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 3000 Lebanon Church Road, Room 204. 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 on property owened within the Borough based on the market value of the property as determined by the Allegheny County Assessment office.
- EARNED INCOME TAX –
Tax 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 miitary service, disability, or retirement payments, payments under worker’s compensation, social security and pension benefits.
- LOCAL SERVICES TAX -
This used to be the Emergency Municipal Service Tax. It is tax levied upon the privilege of engaging in an occupation within the Borough of West Mifflin, be they residents or non-residents.
- MERCANTILE TAX -
Tax imposed on the annual gross dollar amount of business transactions on a wholesale and/or retail vendor or dealers in goods, wares and merchandise and all persons engaged in conducting restaurants, or other places where food, drink or refreshments are sold.
- BUSINESS PRIVILEGE TAX -
Imposed on carrying on or exercising whether for gain or profit or otherwise within the Borough of West Mifflin any trade, business, including but not limited to financial businesses, profession, vocation service, construction, communication or commercial activity, or the making of sales or rendering services from an office or place of business in the Borough
- AMUSEMENT TAX -
Tax 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.