Frequently Asked Questions

If I have a business in my home, do I need to register?

• Yes, home-based businesses must apply for a Certificate of Commercial Occupancy and also Register for the Business Gross Receipts Tax.

My business is a non-profit. Do I still need to file an annual Business Gross Receipts Tax Return?

• Yes, all businesses, including non-profits, must file annually. An organization that has been designated as an “Institution of Purely Public Charity” by the Pennsylvania Bureau of Charitable Organizations is exempt from Pine’s Business Gross Receipts Tax but they must still file an annual return and pay the $10 license renewal fee.

I filed an extension for my Federal and State income tax returns. Can I get an extension for my Business Gross Receipts Tax Return?

• No, Pine’s Business Gross Receipts Tax Return is due April 15th and no extensions are allowed. It’s not necessary to complete the Federal and State returns in order to file Pine’s return. If the Federal or State schedule is not available by April 15th, please attach a copy of the extension request and a schedule from the company’s general ledger showing the gross receipts.