Businesses

Doing business in the community

Employers are required to collect and remit several local taxes to the municipality in which their business is located. These taxes benefit the community by helping to fund vital services and amenities. The revenue collected often supports the good schools that keep your employees and customers living near your establishment. It's used to pay for road construction and maintenance, plus the police, volunteer fire and EMS services that protect your business. Tax revenues also help to ensure the vitality of parks, libraries and other places that enrich the entire community.

Making payments shouldn't be taxing

At PAMS, we make it easy to pay your local taxes. You can pay online, through the mail or in person at a nearby office. By paying on time, you ensure that your community's programs and services remain fully funded. And you avoid unnecessary penalties, interest, costs and fees that can accrue on your account.

Below are the local taxes collected by PAMS:

Tax Forms & Instructions

Earned Income Tax

Commonly referred to as the wage tax, earned income tax is levied on residents of a municipality or school district who earn income and net profits. Non-residents who work within the municipality or school district may be taxed at a different rate.

Find more detailed information: Earned Income Tax Explained In-Depth

Amusement Tax

This tax is levied on the gross admissions of patrons of any type of event that offers entertainment or allows patrons to engage in the entertainment. Certain events and organizations are exempt.

Business Privilege Tax

The Business Privilege Tax is applied to any business, trade or profession carrying on an activity within the respective municipality or school district. It does not apply to wholesale vending of goods, wares or merchandise, employment for wage or salary, or activities of a non-profit organization.

Mercantile Tax

This tax is assessed on the gross income of anyone engaged in the sale of goods, wares, and merchandise located within a municipality or school district.

Local Services Tax (LST)

This flat rate tax is levied upon individuals working within the taxing district. Employers located within a given municipality or school district are required to withhold this tax for each employee. This tax is levied annually. Employers are required to have proof of employee payments.

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Tax Forms & Instructions

FAQ's