Delinquent Per Capita and Occupation Taxes

Who owes per capita tax?

Per capita taxes are levied to all adults residing in a taxing authority. They can be levied by both the municipality and school district. Two per capita taxes may be due each year.

For more info on per capita taxes, click here.


I don’t own a home nor do I have children in school. Do I still owe the per capita tax?

Yes, per capita taxes are levied to all adult residents whether or not you are a property tax owner or have children in school.


How do I find out if I can be exonerated from the tax?

To obtain exonerations, or to be exempted from the tax, you must contact your tax collector. Exoneration criteria can vary so please contact your tax collector for specific information. Some reasons exonerations can occur from the tax include: low income, active duty military, or permanent disabilities.


I have received a delinquent notice from your office, but I never received the original bill. Who should I contact?

Our office acts only in the capacity of delinquent collector for this tax. Unfortunately, we do not have direct access to the tax collector records.

Original bills are mailed by the tax collector. They are mailed in the same envelope as property taxes to home owners. If you are not receiving your per capita tax bills please contact your tax collector. A listing of collectors can be found by using the following links:


Aren’t all of my taxes paid by my mortgage company?

Per capita taxes are not paid by escrow accounts; however, many are often forwarded to mortgage companies in error. If this occurs, please re-request a new bill from your tax collector and pay it before the due date indicated on the original bill.


What is the difference between “per capita” and “occupational assessment”?

Occupational assessment is assessed based on job title. Everyone with the same job title is assessed the tax at the same rate.

Regular per capita tax is levied to all residents at a flat rate set by the ordinance.


How is the tax rate determined for my per capita occupation assessment tax?

As previously stated, per capita occupation assessment tax rates are job title based. Simply stated, everyone with the same job description is billed at the same tax rate. For example all managers, or doctors, or laborers are assessed at the same tax rate.


At what point during the year am I liable for the per capita taxes?

Municipal per capita taxes (levied by a township or borough) are billed on a calendar year basis, January 1 through December 31.

School District per capita taxes are billed with the fiscal school year, July 1 through June 30.

If you are resident during any portion of the tax year, and haven’t paid the same tax to another taxing authority, you are liable for the tax.

If you have questions or need further clarification on any of the above information, please feel free to contact our office between the hours of 8am and 4pm by email at employers@yatb.com or by phone at (717) 845-1584 Option 2.


What do I do if I get a Delinquent Notice? How do I pay Delinquent Tax?

You may pay your taxes online via Official Payments.