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Delinquent Per Capita and Occupation Tax Notices Mailed

Keystone is currently sending delinquent per capita and occupation tax notices to taxpayers who failed to pay by the due date.
The per capita tax is usually a fixed amount charged annually to each adult residing within a taxing district. The occupation tax may be fixed or variable (calculated by multiplying the millage rate by a valuation assigned to the occupation category). Taxpayers may be responsible for either or both taxes depending on your school district or municipality.

Pay your per capita and/or occupation tax online at Keystone e-Pay.

Certain taxpayers may be exempt from paying the per capita and/or occupation tax. Not all taxing districts offer tax exemptions. In general, a taxpayer may not be responsible for the tax if they are under 18 years of age, are a non-resident of the taxing authority or deceased before the tax notice was mailed.

Refer to the back of your original bill for your taxing authority’s exemptions.

If you determine you qualify for an exemption or believe the delinquent notice was sent in error, complete the appropriate form, and return to Keystone for processing:

If you qualify for an exemption, you must file an exemption application every year.

For additional assistance, contact taxpayer services. Our agents are available to help you determine if you have a valid exemption and can answer your questions to help you through this process.

Access our per capita and/or occupation tax FAQs to find answers to additional questions.


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