Local Taxes & Fees in Lower Merion, PA (2026)
1 verified local taxes & fees rules for Lower Merion, Pennsylvania, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Lower Merion Township classifies businesses for its Mercantile License Tax under Chapter 138, Article III. Every wholesale vendor, retail vendor, and combined wholesale-and-retail vendor operating in the Township, including restaurants, must obtain a license from the Collector by April 15 and pay one mill per dollar of gross business volume, with separate mill rates applied to wholesale and retail volume for mixed operations.
Lower Merion Business Tax Classification Rules
Significant RestrictionsLower Merion Township Code § 138-26
§ 138-26. Mercantile license required. ... A. Every person desiring to continue to engage in or hereafter to begin to engage in the business of wholesale or retail, or wholesale and retail, vendor or dealer in goods, wares and merchandise, and any person conducting a restaurant or other place where food, drink or refreshments are sold in the Township shall, on or before the 15th day of April of...
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