Business Privilege Tax

Business Privilege/Mercantile Tax

All businesses in the Borough are required to register and file an annual Business Privilege Tax (BPT). The Borough’s BPT is administered through eCollect+. New businesses must register once with the Borough using the form located below along with the $10.00 fee made payable to Narberth Borough. Your canceled check for the Business Privilege Tax Return and a copy of your registration shall be proof of registration.

* * Link to BPT Registration Form

For questions contact: eCollect+      Phone: (866) 225-0033   804 Fayette Street, Conshohocken, PA 19428

Who should apply for the Business Privilege Tax?

  1. If the business’ sole location or corporate office is INSIDE the Municipality.
  2. If the business has multiple locations and its corporate offices are located OUTSIDE the Municipality, services, investments, and other income within the Municipality are subject to the Business Privilege Tax.
  3. Receipts from the lease, use, or rental of personal or real property are deemed to be receipts from the performance of services and subject to the Business Privilege Tax. Anyone who files a 1040 Schedule C.
  4. Home Office – An area of a personal residence is recognized as a Base of Operations if it is used for business, and no other Base of Operations is reasonably available to conduct business activities. A home office used for the convenience of an employee, owner, or other worker, does not qualify as a Base of Operations. Use of a home office is deemed to be simply for the convenience of an employee or owner if there is another business office where the same activities are performed.