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.