Earnings (on gross wages)

Tax Type 02

Wage (on gross wages)

Tax Type 01

1/1/11 - 6/30/12
3.928% (Resident) - 3.4985% (Non-Resident)

Business Income and Receipts Tax

Tax Type 24

1.415 mills on gross receipts and 6.45% on taxable
net income

Net Profits

Tax Type 03

3.928% (Resident) - 3.4985% (Non-Resident)

Real Estate

Tax Type 60

Effective 1/1/2012 - 4.123% (CITY) + 5.309% (SCHOOL) = 9.432% (TOTAL).                           

4.123% (CITY) + 4.959% (SCHOOL) = 9.082% (TOTAL)

Realty Transfer

Tax Type 18

3% (CITY) + 1% (COMMONWEALTH OF PA) = 4% (TOTAL) 

Liquor

Tax Type 28

10% on every retail sale of liquor or malt and brewed beverage whic is not subject to the

Pennsylvania Sales Use and Hotel Occupancy Tax     

Tobacco Tax

Tax Type 27

$0.036 for individually rolled items, like cigars

$0.36 per pack of rolling papers

$0.36 per ounce of all other tobacco and tobacco-related items                                       

School Income

Tax Type 29

3.9280% on unearned income for 2011

Use & Occupancy (U&O)

Tax Type 84

$4.62 per annum per $100 of assessed value

Hotel

Tax Type 23

8.2% on amount received for rental of rooms 

Valet Parking

Tax Type 58

20% of gross receipts

Amusement

Tax Type 06

5% of the admission charge

Mechanical Amusement Device

Tax Type 09

Annual tax of $100 per device

Vehicle Rental 

Tax Type 14

2% on amount received for renting a vehicle

Parking

Tax Type 08

20% of gross receipts

Outdoor Advertising

Tax Type 76

7% of the purchase price