license tax for the tax year at the rate of 1 1/2 mills on gross receipts for retail and at the rate of one mill on gross receipts for wholesale.

If you are operating a business in your home or commercial area you must register with Berkheimer Associates. You may contact Berkheimer Associates at the phone number and address listed below.

325-A N. Pottstown Pike
Exton, PA 19341
(610) 599-3140
www.hab-inc.com

Local Service Tax
Effective January 1, 2010 Lower Moreland Township levies a Local Services Tax (LST) to fund the cost of police, fire, emergency services, and road construction and maintenance. Also effective January 1, 2010 the LST will be collected by Berkheimer Associates, a private collection service. Berkheimer acts as the tax officer and is responsible for processing all tax returns, collecting taxes due, and providing assistance to taxpayers. Berkheimer can be reached at 610-599-3142. Forms and information can be obtained at their website, www.hab-inc.com.

All residents and nonresidents alike who are employed in Lower Moreland Township are required to pay an annual LST tax of $52. The Township requires all employers within its boundaries to deduct the $52.00 LST from each eligible employee. The $52 withholding must be prorated over the entire year - a $1 per pay withholding for employees paid weekly, $2 per pay for employees paid bi-weekly, etc. The employers must remit monies collected to Berkheimer along with quarterly reporting forms that are provided to employers in January.

Employees are exempt from from paying the LST in any calendar year in which they earn less than $12,000. Employees who have more than one employer are not required to pay more than $52 in any calendar year. Employees must request an exemption by filing an ‘exemption request form’ with their employers. Employees who have not filed the form can not be exempted from the LST, the form is available on the Berkheimer website.