Tax and Sewer Billing Collections
General Tax Information
Taxes are the primary source of revenue for the Township. Tax rates are determined by the state and/or local regulations to yield sufficient funds to pay for the expense of providing public services.
The Township municipal government collects several different types of taxes:
- Earned Income and Net Profits Tax (See section for Act 32 collection of tax)
- Local Services Tax (See local services tax section for further details)
- Real Estates Taxes (See real estate tax section for further details)
- Sewer User Fees
The actual collection of total taxes levied in the past few years has averaged between 97.5 and 98.5 percent. Real Estate Taxes provide around 41 percent of the revenue for the Township's general fund, while Earned Income and Net Profits Tax account for 40 percent of the general fund.
The Township and the School District have entered into a Joint Tax Collection Agreement to provide more efficient and economical service. This Tax Collection Agreement enables the Township Tax Office to collect the following taxes:
- Local Services Tax
- Mercantile Tax
- Sewer User Fees
- Real Estate Taxes
The Mercantile Tax is levied by the School District on all persons or businesses who sell (either wholesale or retail) goods, wares, and merchandise.
The Tax is calculated using millage rates on each dollar of annual gross business. The millage for broker/wholesale receipts is one mill, and the millage for retail receipts is 1.5 mills.
Sewer User Fee
The Township of Upper St. Clair contracts with Jordan Tax Service to provide the billing and collection of sewer user fees. Sewer bills are mailed monthly by Jordan Tax Service. As a convenience, residents may elect to receive monthly sewage bills via email rather than postal mail. Click here to register for eBilling through Jordan Tax Service.
ALCOSAN (Allegheny County Sanitary Authority) provides sewage treatment for all Township residents and businesses based upon the water usage of each sewer user.
A Township Sewer Fund multiplier, established by the Board of Commissioners for the current budget year, is added to the ALCOSAN charges. The multiplier is used to recapture the Township's costs of maintaining the sewer lines, and administering the billing and collection system.
Property owners are liable for the unpaid bills of tenants. New resident homeowners may receive water/sewer bills for the previous owner. Buyers and sellers should arrange to make bill payments at the time of the closing on the house.
Why Use a Multiplier?
At the time of its adoption, the Board of Commissioners desired to have the Sanitary Sewer Fund Act as a "business entity.” To accomplish this, in 1985 the Commissioners established an Enterprise Fund.
An Enterprise Fund is used to account for a government's business-type activity (e.g. activities that receive a significant portion of funding through user charges.) This type of fund is used when it is the intent of the government to recover the full cost of the service provided.
The philosophy behind the multiplier is that sewer users pay for the incurred usage.
What Does the Multiplier Cover?
The multiplier is used to cover three main types of expenditures:
- Billing and collection service costs
- Sewer lines and equipment maintenance by the Township Public Works Department
- Contracted Consent Order Plan, which includes engineering fees for monitoring, and an outside firm for construction and replacement of sewer lines