Why did I receive a per capita and/or occupation tax bill if I’m unemployed or retired?

Per Capita Tax typically applies to all residents regardless of employment status. You can review the list of exemptions on the back of your bill to find out if your area offers an applicable exemption.

If you’re retired or unemployed, exemptions may apply for Occupation Tax. You can review the list of exemptions on the back of your bill to find out if your area offers an applicable exemption