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With PA.M.S. as your tax partner, you can avoid the sea of paperwork associated with all of the current tax and utility codes and regulations.

You can also avoid all the extra man-hours necessary to go through your taxes the way we will. And then there's the time involved with tracking down delinquent taxes.

What's more, with us as an impartial third-party collecting your taxes, you can avoid any sensitive politics that may exist in collecting from certain individuals or entities.

Here are just some of the tax services we provide:

AMUSEMENT TAX
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
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 generally engaged in the sale of goods, wares, and merchandise located within a municipality or school district.

EARNED INCOME TAX
Commonly referred to as the wage tax, this is applied to residents of a municipality or school district who earn income and net profits. Nonresidents who work within the municipality or school district may be taxed at a different rate.

For a comprehensive resource, view our Taxable Income and Deduction Guide. Download Adobe Acrobat Reader here.


OCCUPATION ASSESSMENT TAX
This tax may be levied on residents of a taxing jurisdiction, even if they are employed in another municipality. The tax is measured by the assessed value of a particular occupation.

OCCUPATION PRIVILEGE TAX
Flat rate tax levied upon individuals working within 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.

PER CAPITA TAX
Flat rate tax levied upon each adult residing within the taxing district.

ACT 50
This 1998 act gives Pennsylvania school districts a choice in how they set up local taxation. It allows a shift from real property taxes to earned income tax. In addition, Act 50 created the Taxpayer Bill of Rights for Pennsylvanians who pay Act 511 taxes. The act requires taxing authorities to adopt a Bill of Rights and establish an appeal process. PA.M.S. administers the requirements of Act 50 for many clients by using a standardized Bill of Rights. To view it, click below. Download Adobe Acrobat Reader here.



MUNICIPAL CLAIMS
These claims result from a tax assessed, services supplied or work done by a municipality.

REAL ESTATE TAX
Sometimes called the real property tax, this covers land and permanent buildings throughout the Commonwealth.

UTILITIES (Sewage, Refuse, Miscellaneous)
These cover a range of utility fees such as sewage and refuse.

INTEREST AND PENALTIES
Any payment for taxes and utilities received after the due date will be subject to additional cost. For appropriate due date, refer to the tax form or inquire at the office by calling 1-800-828-5586.

TAX FORMS AND INFORMATION