Local Taxes & Fees in Pennsylvania (2026)
18 rules on the books across Pennsylvania, 14 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Lower Merion
Significant RestrictionsLower Merion Township classifies businesses for its Mercantile License Tax under Chapter 138, Article III. Every…
Read full rule →Abington
Some RestrictionsAbington Township taxes businesses under a Mercantile License Tax that splits vendors into three rate classes. Section…
Read full rule →Allentown
Some RestrictionsAllentown taxes gross business receipts by transaction type: 1.5 mills on retail, 1 mill on wholesale, and 3 mills on…
Read full rule →Bensalem
Some RestrictionsBensalem Township taxes businesses under its Mercantile License Tax by classifying them as wholesale, retail, or both…
Read full rule →Bethlehem
Some RestrictionsBethlehem taxes the privilege of doing business inside city limits under its Business Privilege and Mercantile Tax…
Read full rule →Bristol Township
Some RestrictionsBristol Township, Bucks County, PA, sorts mercantile taxpayers into three classes under Code § 180-29: wholesale…
Read full rule →Harrisburg
Some RestrictionsIn the City of Harrisburg, Pennsylvania, business taxation under Chapter 5-715 sorts gross receipts into three classes…
Read full rule →Haverford
Some RestrictionsHaverford Township, Delaware County, Pennsylvania, taxes businesses by class under § 165-18: wholesale dealers at one…
Read full rule →Penn Hills
Some RestrictionsPenn Hills splits mercantile tax rates by business class: wholesale dealers pay 1 mill per dollar of gross volume…
Read full rule →Philadelphia
Some RestrictionsPhiladelphia taxes almost every business under one uniform BIRT rate structure, with only a narrow carve-out for…
Read full rule →Pittsburgh
Some RestrictionsPittsburgh doesn't sort businesses by industry for tax purposes: it applies a five-factor test under Code § 258.01 to…
Read full rule →Reading
Some RestrictionsReading taxes gross receipts of every business at 1.5 mills, but drops to 1 mill for wholesale dealers and vendors on…
Read full rule →Upper Darby
Some RestrictionsUpper Darby's Mercantile Tax splits businesses into three rate classes: wholesale, retail, and combined…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.
Harrisburg
Significant RestrictionsIn the City of Harrisburg, Pennsylvania, the Codified Ordinances impose a general-revenue tax on each parking…
Read full rule →Pittsburgh
Significant RestrictionsPittsburgh taxes every paid nonresidential parking transaction at 37.5 percent of the fee, among the highest parking…
Read full rule →Erie
Some RestrictionsNon-residential parking lot operators in Erie pay a 15% parking tax on every transaction and must hold a $100 annual…
Read full rule →Philadelphia
Some RestrictionsPhiladelphia taxes every paid parking transaction at 22.5% of the charge, collected by the lot or garage operator and…
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