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Tax Structure

West Mifflin Borough has a number of taxes that impact residents and  businesses. Taxes imposed by the Borough are through Ordinances that follow  guidelines established by the Borough Code of the State of Pennsylvania and Act  511 of the State known as the Local Tax Enabling Act. For a more in-depth  description of each of these taxes along with the regulations that govern each  one, please check out the Code of Ordinances book available in the Borough  Administrative offices located at 1020 Lebanon Road. The Code  of Ordinances not only provide information about the taxes imposed by the  Borough, but deals with all Borough Ordinances in an easy reading fashion.

  1. Real Estate Tax is on property owned within the borough  based on the market value of the property as determined by the Allegheny County  Assessment office.
  2. Earned Income Tax is paid on all salaries, wages,  commissions, bonuses, incentive payments, fees, tips and other compensation  received by an individual or their personal representative for services  rendered, whether directly or through an agent, and whether in cash or property.  Exempt are wages, compensation, or payments to a person on active duty military  service, disability, retirement payments, payments under worker’s  compensation, and social security and pension benefits.
  3. Local Services Tax (previously Emergency  Municipal Service Tax) is levied upon the privilege of engaging in an  occupation within the Borough of West Mifflin whether they residents or  non-residents.
  4. Mercantile Tax is imposed on the annual gross dollar  amount of business transactions on a wholesale and/or retail vendor or dealers  in goods, wares, merchandise, and all persons engaged in conducting  restaurants, or other places where food, drinks, or refreshments are sold.
  5. Business Privilege Tax is imposed any trade or business, including but not limited to financial businesses,  professions, vocational services, construction, communication or commercial  activity, or the making of sales or rendering services from an office or place  of business in the borough whether for gain or profit or otherwise within the Borough of West Mifflin. Click for instructions.
  6. Amusement Tax is on all manners and forms of  entertainment within the borough limits be it indoor or outdoor where the  general public or a limited or selected number thereof may, upon payment of an  established price, attend or engage in any form of entertainment.

Borough Calendar:

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