Reminder: Scranton Payroll Tax Third Quarter Due November 30 Members News November 19, 2024 Businesses Reminded that the Deadline for Submitting the 2024 Third Quarter Payroll Preparation Tax Return is November 30, 2024 Entities conducting business within the City of Scranton are reminded that the due date to submit their third quarter tax return for the 2024 Payroll Preparation Tax is November 30, 2024. A person shall be deemed to be conducting business within the City if they engage, hire, employ, or contract with one or more individuals as employees, partners, or is self- employed and, in addition, does at least one of the following: Maintains a fixed place of business within the City. Owns or leases real property within the City for profit. Maintains a stock of tangible, personal property in the City for sale in the ordinary course of business. Conducts continuous solicitation within the city related to such business; or Utilizes the streets of the city in connection with the operation of such business (other than for the mere transportation from a site outside the City, through the City, to a destination outside the City.) Institutions who are exempt from the Payroll Preparation Tax because of their status as a nonprofit are required to file quarterly returns claiming their exemption. Returns submitted after November 30, 2024, will be subject to penalty and interest on the balances due. The Payroll Preparation Tax is a tax levied separately by both the Scranton School District and the City of Scranton. The 2024 Payroll Preparation Tax rate for the Scranton School District is 0.7553 percent and the 2024 Payroll Preparation Tax rate for the City of Scranton is 0.2787 percent. The combined 2024 Payroll Preparation Tax rate is 1.034 percent. The City of Scranton and the Scranton School District have both appointed Berkheimer Tax Innovations, Inc. to administer the Payroll Preparation Tax on their behalf. Tax forms are available on Berkheimer’s website at hab-inc.com/pptforms. Additional information, including Frequently Asked Questions, can be found at scrantonpa.gov/payroll-prep-tax-information, https://www.scrsd.org/departments/business-office and www.hab-inc.com/ppt-faq. Please direct all questions regarding the Payroll Preparation Tax to Berkheimer by emailing ebpt@goberk.com or by calling (610) 599-3140.
