Penn Hills, PA Local Taxes & Fees: Business Tax Classification (2026)

Every person engaged in any of the following occupations or businesses in the Municipality shall pay an annual mercantile license tax for each license year at the rate set forth:

(1) Wholesale vendors or dealers in goods, wares and merchandise, at the rate of one mill on each $1 of volume of the annual gross business transacted by such vendor or dealer;

(2) Retail vendors or dealers in goods, wares and merchandise, all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, whether or not the same are incidental to some other business or occupation, and all persons conducting places of amusement, whether or not the same are incidental to some other business or occupation, at the rate of 1 1/2 mills on each $1 of the volume of the annual gross business transacted by such vendor or dealer; and

(3) Wholesale and retail vendors or dealers in goods, wares and merchandise, at the rate of one mill on each $1 of the annual gross wholesale business transacted by such vendor or dealer, and 1 1/2 mills on each $1 of the volume of the annual gross retail business transacted by such vendor or dealer.

(b) No tax shall be levied on the dollar volume of business transacted by wholesale and retail dealers, derived from the resale of goods, wares and merchandise taken by a dealer as a trade-in or as part-payment for other goods, wares and merchandise, except to the extent that the resale price exceeds the trade-in allowance.