Per Capita/Occupational Assessment Tax FAQ
The Per Capita/Occupational Assessment Tax is also known as "Personal Tax".
What is the Per Capita Tax?
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 or older. 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.
What is the Occupation Assessment, Flat Occupation Tax?
Occupation taxes are assessed on all residents that hold an occupation. The Occupation Assessment Tax can be a flat tax rate or an assessed value depending on your occupation.
How is my occupation value set?
Each County in the Commonwealth establishes their own list of occupation codes and the value assigned to each. Those values are then applied to the millage rate (a mill is $1.00 of tax per $1,000 of assessed value) to arrive at the tax amount due.
What is this tax used for?
Municipalities and school districts levying one or both of these taxes use the revenue generated by them to fund their programs offered to the citizens of the taxing jurisdiction.
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/Occupation Taxes are NOT withheld by your employer. The Per Capita/Occupation Taxes should not be confused with Local Services Tax, which is normally withheld by the employer.
Will my mortgage company pay the Per Capita along with my property tax?
No. Your mortgage company will not pay your Per Capita Tax.
How many Per Capita and/or Occupation Assessment taxes do I have to pay?
Depending upon the district you live in, the County, Township/Municipality and School District can each enact a Per Capita Tax and Occupation Tax.
If I pay this late is there a penalty applied?
Yes, a penalty of up to 10% of the face amount of the bill is applied if it is not paid by the due date on the tax bill.
Can I apply for exoneration from this tax?
Cameron County allows an exemption for the Occupation/Per Capita Tax such as Students, Income and Active Military. Your bill contains a listing of acceptable exoneration criteria. Exoneration is valid for current year only and includes the following criteria:
There are several sources that your information may have been received from that resulted in your being billed for the first time. They are:
What if I moved out before the tax bill was issued?
If you moved out of Cameron County prior to the issuance of the tax bill, please return the bill to the Cameron County Assessment Office with documentation of your new residence (example: copy of driver's license, utility bill, tax notice) for the appropriate time period.
What should I do if the individual the bill is for is now deceased?
If the taxpayer who received the bill is now deceased, please return the bill to the Cameron County Assessment Office noting the date of passing and we will remove the individual from our system so no bill will be sent in the future.
What should I do if I received two or more bills in the same name?
Please contact the Cameron County Assessor's Office.
What if I did not get a bill or lost my bill?
You may contact the Cameron County Assessment Office or your local tax collector for a duplicate tax bill. Failure to receive your tax bill does not excuse payment of taxes or avoid penalty or interest for such a delay.
What if I fail to pay my bill?
Failure to pay your tax bill will result in the bill being turned into a collection agency. Processing fees of $75 or more, will be issued by the collection agency. The County, Township/Municipality, School District and/or Tax Collector will not receive any increased amount.
More questions? Please contact the Cameron County Assessment Office at:
Cameron County Courthouse
Assessment Office
20 East 5th Street
What is the Per Capita Tax?
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 or older. 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.
What is the Occupation Assessment, Flat Occupation Tax?
Occupation taxes are assessed on all residents that hold an occupation. The Occupation Assessment Tax can be a flat tax rate or an assessed value depending on your occupation.
How is my occupation value set?
Each County in the Commonwealth establishes their own list of occupation codes and the value assigned to each. Those values are then applied to the millage rate (a mill is $1.00 of tax per $1,000 of assessed value) to arrive at the tax amount due.
What is this tax used for?
Municipalities and school districts levying one or both of these taxes use the revenue generated by them to fund their programs offered to the citizens of the taxing jurisdiction.
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/Occupation Taxes are NOT withheld by your employer. The Per Capita/Occupation Taxes should not be confused with Local Services Tax, which is normally withheld by the employer.
Will my mortgage company pay the Per Capita along with my property tax?
No. Your mortgage company will not pay your Per Capita Tax.
How many Per Capita and/or Occupation Assessment taxes do I have to pay?
Depending upon the district you live in, the County, Township/Municipality and School District can each enact a Per Capita Tax and Occupation Tax.
If I pay this late is there a penalty applied?
Yes, a penalty of up to 10% of the face amount of the bill is applied if it is not paid by the due date on the tax bill.
Can I apply for exoneration from this tax?
Cameron County allows an exemption for the Occupation/Per Capita Tax such as Students, Income and Active Military. Your bill contains a listing of acceptable exoneration criteria. Exoneration is valid for current year only and includes the following criteria:
- Full time student
- Full time member of the military
- Single person annual income less than $5,000
- Married couple combined annual income of less than $10,000
There are several sources that your information may have been received from that resulted in your being billed for the first time. They are:
- Annually we perform a review of the Earned Income Tax rolls for each of the areas we collect the Per Capita and wage tax for. If a taxpayer is found to be missing, they are added and billed for the current year.
- You have recently moved into the area, either buying a home or renting. As a new resident of the taxing area, you have been billed for the current year.
- You have reached the age of 18 and are now subject to the tax.
What if I moved out before the tax bill was issued?
If you moved out of Cameron County prior to the issuance of the tax bill, please return the bill to the Cameron County Assessment Office with documentation of your new residence (example: copy of driver's license, utility bill, tax notice) for the appropriate time period.
What should I do if the individual the bill is for is now deceased?
If the taxpayer who received the bill is now deceased, please return the bill to the Cameron County Assessment Office noting the date of passing and we will remove the individual from our system so no bill will be sent in the future.
What should I do if I received two or more bills in the same name?
Please contact the Cameron County Assessor's Office.
What if I did not get a bill or lost my bill?
You may contact the Cameron County Assessment Office or your local tax collector for a duplicate tax bill. Failure to receive your tax bill does not excuse payment of taxes or avoid penalty or interest for such a delay.
What if I fail to pay my bill?
Failure to pay your tax bill will result in the bill being turned into a collection agency. Processing fees of $75 or more, will be issued by the collection agency. The County, Township/Municipality, School District and/or Tax Collector will not receive any increased amount.
More questions? Please contact the Cameron County Assessment Office at:
Cameron County Courthouse
Assessment Office
20 East 5th Street
Emporium, PA 15834