Mercantile / Business Privilege Tax (MBPT)

MERCANTILE/BUSINESS PRIVILEGE TAX – The Annual 2024 Final/2025 Estimate Return deadline is April 15, 2025 for both filing the tax return and paying the tax.

TAKE NOTE – A drop off box for those delivering Business Privilege and Mercantile Tax Returns to the school district during off hours…

Located on the pillar to the left side of the entrance of the Administration Building.

MBPT Information

MBPT Registration Form

WSD MBP

WSD MBPT Tax Code

WSD MBPT Regulations with Addenda ABC

FREQUENTLY ASKED QUESTIONS

The District issues these answers to frequently asked questions in an effort to provide taxpayers with general guidance. However, please note that the facts of a particular situation may change the answers. For a determination as to how the Mercantile and Business Privilege Taxes apply to a specific taxpayer, the taxpayer must submit a request for tax determination and provide all relevant information requested by the District. Please click here for the taxpayer request for a tax determination form. Please refer to the District’s Mercantile and Business Privilege Tax Regulations for more information on each of the subjects discussed in these FAQ’s.

BUSINESS REGISTRATION AND ANNUAL LICENSE

REAL ESTATE BROKERS AND AGENTS

PENALTIES AND INTEREST

REQUIRED DOCUMENTATION TO SUPPORT GROSS RECEIPTS REPORTED

REQUIRED DOCUMENTATION TO SUPPORT EXCLUSIONS FROM GROSS RECEIPTS

OUT OF TOWN CONTRACTORS

MBPT Annual Tax Return