Municipal Net Profit Tax


Who can opt-in for administration by the Department of Taxation and what taxes does it apply to?

Business taxpayers have a choice for the net profit tax. Those making the election will be subject solely to the Department of Taxation's administration of the net profit tax beginning with the year of election.  These municipal net profit tax returns can be filed using the Gateway or through another electronic method approved by the Tax Commissioner.  Taxpayers may only opt-in for the municipal net profit tax.  The Department does not administer municipal withholding tax or municipal individual income tax.