Bristol Township, PA Local Taxes & Fees: Business Tax Classification (2026)

Article III of Chapter 180 of the Bristol Township Code, adopted 2-13-1985 by Ord. No. 1085 and amended by Township Council in 1990 and 1992, taxes the privilege of doing business in Bristol Township by class. Section 180-29 sets three classes. Wholesale vendors or dealers pay one mill, or $0.001, on each dollar of annual gross business. Retail vendors and every person running a restaurant or other place where food, drink or refreshments are sold pay 1 1/2 mills, or $0.0015, on each dollar. A dealer who is both wholesale and retail pays one mill on gross wholesale business and 1 1/2 mills on gross retail business.

The class depends on the definitions in § 180-30. A wholesale dealer is a person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons. A retail dealer is any dealer or vendor who is not a wholesale dealer. Gross volume of business includes both cash and credit transactions. The license year runs July 1 to June 30.

Two carve-outs reduce the base. Under § 180-29(B), trade-in goods taken as part payment are taxed on resale only to the extent the resale price exceeds the trade-in allowance. Under § 180-30, mechanics selling only what they make at their own shop or workshop in the Township, sellers of their own growth, produce or manufacture, licensed hawkers and peddlers, and nonprofit corporations organized solely for religious, charitable or educational purposes are outside the definitions.

Section 180-28 also requires a mercantile license for each place of business, issued by the Township Finance Director for a fee that Township Council sets by ordinance or resolution (see Ch. 101, Fees). A new business must obtain the license within 15 days of starting, and the license must be posted conspicuously at the place of business. The Finance Director also serves as the Collector under § 180-30.