Per Capita Tax Billing Information
Per Capita Tax Billing Information
There are 3 taxing bodies that make-up the per capita tax: county, township or borough and school. 32 of the 34 municipalities charge per capita taxes ranging from $2.00 to $10.00. Currently, 8 of the 34 municipalities charge an occupation tax in addition to the per capita tax. The municipalities set tax rates in the form of percentages or millage rates to charge an occupation tax. In addition, the county charges a $5.00 tax, and 4 of the 6 school districts in Adams County charge a $10.00 per capita tax.
The county and township portion of the per capita tax are billed together on March 1st. The school portion is separate from the county and township portion, and it is billed on July 1st. See the table below for more information.
Adams County Real Estate and Residency Tax Chart
| Taxing Body | Tax Year | Billing Date | End of 2% Discount Date Par date Penalty Date | Residency Taxes | |
| Per Capita | Occupation | ||||
| County | Calendar (Jan.1-Dec.31) | March 1 |
| $5.00 | None |
| Township/Borough | Calendar (Jan.1-Dec.31) | March 1 |
| Varies-See Millage Rate Chart | Varies-See Millage Rate Chart |
| School | Fiscal (Jul.1-Jun.30) | July 1 |
| $10.00 except Gettysburg and Fairfield | |
How is the Occupation Tax Calculated?
In a municipality that uses a millage rate of 30 mills, a 300 assessment would calculate as: 300 x 30 mills = $9.00 occupation tax.
A municipality that uses a percentage rate of 30%, a 300 assessment would calculate as: 300 x 30% = $90.00 occupation tax.