Pennsylvania § 4910 - Authority to levy, assess and collect mercantile and business privilege taxes on gross receipts.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 4910 — Authority to levy, assess and collect mercantile and business privilege taxes on gross receipts., with citation guidance and answers to common questions.
§ 4910. Authority to levy, assess and collect mercantile and business privilege taxes on gross receipts.
Notwithstanding section 533(b) of the act of December 13, 1988 (P.L.1121, No.145), known as the Local Tax Reform Act, a township of the first class or a home rule municipality that previously had been a township of the first class and that has a population exceeding 70,000 which, before December 1, 1988, has levied, assessed or collected or provided for the levying, assessment or collection of a mercantile tax on gross receipts or parts of gross receipts may levy, assess and collect or provide for the levying, assessment or collection of mercantile and business privilege taxes on gross receipts or parts of gross receipts. This authority shall apply to the tax year beginning January 1, 1998, and to each tax year thereafter.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 4910
What does Pennsylvania Consolidated Statutes § 4910 cover?
Section 4910 ("Authority to levy, assess and collect mercantile and business privilege taxes on gross receipts.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 4910?
A common citation format is "Pennsylvania Consolidated Statutes § 4910" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 4910 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.