The Mercantile Tax (MT) is a gross volume of business tax levied by the Radnor Township Board of Commissioners upon the privilege of doing certain types of business in Radnor.
The MT applies to the gross volume of business of wholesale and/or retail vendors in goods, wares, and merchandise of every kind, and all persons engaged in conducting restaurants or other places where food, drink, or refreshments are sold. "Gross volume of business" includes all receipts whether cash, credit, or other property.
Businesses subject to the MT are required to pay a tax to Radnor Township each year equal to 3 mills, or $3 for every $1,000 in gross receipts (the 1st $25,000 in gross receipts are exempt). Businesses may exclude the gross receipts of the retail sale of alcoholic beverages. In addition, each business must pay an annual $10 business license fee, which appears on the return and paid with the return.
Tax returns are typically required to be filed with the Township's Finance Department by May 15th of each year. In light of the current COVID-19 crisis, the Board of Commissioners of Radnor Township, in an effort to support our business community, have passed a resolution authorizing the following:
- Deadline for filing and paying your business taxes has been further extended to September 15, 2020.
- Required estimated tax payment for 2020 is based on no less than 50% of your prior year taxable receipts.
View Resolution 2020-52.
Returns & Regulations
- 2022 Mercantile Tax Return (Due 5/16/2022)
- 2022 Mercantile Tax Application for Extension (Due 5/16/2022)** (See Below)
- 2021 Mercantile Tax Return (Due 5/17/2021)
- 2020 Mercantile Tax Return (Due 9/15/2020)* (See Below)
- 2019 Mercantile Tax Return (Due 5/15/2019)
- 2018 Mercantile Tax Return (Due 5/15/2018)
- 2017 Mercantile Tax Return (Due 5/15/2017)
- New Business License Registration** (See Below)
- Ordinance for Mercantile Tax - Chapter 260 Taxation
- Regulations for Business Privilege and Mercantile Taxes (Revised 1/1/2020)
- Petition for Administrative Appeal for Business Privilege and Mercantile Taxes (Revised 6/8/2016)
- Local Taxpayers Bill of Rights for Business Privilege and Mercantile Taxes (Revised 6/8/2016)
- Taxpayer Request for Tax Determination
*Covid Year 2020 Return:
- Line 5 Estimate is 50% of 2019 Gross Volume of Business.
- Line 10 and Line 11 - Penalty and Interest calculation starts as of September 15, 2020.
**This form may not work in all web browsers. If you experience problems try opening this form using Adobe Reader. This form can be printed blank and completed manually.
New Mailing Address
Radnor Township has closed the post office box previously used to receive Business Tax returns and correspondences.
Please do not send returns and payments to a post office box.
Correspondences for Business Privilege Tax and Mercantile Tax must be sent to:
Attn: Business Tax Office
301 Iven Avenue
Wayne, PA 19087