Business/Employment Tax

 Local Services Tax

Local Services Tax - $52.00 per year ($1.00 per week)

Berkheimer Tax Administrator offers employers and tax preparers the ability to file the Local Services Tax Return through the Berk-e online filing and electronic upload capability.  Please refer to the Berkheimer website at to file online and for additional filing options available to employers and individuals.  

Every employer located within Middletown Township is required to withhold the Local Services Tax from all employees and file the withholdings with Berkheimer no later than 30 days after the end of each quarter. 

If you are self-employed and your business is  located within Middletown Township, you are responsible for remitting the Local Services tax to Berkheimer.  

For more information regarding tax rates, please visit the website at  Click on the link labeled "Tax Rates" to be directed to the DCED website.

Workers earning less than $12,000 annually are exempt from having to pay the LST.  A person seeking to claim an exemption from the LST must file an exemption certificate each year with his or her employer.  The form is available for download below. 

If you have any questions or would like additional information, please submit an electronic inquiry via the Berkheimer website or contact the Customer Care Department at (610) 599-3139 

Business Privilege and Mercantile Taxes

The Business Privilege Tax (BPT) and Mercantile Tax (MT) are gross receipts taxes levied for the privilege of doing certain types of business in Middletown Township. A third party, Berkheimer Associates, collects these taxes for the Township.

The BPT and MT apply to gross receipts of all businesses and persons engaged in business in Middletown Township except those of businesses that fall under manufacturing or other allowable exclusions. The MT applies to business that is carried on or exercised for gain or profit, including but not limited to the sale of merchandise either at wholesale or retail. Business, as it applies to the BPT, means any activity carried on or exercised for gain or profit, including but not limited to performance of services. This tax also applies to any person or business that rents property.

The tax on services, rentals, and retail businesses is 2.25 mills and 1.5 mills for wholesale businesses. For example, on $100,000 of taxable income, the BPT would be $225. Each business must pay an annual $10 business license fee. The BPT and MT are payable by April 15 of each year.

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