Business Tax Information

Payment Information

Checks should be made payable to "Township of Pine" and mailed directly to the Township of Pine Municipal Building.

Business Gross Receipts Tax

Businesses are required to file a Business Gross Receipts Tax Return and Business License Renewal annually. Rental income from both real estate and personal property is subject to tax. This applies to commercial and residential rentals, including short-term rentals through booking sites like Airbnb and Vrbo. The due date for filing the annual return is April 15th. There are no extensions of time to file the return. The tax is calculated based on the gross receipts of the previous calendar year. 

2023 Business Tax Return (PDF)

The return also includes a $10 annual business license renewal. The $10 renewal fee is due whether or not any tax is due. Filing the annual tax return and payment of the tax and annual license renewal fee renews the business license for the current year. 

Failure to file/pay may result in revocation of the business license and criminal prosecution under the Township of Pine Code Chapters 128 and A144.

New Businesses & Temporary Businesses

In the case of a new business, an initial tax return must be filed within 40 days of the commencement of business. The initial tax is calculated using the gross receipts for the first month of business.

A temporary business, such as a commercial construction contractor or seasonal vendor, is required to file a Temporary Business Gross Tax Return Form (PDF) reporting the gross receipts attributable to their project or temporary business in Pine. Please click the following link to obtain a blank. The tax return and payment are due within 40 days of completing the business in the Township.

Exemptions

Certain exemptions to the Business Gross Receipts Tax are specified in the Township of Pine Code Chapters 128-26 and 128-39. A business requesting exempt status must submit the completed

Application for Business Tax Exemption (PDF). 

Exemption from paying the tax does not exempt the business from paying the $10 annual license renewal fee. Also, the exemption only applies to gross receipts relating to the exempt status. Unrelated business taxable income is still subject to the tax (for example, a nonprofit museum has exempt gross receipts from admission fees, but taxable gross receipts from a café).

Amusement Device License

Establishments offering amusement devices to patrons must obtain a license for each device. The license period is from June 1st to May 31st and must be renewed annually. The amount of the fee charged depends on the type of device:

• Video, Mechanical, or Computer Games - $100
• Shuffleboard, Pool Tables, or Bowling Machines - $70
• Juke Boxes - $25

Establishments with  Amusement Devices are sent a License Renewal Form in April. The form is due May 31st. Access the Amusement Device License Form (PDF).