Municipal Net Profit Tax

FAQ's

How can I opt-in for the state-administered municipal net profit tax?

Taxpayers must register with the Department and notify each municipal corporation in which the taxpayer conducted business during the previous taxable year of its election to opt-in with the Department.  The taxpayer must register and provide such notification by the first day of the third month of the taxpayer’s taxable year. (e.g., March 1 for calendar year filers).  New businesses need only register with the Department.

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