1. Real Property Tax
The real property tax is a tax on the value of the real property (land, buildings, and other improvements) owned by a taxpayer. It is sometimes called the real estate tax. The amount of real property tax a taxpayer owes depends upon the value of their property and the local tax rate. Property values for tax purposes are determined by an assessment process conducted by the county government. These assessed values may be very different than the actual market value of the properties.
2. Occupation Tax
The occupation tax has roots in England during the seventeenth and eighteenth centuries. At that time, many occupations were created by grant or title and could be sold or transferred between individuals. Occupations thus often were a form of property which could be bought and sold, much like real estate.
It is not surprising then that the occupation tax is very similar to the real property tax. The tax is levied on the value of residents' occupations, as determined by the county tax assessors office. The occupation of school bus driver may have an assessed value of $25, for example, while that of a lawyer may be $290. Assessed values are not based upon income, so all members of the same occupation will pay the same amount of occupation tax even if their income differs dramatically.
The local jurisdiction levies a tax rate on these occupational assessments. The occupation tax is collected from residents, without regard to where they actually practice their occupation.
The occupation tax can also be levied as a flat rate tax. Every person who works pays the same amount, regardless of their occupation. The maximum levy as a flat rate is $10 per person, while there is no limit if the occupation tax is levied as a tax rate.
3. Emergency & Municipal Services Tax
Prior to Act 222 of 2004, the Emergency & Municipal Services Tax used to be called the Occupation Privilege tax, and is a tax on the privilege of working in the jurisdiction. All persons employed in the jurisdiction levying this tax must pay, regardless of whether they are legal residents of the jurisdiction. Municipalities and school districts can exempt low-income residents from paying the tax (Act 222 allows these jurisdictions to exempt taxpayers with annual income of less than $12,000 from paying this tax). The maximum levy is $52.
4. Per Capita Tax
The per capita tax is a flat rate tax, levied on adults who live in the jurisdiction. It is sometimes known as the "head," "poll," or "residence" tax. All adults pay the same amount, regardless of their income level.
5. Earned Income Tax
The earned income tax is a kind of income tax levied only on residents' earned income (such as wages, salaries, or other reimbursements for work). Unearned income, such as interest, dividends, pensions, and social security are exempt from the tax. Unlike the federal or state income taxes, the earned income tax allows no exemptions or standard deductions. A jurisdiction can collect earned income tax from non-residents who work in the jurisdication but do not pay an earned income tax in their "home" jurisdiction.
The maximum levy is 1 percent of earned income. If both the municipality and school district levy the earned income tax, both must share the 1 percent.
6. Realty Transfer Tax
The realty transfer tax is a tax on the sale of real estate. The maximum levy is 1 percent of the sales price. If both the municipality and school district levy this tax, both must share the 1 percent.
7. Amusement Tax
The amusement tax is a tax on the privilege of engaging in an amusement. It is tax levied on the admissions prices to places of amusement, entertainment, and recreation. Amusements can include such things as craft shows, bowling alleys, golf courses, ski facilities, or county fairs. The amusement tax is considered a tax on patrons, even though it is collected from the operators of the amusement.
8. Mechanical Devices Tax
The mechanical devices tax is a tax on coin-operated machines of amusement, such as jukeboxes, pinball machines, video games, and pool tables. The tax rate is set as a percentage of the price to activate the machine.
9. Mercantile Tax
The mercantile tax is levied on the gross receipts of local businesses. It sometimes is known as the business gross receipts tax, or business privilege tax. The mercantile tax can be levied on wholesale and retail trade, as well as restaurants. The Local Tax Reform Act of 1988 prohibited imposing any new mercantile taxes after November 30, 1988, though jurisdictions which were using the tax at that time are allowed to continue to levy it.
10. Personal Property Tax
The personal property tax is similar to the real property and occupation taxes, in that it is levied on the value of property owned by residents. The property it taxes is intangible personal property, such as mortgages, other interest bearing obligations and accounts, public loans, and corporate stocks. The personal property tax has sometimes been called an honesty tax because the only way a county knows the value of a taxpayer's personal property is if that taxpayer is honest enough to report it.
Funny no mention of Police or Fire Dept, like I stated before we have VFD's that do fundraiseng for ALL their money.
And here are the Pa state taxes
http://retirementliving.com/RLstate3.html
PENNSYLVANIA
Sales Taxes
State Sales Tax: 6% (food; clothing, text books, heating fuels, prescription and non-prescription drugs exempt) Other taxing entities may add up to 1%.
Gasoline Tax: 32.2 cents/gallon
Diesel Fuel Tax: 39.2 cents/gallon
Cigarette Tax: $1.60/pack of 20
Personal Income Taxes
Tax Rate Range: Flat rate of 3.07%
Personal Tax Exemptions: None
Standard Deduction: None
Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: Retirement income is not taxed after age 59 1/2 if the person has reached retirement, based on years of service or age. Retired means meeting the requirements of a Pennsylvania eligible plan and separated from service by retiring. Eligible employer-sponsored retirement plans can, but do not necessarily, include employer-sponsored deferred compensation plans; 401(k) plans, thrift plans, thrift savings plans, and eligible welfare plans. Income not taxed includes Social Security benefits and Railroad Retirement benefits; commonly recognized pension, old age retirement benefits paid after becoming eligible to retire, and then retiring. It also includes United Mine Workers' pensions, military pensions, and civil service annuities. For more information, click here.
Retired Military Pay: As long as you retire from the military with either years of service or age, your retirement income is not taxable.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.
Property Taxes
Property taxes are levied by local governments (counties, municipalities and school districts). The tax cannot exceed 30 mills on the assessed valuation of the property without special permission from the courts. Households with claimants or spouses 65 years of age or older, widows or widowers 50 years of age or older and the permanently disabled 18 years of age or older meeting income eligibility requirements may qualify for this program. Rebates of paid property tax or rent, up to a maximum of $650 per year, are available. To qualify, annual household eligibility income must not exceed $35,000. Applicants can exclude, as income, one-half of Social Security, Supplemental Security Income and Railroad Retirement Tier 1 benefits. The Property Tax/Rent Rebate program allows residents to exclude 50% of Social Security payments and 50% of Railroad Retirement benefit payments from eligibility income. The maximum rebate is $650. Counties may levy an intangible personal property tax, which taxes stocks, bonds and other personal property taxpayers may own. Not all counties levy this tax. For more details, click here.
Inheritance and Estate Taxes
The Pennsylvania inheritance tax is calculated at a percentage of the value of the assets transferred which is determined by the relationship of the heir to the decedent and the decedent's date of death. The tax rate is 4.5% for transfers to direct descendants (lineal heirs), 12% for transfers to siblings, and 15% for transfers to other heirs (except charitable organizations, exempt institutions, and government entities). Property owned jointly between husband and wife is exempt from the tax, while property inherited from a spouse, or from a child 21 or younger by a parent is exempt. The estate tax is related to federal estate tax collection.
For further information, visit the Pennsylvania Department of Revenue site or call 717-787-8201.
just an FYI about the state and local area when i live.
Oh and BTW I never said anything about schools, why, because we pay a SCHOOL TAX.
