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

  • ​April 30
  • June 30
  • After June 30

     $5.00

       None

​ 

 Township/Borough

     Calendar

(Jan. 1-Dec. 31)

 March 1

  • April 30
  • June 30
  • After June 30

​Varies-See

Millage Rate   

Chart

​Varies-See

Millage Rate  

Chart

​           

            School

       ​Fiscal

(July 1-June 30)

 

     ​July 1

  • ​August 31
  • October 31
  • After October 31

$10.00 except Gettysburg & 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.