All persons eighteen (18) years of age or older by July 1, 2019, are responsible for paying the two $5.00 School Per Capita Taxes. There are no exonerations for these taxes.
All persons eighteen (18) years of age or older by July 1, 2019, who have an annual earned income from gainful employment of $3,000 or more for the period of January 1, 2019, through December 31, 2019, are responsible for the occupation tax as based on the assessment of $250.
PERSONS WHO MAY BE EXONERATED
Any individual who will receive less than $3,000 in earned income in the 2019 calendar year is not liable for payment of the $250 occupation tax and may file for exoneration upon receipt of their tax notice. (Only earned income should be considered. Pensions, social security, dividends, etc., should not be included.)
Applications for exoneration must be filed by February 28, 2020. Decisions on these applications will be made based on income information as filed on the 2019 Earned Income Tax return with Keystone Collections Group. This return MUST BE filed in order to be considered for exoneration. If applicant does not qualify for exoneration, applicant will be responsible for paying the taxes plus penalty.
Statements of earned income or proof of qualification for exoneration will be subject to audit.
All forms must be notarized and returned to the Tax Collector.