Starting a business?
Establishing a business in the Town of McCandless is easy. Just follow these simple guidelines:
- Make sure the location of your business is permitted in the zone district; call the Town Hall to verify.
- Do you need to obtain a building permit to make modifications to the building? If so, contact the Town Hall. Check out these helpful links.
- You will need a Commercial Occupancy Permit.
- Is there any type of signage? If so, what kind? Every zoning district has different specifications.
All forms are available on our website. Ordinances are also available under Town Departments.
Tax Information: Getting Started
Starting a home-based or storefront business requires a Business Privilege License and payment of the Town’s Business Privilege Tax. All businesses must be registered with the tax office.
- To begin the registration process, complete the Business Profile (attached) and return to the tax office.
- Upon receipt, the office will issue the Business Privilege License and the appropriate tax forms needed to comply with the first and second year tax filings.
Business Privilege Tax
If you operate a business in the Town, either out of your home or at a specific commercial location, you are required to file and pay the Business Privilege Tax. The Town of McCandless Business Privilege Tax is a tax on the gross receipts, less certain allowable deductions and exclusions, generated by any business that has an established location, or situs, in the Town. The tax rate is 1 mill, or $1 of tax on every $1,000 of taxable gross receipts. The tax is based on gross receipts from the prior calendar year.
- The tax for the first license year you are in business is based on the actual gross receipts for that calendar year. This first year tax return is due by January 31 of the following calendar year.
- The tax for the second license year is based on the same gross receipts from the first year in business, divided by the number of months that you were in business that year, and multiplied by 12. If your business commenced before the 15th of your first month in operation, count it as a full month; if it commenced after the 15th, do not count it as a month for this calculation. The second year tax return is due on May 15 of your second year in business.
Every business registered with this office receives a license that automatically renews on January 1 of each calendar year. Payment of this tax continues the license through December 31 of the license year. The tax is due on May 15. The tax office will accept returns as timely if postmarked by the U.S. Postal Service on or before the due date. All returns postmarked after the due date will be considered late and subject to penalty and interest.
- For more information, visit the Town's Business Privilege Tax page.
- Business Privilege Tax Rules and Regulations
Act 101 of the State Code requires recycling at all commercial, institutional, and municipal establishments in the Town. Each business or building owner must contract with a licensed hauler to provide a separate, clearly marked receptacle for recyclable materials and to haul these recyclables on a regular basis. In addition to the items listed under residential recycling, businesses must also recycle high-grade office paper and corrugated paper (cardboard), aluminum, and leaf waste.
Guidelines on how to establish a successful program are available through the Pennsylvania Department of Environmental Protection.
As of spring 2017, the Environmental Advisory Committee is out conducting site visits of businesses in Town to ensure that they are recycling. The EAC also is looking to find "A+ Recyclers" — businesses who are going above and beyond the minimum requirements.
Check out this video to learn more about this.