What is The Occupation/Per Capita Tax?
The Occupation/Per Capita taxes are sometimes referred to as the personal taxes. The tax is levied on the occupation of every resident over 18 who resides within the St. Marys Area School district. The School assessment board determines from the job description you submit what your occupation code is. It is based entirely on what your job description is and your income has no basis for determining your occupation code. The codes and values that are assigned were established by the County. As the school district maintains their own occupation assessment rolls separate from the county rolls both the county and the school district should be advised of any change of occupation status. If your occupation status changes after December 31st the change would apply to next years taxes. Although the bills are only mailed in July they are based on the previous year. The Per Capita taxes are simply head taxes levied at a flat rate on every resident. The current rate for the Act 511 per capita tax
