Per Capita Tax (PCT) & Occupation Assessment Tax (OAT)
The Per Capita Tax is a flat rate local tax payable by all adult residents living within a taxing jurisdiction. For most areas “adult” is defined as 18 years of age and older, though in some areas the minimum age may differ. This tax is due yearly and is based solely on residency, it is NOT dependent upon employment or property ownership. Municipalities and school districts were given the right to collect a $10.00 per capita tax under ACT 511, and School Districts an additional $5.00 under ACT 679 – School Tax Code.
Occupation Assessment 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.
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