Perth Gross Receipts Tax - City Bylaw Guide

Taxation and Finance Western Australia 3 Minutes Read ยท published February 11, 2026 Flag of Western Australia

Perth, Western Australia small businesses sometimes ask whether the City of Perth levies a "gross receipts" tax. Local councils in Perth raise revenue through council rates and fees that are linked to property valuations and specified charges rather than a municipal gross receipts tax. For official detail on council rates and how they are calculated see the City of Perth rates and charges page City of Perth rates[1]. This guide explains where gross-receipts style taxes would appear in local law, how enforcement works, practical action steps, and how to check obligations for your small business.

Perth councils fund services mainly through property rates and set fees rather than city-level gross receipts taxes.

Penalties & Enforcement

There is no City of Perth municipal provision titled "gross receipts tax" on the City web pages; specific fine amounts or daily penalties for such a tax are not specified on the cited page City of Perth rates[1]. Where local laws impose offences (for licensing, trading, signage or environmental health), the City publishes penalties in the relevant local law or fee schedule; if a fine or enforcement range is not shown on an official page, it will be marked below as "not specified on the cited page."

  • Fine amounts: not specified on the cited page for any municipal gross receipts levy; see City rates for council revenue method.
  • Escalation: first, repeat and continuing offence treatment varies by local law and is not specified on the cited rates page.
  • Non-monetary sanctions: orders to remedy, stop activities, or court action are typical under local government legislation; specific remedies depend on the controlling local law.
  • Enforcer: City of Perth By-law Enforcement, Compliance and Ranger Services handle bylaw breaches; to report concerns or request inspection use the City of Perth online report page Report an issue[2].
  • Appeal/review: appeal routes depend on the instrument cited in the notice (for example statutory review to SAT or appeal in a court); statutory time limits are set in the notice or controlling act and may be "not specified on the cited page."
If you receive a bylaw notice, act promptly to check the controlling instrument and listed appeal time limit.

Applications & Forms

Where local approvals or licences are required (for example business registration, trading permits, signage permits), the City publishes application forms and fee schedules on its website. If a specific form or application for a gross-receipts style tax existed, its name and fee would be listed; for the absence of such a municipal tax the City does not publish a gross receipts tax form on the cited pages.

  • Common forms: business licence applications, event permits, food business registration (see City business/licensing pages in Resources).
  • Fees: published per permit or licence; no standalone gross receipts tax fee schedule found on rates page.

How-To

  1. Check City of Perth official pages for council rates and local laws to confirm there is no municipal gross receipts tax.
  2. Review any notice you receive to identify the specific local law, clause and penalty stated on the notice.
  3. Contact City of Perth By-law Enforcement or use the online report form for clarification or to request an inspection.
  4. If you disagree with a notice, note the appeal period on the notice and seek internal review or lodge a formal appeal as instructed.
Start by identifying the exact local law or notice reference before taking steps to appeal or pay.

FAQ

Does the City of Perth levy a municipal gross receipts tax on small businesses?
No; the City funds services through council rates, fees and charges linked to property and service fees rather than a city-level gross receipts tax.
Who enforces local bylaw matters and how do I report a suspected breach?
City of Perth By-law Enforcement and Compliance handle enforcement; you can report issues via the City online report page or contact the City directly for inspections.
What if I receive a notice but the penalty amount is unclear?
Check the notice for the named local law and section; if the penalty or appeal period is not listed, contact City of Perth Compliance for clarification and record all communications.

Key Takeaways

  • Perth councils use property rates and specified fees rather than a municipal gross receipts tax.
  • If you receive a bylaw notice, identify the controlling instrument and act within any stated appeal period.

Help and Support / Resources

  1. [1] City of Perth - Rates and charges
  2. [2] City of Perth - Report an issue

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