Frequently Asked Questions
What is the Per Capita tax?
A Per Capita Tax is a flat rate tax equally levied on all adult residents within a taxing district. It is not dependent upon employment.
What is the Occupation Assessment, Flat Occupation Tax?
Occupation taxes are assessed on all employed residents that hold an occupation. The Occupation Assessment Tax can be a flat tax rate or an assessed value depending upon your occupation.
Do I pay these taxes if I rent?
Whether you rent or own, if you reside within a taxing district, you are liable to pay these taxes to that district.
Is this tax withheld by my employer?
The Per Capita Tax, Occupation Assessment or Flat Occupation Taxes are NOT withheld by your employer. The Occupation Assessment and Flat Occupation Taxes should not be confused with the Local Services Tax, which is in normally withheld by the employer.
How many Per Capita and/or Occupation Assessment taxes do I have to pay?
Depending upon the district that you live in, the County, Township/Municipality and School District can each enact a Per Capita Tax and Occupation tax.
Can I apply for exoneration from this tax?
Exonerations from the Per Capita Tax and Occupation Tax vary per each district. Please contact us at 610-599-3141 to see if your circumstances are within exoneration guidelines.
Listed below are jurisdictions that require an exoneration form to be filled out. Click the link to download the exoneration form. Please mail completed exoneration forms with appropriate documentation to Berkheimer PO Box 25144, Lehigh Valley, PA 18002.
- Allentown City & School District
- Courtdale Boro
- Girard Municipality & School District (Occupation Residence Tax)
- Girard School District (Delinquent Per Capita Tax)
- Lebanon County School Districts
- Lower Swatara Township
- Norristown Area School District
- North Schuylkill School District
- Norwin School District
- Palmerton Area School District (Delinquent Taxes Only)
- Ridgway Area School District
- Salisbury Township School District
- Saucon Valley School District
- Wilkes-Barre Area School District
- Zelienople Borough
What if I moved out before the tax bill was issued?
If you moved out prior to the issue of the tax bill, please return the bill to our office with documentation of your new residence (example: copy of driver’s license, utility bill, tax notice) for the appropriate time period.
What if I did not get a bill or lost my bill?
You may contact us for a duplicate tax bill. A duplicate tax bill will be issued within 3-5 business days. Failure to receive your tax bill does not excuse or delay payment of taxes or avoid penalty, interest or charge for such a delay.
How can I get a receipt?
Include a self addressed stamped envelope (SASE) with your payment or mail in separately with your request for a receipt in writing.