Tax Collection Services

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Increase your revenues. Reduce your workload.

With PAMS as your partner, you can avoid drowning in the sea of paperwork associated with the current tax codes and regulations.

You can also eliminate the extra man-hours it would take 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 PAMS as an impartial third party collecting your taxes, you can avoid the sensitive politics that may exist in collecting from certain individuals or entities.

Here are some of the tax services we provide:

Earned Income Tax

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

For a comprehensive resource, view our Taxable Income and Deduction Reference Guide.

Tax Forms & Instructions

Amusement Tax

Amusement 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

Business Privilege Tax is applied to any business, trade or profession carrying on an activity within the 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 school district.

Local Services Tax

This flat rate tax is levied upon individuals working within the taxing district. Employers located within a given 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.

Occupation Assessment Tax

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

Per Capita Tax

Per Capita Tax is a 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. PAMS administers the requirements of Act 50 for many clients by using a standardized Bill of Rights. View the Taxpayer Bill of Rights

Real Estate Tax

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

Interest & Penalties

Any payment for taxes and utilities received after the due date will be subject to additional cost and fees.

Tax Forms & Instructions