PER CAPITA TAX

 RESIDENT OCCUPATION TAX

WHO IS SUBJECT TO PAY THESE TAXES?

 

All persons, becoming 18 years of age by June 30 of the current year are subject to the Per Capita and Resident Occupation Tax for that year.

 

 

 

PER CAPITA TAX

 

All persons, 18 or over are subject to the Per Capita Tax under the provisions of Act 511 and Act 679.   Persons 62 years of age or older with an income less than $5,000.00 from all sources (including social security and/or retirement) may apply for exemption each year from the Per Capita Tax by filing an exemption form at the Norwin School District Tax Office.  Your signature must be witnessed; therefore, you must come in to file.  No one is ever permanently exempt.

 

 

OCCUPATION RESIDENT TAX

 

Any person with an occupation and an income of $5,000.00 or more from all sources (excluding social security and /or retirement) is subject to the Resident Tax under the provisions of Act 511.  Persons whose income is derived solely from social security and /or retirement income may apply for exemption each year from the Resident Occupation Tax by filing an exemption form at the Norwin School District Tax Office.  Your signature must be witnessed; therefore, you must come in to file.  You will be permanently exempt after you reach the age of 65 by June 30 of the current year.

 

 

 

***THESE TAXES ARE NOT TO BE CONFUSED WITH EARNED INCOME TAX OR EMERGENCY MANAGEMENT SERVICES TAX.***

 

Tax Office Main Page | Norwin School District

Updated 3/24/2006