Business Privilege Tax Form

 

P.O. Box 489 
Irwin, PA 15642 
(724) 978-2867
Toll free (888) 328-0561
Fax 724-978-0339

CITY AND SCHOOL DISTRICT OF READING

2019 BUSINESS PRIVILEGE TAX

 

 

 

     Name:     _________________________________________________
     Address:  _________________________________________________
                     ________________________________________________
     FEIN:        ________________________________________________

 

 

 

SERVICE

COMMISSIONS

RENTALS

WHOLESALE

RETAIL

TOTALS

 

1

Gross Volume of Business, Prior Year (Use Dollars Only)

           

 

2

 

TAX RATE

 

0.00225

 

0.00225

 

0.00225

 

0.001

 

0.0015

NOT APPLICABLE

 

3

Amount of Tax – Line 2 x Line 1

           

4 Total During Face Period, April 16 – June 15

 

 

5

A. 2% Discount if Paid by April 15; Subtract from Line 4

 

B. 10% Penalty if Paid after June 15; Add to Line 4

 

C. 1% Interest Per Month after June 15; Add to Line 4

 

6 Total Amount Due (Checks Payable to: Keystone Collections Group)

 

 

Attach a copy of your prior year’s Federal Income Tax Return and all necessary schedules.

 

I declare under penalties of perjury that this return (including any accompanying schedule(s) and statement(s)) has been examined by me and to the best of my knowledge and belief is a true and correct return.

                                           _______________________________________________________________________

 

Owner’s Name (Type or Print)                                                              Federal Tax ID No

                                           _______________________________________________________________________

 

Name of Person Preparing Form (Type or Print)                                      Title

                                           _______________________________________________________________________

 

Authorized Signature                                                                                     Date

                                           _______________________________________________________________________

 

Physical Location of Business or Addresses of Rental Properties                                Phone Number         

 

Please make check payable and remit Business Privilege tax to:

Keystone Collections Group, P.O. Box 489, Irwin, PA 15642

Phone: (724) 978-2867 or toll free (888) 328-0561

Fax: (412) 927-3646

Para recibir asistencia en español, por favor llame (724) 978-2866

Continue to remit the Business Privilege license fee directly to the City of Reading.

RATE OF TAX:

$1.00 per thousand of gross volume of business for Wholesale.

$1.50 per thousand of gross volume of business for Retail.

$2.25 per thousand of gross volume of business for Service.

$2.25 per thousand of gross volume of business for Commission.

$2.25 per thousand of gross volume of business for Rentals.

 

  1. Every business or individual subject to the tax who has commenced business prior to January 1, 2018 shall compute the tax due and owing based upon the actual gross amount of business transacted during 2018.

     

  2. Every business or individual subject to the payment of the tax who commenced business between January 1, 2018 and December 31, 2018 shall compute the tax due and owing for 2018 by taking the monthly average for the time the business was operational in 2018 and multiplying the same by twelve (12). In the event that the business was operational for fewer than ninety (90) days in 2018, they shall be permitted to use sufficient days at the start of 2019 to equal ninety (90) successive days after commencement of business, to take a monthly average and to multiply the average by twelve (12).

     

  3. Every business or individual subject to the payment of the tax who commences business after January 1, 2019 shall compute the tax due and owing via one of the two methods detailed below based upon whether the business was commenced before or after October 1, 2019:

    1. Business Commenced before October 1, 2019: Business or individual shall compute tax due and owing by taking the monthly average for the first three (3) months of business then multiplying the average by the number of months from commencement to end of 2017. Return and tax are due within 100 days of business commencement.

    2. Business Commenced after October 1, 2019: Business or individual shall compute tax due and owing by taking the actual gross amount of business transacted between commencement and the end of 2017. Return and tax are due within 100 days of business commencement.

 

Penalty of 10%, plus 1% of interest per month will be charged on payments received after June 15 or 221 days of commencement of business if business commenced after January 1, 2019.

 

Payment Deadlines:

  • Discount: Payment remitted by April 15, 2019 or between 100 and 160 days of business commencement if commenced after January 1, 2019.

  • Face: Payment remitted between April 16, 2019 and June 15, 2019 or between 161 and 220 of business commencement if commenced after January 1, 2019.

  • Penalty: payment remitted after June 15, 2019 or after 221 days of business commencement is commenced after January 1, 2019.

 

Every person subject to the payment of the tax who engages in a business temporary, seasonal or itinerant by nature shall compute the tax estimated gross amount of business to be transacted during 2019 within the City by a method to be determined by the Business Tax Administrator.

 

If the total gross receipts reported on your Business Privilege Tax return is not the same as the total gross receipts reported on your Federal Income Tax return, attach an explanation of the difference to this return.

 

If you have moved your business from one municipality to another during the tax year, you may have incurred an additional tax liability to that municipality.

 

ITINERANT CONTRACTORS (JOB SITE BUSINESS): If no work is performed during the tax year, please file a zero tax form for the year.