Business Privilege Tax

IMPORTANT TAX COLLECTION NOTE FOR 2026

The new year will bring changes to how the Town of McCandless collects taxes.

Our Tax Administrator, Judy Wagner, has made the decision to retire during the first quarter of 2026 after several years of service to the Town and a decades-long career in accounting and tax service. Additionally, our most recent part-time Tax Associate has obtained his CPA and has moved on to bigger and better things.

With these changes, the collection of all Town Real Estate Taxes will be delegated to Jordan Tax Service, and the collection of Business Privilege Tax will be delegated to Keystone Collections Group, who will continue to collect Earned Income Tax and Local Services Tax for the Town.

All tax rates and deadlines remain the same in 2026. In-person payments of real estate taxes will take place at Town Hall by employees of Jordan Tax Service on specific dates that will be announced in your tax mailer.

Real Estate Tax: Billed annually starting July 1. Discount payment deadline is August 31. Face deadline is November 2. Penalty deadline is December 31. This year there will be two separate tax invoices in the tax mailer you receive – one payable to the Town of McCandless, and one payable to the North Allegheny School District.

Earned Income Tax: Paid quarterly unless withheld by your employer. Final tax returns are due by April 15.

Local Services Tax: Paid quarterly unless withheld by your employer.

Business Privilege Tax: Payment is due May 15.

Jordan Tax Service (Real Estate Tax): 724-731-2300, www.jordantax.com

Keystone Collections Group (EIT, LST and BPT): 724-978-0300 keystonecollects.com

Overview

The Business Privilege Tax is a gross receipts tax levied for the privilege of doing certain types of business in the Town of McCandless. Each person, partnership, association, or corporation engaged in any business in the Town of McCandless must register and obtain a business license.

“Business” means any activity carried on or exercised for gain or profit in the Town, including but not limited to, the sale of merchandise or other tangible personal property, the performance of services, and the rental of property and/or realty.

Tax Rate

The tax rate is 1 mill or $1 of tax on every $1,000 of taxable gross receipts. The tax is based on the gross receipts from the prior calendar year. Newly registered businesses should consult their tax form instructions to calculate taxable gross receipts.

The license automatically renews each calendar year and payment of the tax continues the license through December 31 of the license year.

The tax is due on May 15, or the first business day thereafter if May 15 falls on a weekend or holiday.  All returns postmarked after the due date will be considered late and subject to penalty and interest.

Any construction contractor (construction manager, general contractor, or subcontractor) operating in the Town of McCandless on any project lasting fifteen (15) days or more is considered a temporary business in the Town and is subject to the Business Privilege Tax. Each contractor must complete and submit a Contractor Business Registration Form prior to the commencement of work.