Tax Information

The Amusement Tax is levied on the admission prices to places of amusement, entertainment, and recreation. The Amusement Tax is considered a tax on patrons, even though it is collected from the operators of the amusement.

Middletown Township and the Neshaminy School District levy an Amusement Tax at a combined rate of 10%, which is shared equally by both. The tax is levied on any business that offers entertainment within the township/school district. Taxable entities include but are not limited to: Amusement parks, golf courses, shows, sporting events, musical performances, circuses and/or any event with an admission charge or where entertainment is offered and no separate charge levied, on the total cost of food purchased. 

Returns for this tax are due monthly on the prior month’s gross ticket sales and are due by the 10th day of the succeeding month.

Berkheimer Tax Administrator, the collector for this tax for both entities, may be reached at 610-599-3140 or 1-800-360-8989, or by email at BPT@hab-inc.com. 

The Middletown Township Earned Income Tax is set at a rate of one-half percent (.5%).

Residents of Middletown Township and nonresidents working in the Township are subject to the tax, which is assessed on earned income. There is an exemption from the Earned Income Tax for any individual earning less than $12,000 annually.

Keystone Collections Group is the appointed Earned Income Tax collector for Middletown Township and all of Bucks County. As the appointed collector, Keystone is charged with the duty of administering the collection of the tax, establishing rules and regulations to fairly enforce the collection and creating accurate tax records and accounts for each taxpayer.

Keystone provides all the necessary forms, links to information and payroll instructions for residents and business owners on its website at www.keystonecollects.com.

Most resident taxpayers will have this tax deducted by their employers if they work in Pennsylvania. Although, if you work in a jurisdiction where it is not withheld, or your are self-employed, you will have to register with, and pay the tax directly to Keystone Collections Group.

All resident taxpayers must file a local annual earned income tax return each year by April 15th for the preceding year, whether tax is due or is not due. The annual return may be obtained from Keystone Collections Group. 

Kindly refer to the Earned Income Tax Frequently Asked Questions for general questions and answers about the tax. If you have any additional questions, you may contact Keystone Collections Group 866-539-1100. 

The Local Services Tax is imposed upon each individual engaged in any occupation in Middletown Township. It is the responsibility of the employer to deduct, from their employees pay, the tax of $52 per year at a rate of $1 per week employed. The tax is shared with Neshaminy School District with $47 going to Middletown Township, and $5 going to Neshaminy School District.

Prior to 2008, this tax was known as the Emergency Municipal Services (EMS or EMST) Tax.

All employers located within Middletown Township must withhold the Local Services Tax at the annual rate of $52 for all employees with annual gross income from wages in excess of $12,000. The tax is to be withheld through payroll deductions on a prorated basis determined by the number of pay periods established by an employer for a calendar year. Employers are required to remit the tax collected on a quarterly basis to Berkheimer, the tax administrator assigned to collect this tax. Individuals who are self-employed and whose business or practice is in Middletown Township are also required to pay the $52 Local Services Tax.

The total Local Services Tax paid by an individual in a calendar year is limited to $52, regardless of the number of employers an individual works for during the year or the number of taxing districts in which an individual may work.

Anyone who has paid the tax, but whose annual income is less than $12,000 may request a refund by filing an Application for Refund Form with Berkheimer Tax Administrator, P.O. Box 25156, Lehigh Valley, PA 18002.  The Berkheimer Tax Office is located at 50 N. Seventh Street, Bangor, PA 18013 and can be reached at (610) 599-3142 for any questions on the Local Services Tax.

Visit the Berkheimer website at www.hab-inc.com for more information or for assistance on how to file. Tax forms are available for download by clicking the links below, or under "Download Tax Forms" on the Berkheimer website.

The Mercantile License Tax is levied on the gross receipts of wholesale trade, retail trade, and food/refreshment trade businesses in Middletown Township.

In addition to the Merchantile Tax, Neshaminy School District also levies a Business Privilege Tax, which is applied to businesses that provide a service and/or rentals within the district. The tax also requires an annual license as well.

