OTHER TAXES

Realty Transfer Tax

Any real estate sold in the Municipality of Bethel Park is subject to local realty transfer tax. The tax amount is 1.5% (1% to Municipality and .5% to School District) of the sale price of the real estate being sold. It is the responsibility of the party recording the deed to pay the local realty transfer tax at the time the deed is being recorded. The Allegheny County Recorder of Deeds Office is the agent for the collection of all local realty transfer tax for all property sold in Allegheny County. There are certain transactions that are exempt from local realty transfer taxes. For more information on the qualifications for and filing of exempt transactions, you should consult with an attorney or contact the PA Department of Revenue at 717-783-8104.

 

Amusement Tax

Every owner, operator, or owner-operator, having within their control or management, any form of amusement, entertainment, athletic event or recreational activity, is chargeable with the imposition and collection of this tax. The tax amount is 5% of the fees or charges paid for the privilege of attending, utilizing facilities, engaging in or competing in recreational activities. The owner, operator, or owner-operator shall collect this tax at the time of imposition of the charge for the privilege or use-privilege. The tax must be paid monthly on or before the 10th day of the next succeeding month to Jordan Tax Service with a completed return. An application for an Amusement Permit must also be completed at an annual fee of $25. To obtain more information on the Amusement Tax and to apply for an Amusement Permit, contact Jordan Tax Service.

 

Mechanical Device Tax

Any person, firm or corporation that charges people for use of a Music Box, Video Game of Chance, or Mechanical Device is responsible for payment of this annual license fee. The annual fee amounts are as follows:
 

Type of Device

Municipal

School District

Total

Music Box

$100.00 ea.

$50.00 ea.

$150.00 ea.

Video Game of Chance

$300.00 ea.

$100.00 ea.

$400.00 ea.

Mechanical Device

$200.00 ea.

$100.00 ea.

$300.00 ea.

 

The fee must be paid to Jordan Tax Service along with a completed Mechanical Device License Application by February 12 of the current year. Upon approval of the application, a master permit will be issued for all of the machines in the place of business, with an individual permit sticker to be placed on each machine. Notification must also be given to the Tax Collector if a machine is moved in, moved out, or replaced during the year. For more information on the distinctions between the type of device or to obtain an application, contact Jordan Tax Service.