OFFICE OF THE CITY TREASURER

Other Tax Information

 Updated TAXPAYER’S GUIDE HARRISBURG, PENNSYLVANIA

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Liens

Judicial liens will be filed by the City against properties with overdue utility or various other debt. No property title can be transferred until all outstanding liens have been satisfied.

EMERGENCY MUNICIPAL SERVICES TAX

All persons working within the City of Harrisburg are liable for the Emergency Municipal Services (EMS) Tax in the amount of $52.00 per person once a year. This tax is due by April 30th of the year the tax is imposed. The distribution of the tax collected is as follows:

City of Harrisburg $47.00

School District of Harrisburg $ 5.00

The Emergency Municipal Service (EMS) Tax is normally deducted by the employer and the taxpayer is furnished a receipt by the employer. The only discount allowed is for the employer who is permitted a small discount for bookkeeping expenses. After the due date on the bill, penalties are added as follows:

• 5 % - Penalty per year

• ½ % - Interest for each month the tax remains delinquent

The taxpayer is notified by second notice and then by certified mail if the taxes remain unpaid at the end of the year the tax is imposed. If the taxes and fees are not paid by the due date given in the certified letter, they are sent to the employer for wage attachment or to the District Justice for collection.

This tax is administered and collected by the Capital Tax Collection Bureau, located at 2301 North Third Street in Harrisburg. The telephone number is (717) 234-3217. For more Emergency Municipal Services Tax information visit the Capital Tax Collection Bureau’s website at WWW.CAPTAX.COM.

Earned Income Tax

The Capital Tax Collection Bureau (CTCB) is the designated collector of the earned income tax for the City of Harrisburg and the Harrisburg School District.

Every employer in Harrisburg must withhold the one percent (1%) earned income from all employees gross wages, salaries or earnings and pay this amount as due. The tax is paid to the school district and municipality where the employee lives. The employer accomplishes this through the use of monthly and quarterly filing forms (Form 501 depository receipts). The form and information relating to the filing due dates are available form the CTCB, 2301 North 3rd Street; telephone number is 717.234.3217.

Also, every person living in Harrisburg who has earned income or net profits must file a final return by April 15th. All taxable income from January 1 through December 31 of the proceeding year must be shown. Taxable income includes wages, salaries, commissions, bonuses, drawing accounts, tips received, fees, net profits of a business or profession, and any incentive payments. Income that is not taxable includes: old age benefits, retirement pay, pensions, disability benefits, capital gains, death benefits, life insurance proceeds, gifts, interest or public assistance or unemployment compensation

.

The individual tax forms are to be filed even if no tax is due or if employers have withheld all tax. Any balance due must be paid at the time of filing.

If a taxpayer is self-employed or the employer does not withhold the 1% tax, the taxpayer is required to pay the tax to CTCB with Form 521, on a quarterly basis. Additionally, employers must file an annual W-2 statement for each employee at year-end and reconcile withholding payments by using Form 512.

Failure to complete, sign and return all forms or pay tax due is a direct violation of the ordinances and resolutions of the City of Harrisburg and the Harrisburg School District based on state enabling legislation and is punishable by a fine not to exceed $500.00 for each offense and fines and interest on all payments not made by due date. Monies collected under the earned income tax from non-residents in the City of Harrisburg are returned to the municipality in which the taxpayer resides, if the municipality has such a tax.

For more Earned Income Tax information you may visit the Capital Tax Collection Bureau’s website at www.captax.com.

Per Capita Tax

The City of Harrisburg does not levy any per capita taxes. The City eliminated these in 1973.

The Harrisburg School District Occupational Assessment Taxes are sent out the first Monday in July, and the Capital Tax Collection Bureau (CTCB) collects payments as follows:

• 2% Discount Period ($117.60) July and August
• Flat Rate Period ($120.00) September and October
• 5% Penalty Period ($132.00) November and December

Payments are to be mailed to:

Capital Tax Collection Bureau
2301 N. 3rd Street
Harrisburg, PA 17110

The telephone number is 717.234.3217.

Buyer Notification Inspection Fee

Before a title is transferred on any residential property in the City of Harrisburg, it is the seller’s responsibility to have the property inspected. This ensures that the buyer is notified of any existing violations of the City building codes. These inspections are done by housing inspectors from the City’s Bureau of Codes Administration. The fee for the inspection is $75.00 for a parcel with one (1) to three (3) units and $15.00 for each additional unit on the same parcel. All inquiries regarding the program should be directed to the Bureau of Codes Administration in Suite 205 on the second floor of City Government Center. The telephone number is 717.255.6552.

Incinerator Fees

Incinerator customers are billed in several ways:

1. Private haulers or frequent customers may be billed every month. They are subject to an annual permit fee of $200.00 per truck. Permitted haulers are billed $58.00 per ton. Non-permitted haulers are billed $68.00 per ton or a minimum of $17.00 for 500 pounds or less.
2. Permitted and non-permitted haulers are charged $115.00 per ton for oversized or bulky waste (example: furniture). Non-permitted haulers are charged a minimum fee of $28.75 for 500 pounds or less.
3. The “Special Handling” fee is a minimum of $130.00 per ton.
4. City Residents are permitted to dump free on the second and third Sundays of the month.

The telephone number for the Department of Incineration and Steam Generation is 717.255.7336.

Fire Insurance Escrow

A fire insurance municipal certificate application must be filed with the City Treasurer for any City property incurring fire damage in excess of $7,500.00.

The application for a municipal certificate requires property address and insurance information. The municipal certificate lists any delinquent taxes, utilities, liens, warrants, or other fees due to the City.

No insurance company, association or exchange can pay an insurance claim for the fire damaged property unless a municipal certificate is received from the City Treasurer. In addition, no insurer can pay a fire claim until all sums listed on the municipal certificate have been paid in full.

If the fire damage is 60% or more of the insurance policy coverage, the insurance company, association or exchange must pay the City $2,000.00 for every $15,000.00 of the claim. This money is placed in an escrow account and held until the property is repaired, removed, or otherwise secured in compliance with all City Codes.

Other Fees

Various City Ordinances have established a multitude of special interest fees and license taxes.

The City Treasurer collects all such fees and/or license charges.