Combined Tax Rates:

Retail Sales - 1.5 Mills (.75 Mill – Township / .75 Mill – School District)

Wholesale Sales - 1.0 Mills (.50 Mill – Township / .50 Mill – School District)

Service/Rental Sales - 1.5 Mills (0 Mill – Township / 1.5 Mill – School District)

Retail or Wholesale License - $4 each ($2 – Township / $2 – School District)

Service/Rental License - $5 each (0 Mill – Township / $5 – School District)


Middletown Township, and the Neshaminy School District, require businesses to obtain a license and file a Mercantile Tax return and a Business Privilege Tax return by September 1st of each year.  The Tax for both is administered by Berkheimer Tax Administrator.  More information on this tax can be found here: http://www.hab-inc.com/taxpayer-resource-center/business-privilege-tax/

For assistance in filing the Business Privilege/Mercantile Tax, please call Berkheimer at 610-599-3140 or 1-800-360-8989 during regular business hours of 9:00AM thru 4:00PM, Monday thru Friday, or by email to: BPT@hab-inc.com.

 

Middletown Township's Parking Place Tax is imposed upon all transactions of each operator of a commercial parking place, garage, or lot where motor vehicles are parked or stored for a period of time in return for consideration.

The tax rate is 10% of the gross receipts from all such transactions received.

Returns for this tax are due quarterly.

Berkheimer Tax Administrator is the collector for this tax. They can be reached at 610-599-3140 or 1-800-360-8989, or by email at BPT@hab-inc.com. 

The Per Capita Tax is a flat rate tax levied upon individuals, eighteen years of age or older, residing within Middletown Township.  The tax has no connection with employment, income, voting rights, or any other factor except residence within the community. The Per Capita Tax rate for Middletown Township is five dollars per individual, while the Per Capita Tax for Neshaminy School District is ten dollars per individual.  A combined Per Capital Tax is billed by the Elected Tax Collector on July 1st of each year.

Per Capita Payment Schedule (Combined Township $5 and School District $10):

$14.70 if paid in July or August
$15.00 if paid in September or October
$15.75 if paid after October 31st
Per Capita Exonerations
If your income from all sources is less than $5,000.00 per year, you are eligible for an exoneration.

Questions
Questions regarding the Per Capita Tax should be directed to the Elected Tax Collector holding the office during the period the tax was billed as follows:

Ray Chapman
Middletown Tax Collector  from 2010 through  present
2222 Trenton Road
Levittown, PA 19056
(215) 945-1777 (office)
(215) 945-2122 (fax)
ChapmanTax@msn.com

Tom Kearns
Middletown Tax Collector  from 2006 through  2009
1895 Garden Court
Langhorne, PA 19047
(215) 750-1019
tpkearns8@gmail.com

The Middletown Township Board of Supervisors determines the annual millage rate for the Real Estate Tax at the time that the budget is adopted each year. The Bucks County Board of Assessment determines the assessment of each property. The Real Estate Tax is calculated by multiplying the appropriate millage by the assessed value as determined by the Bucks County Board of Assessment.  Up-to-date tax rates can be found on the Middletown Township Tax Collector's website.

The total Real Estate Tax rate for the 2024 calendar year is 19.025 mills of assessed valuation. The tax is broken down as follows:

General Fund - 7.325 mills
Street Light Fund - 0.788 mills
Fire Protection Fund - 1.920 mills
Park and Recreation Fund - 1.920 mills
Ambulance and Rescue Fund - 0.440 mills
Road Machinery Fund - 0.300 mills
Fire Hydrant Fund - 0.137 mills
Fire Apparatus Fund- 1.080 mills
Debt Service Fund - 5.145 mills
One mill is equal to $1 of tax for every $1,000 of assessed property value.

On March 1 of each year the Tax Collector mails the combined municipal and county real estate tax bills. These bills are mailed either to the property owner, their mortgage company, or their designated agent. Payments received by April 30th are eligible for a two percent discount. The face tax is due no later than June 30, and a 10 percent penalty is added to any unpaid tax on July 1. The final deadline for the payment of Real Estate Taxes to the Tax Collector is December 31st.  Failure to pay by that deadline results in a lien being placed on the property and collection through the Bucks County County Tax Claim Bureau.

The Tax Collector is an elected position. Questions regarding Real Estate Taxes, Interim Real Estate Taxes, and Per Capita Taxes should be directed to the Tax Collector holding the office during the period the tax was billed as follows:

Ray Chapman
Middletown Tax Collector
2222 Trenton Road
Levittown, PA 19056
(215) 945-1777 (office)
(215) 945-2122 (fax)
ChapmanTax@msn.com

If you need to request a refund of real estate taxes due to a reduction or reassessment notice from the Bucks County Board of Assessments, please click here for instructions.