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.
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.
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.
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.
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.
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.
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.