Municipal Net Profit Tax


Are JEDDs and JEDZs required to provide information to the Department?

Yes, JEDDs and JEDZs are considered “municipal corporations” for purposes of the municipal net profit tax and have the same responsibilities as municipal corporations under the law (e.g., JEDDs and JEDZs must provide taxpayer information to the Department, certify the tax rate, and provide contact information).  Also, the Department adopted administrative rule 5703-41-02 which requires JEDDs and JEDZs to provide additional information to the Department.  Please see information release “MNP 2017-01: Information for JEDDs and JEDZs” at the following webpage for more details: