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.
FAQ Request a Bill Exoneration Info Pay My Bill Check My Balance MyBerk Portal Delinquent Taxes Mailings List
**Bristol Township, Bucks County, has repealed their per capita tax effective 1/1/2024. If you received a 2024 per capita bill for Bristol Township from our office, please disregard that bill. If you sent a payment and your check was cashed, you will receive a refund. We apologize for the inconvenience.
If you have additional/specific questions that are not addressed above, please click on the link to send an inquiry to our customer care department.
