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Mercantile Tax

The Mercantile Tax (MT) is a business gross receipts tax levied by Plymouth Township upon the privilege of doing certain types of business in Plymouth.   The MT applies to the gross receipts of all businesses and persons engaged in business in Plymouth Township except those of businesses subject to the Business Privilege Tax or businesses that fall under the manufacturing or other allowable exclusions or that are subject to gross receipts taxes for applicable sales made under certain conditions in other jurisdictions.   For purposes of the MT, business is defined as any activity carried on for gain or profit including, but not limited to, the sale of merchandise either at wholesale or retail. All businesses, trades, and professions where any merchandise is offered to the public are liable for payment of this tax, except as described above.   Businesses subject to the MT are required to pay a tax to Plymouth Township each year equal to 1.5 mills, or $1.50 for every $1,000 in gross receipts. In addition each business must pay an annual $25.00 business license fee. MT returns are required to be filed with the Township’s Tax Department by April 15 each year. Failure to file a MT return or to pay any taxes due can lead to citations, fines, and suspension of the privilege to do business in Plymouth Township.  Click here for the Mercantile License Application. Click here to download the Mercantile Tax Ordinance.