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Local Tax Information

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Local Tax Information Complete Local Tax Table - PDF Business Privlege Tax AMOUNT 1 mil on gross receipts WHO PAYS? Persons and entities engaging in business in the City of Altoona COLLECTED BY H. A. Berkheimer Total assessment is 3mils, with 2 mils paid to the Altoona Area School District 1 mil is equivalent to $1. 00 in tax levied on every $1,000 in gross receipts Earned Income Tax - Residents AMOUNT 1. 70% WHO PAYS? Persons and entities engaging in business in the City of Altoona COLLECTED BY Blair County Tax Collection Bureau Earned Income Tax - Non-Residents AMOUNT 1. 40% WHO PAYS? Non-residents who work in the City of Altoona COLLECTED BY Blair County Tax Collection Bureau Flat Rate Occupation Tax AMOUNT $5. 00 annually WHO PAYS? Employed residents COLLECTED BY Blair County Tax Collection Bureau $5. 00 is assessed by both the City of Altoona and the Altoona Area School District Local Services Tax AMOUNT $52. 00 annually WHO PAYS? Employed residents COLLECTED BY Blair County Tax Collection Bureau Mechanical Device Tax AMOUNT $100. 00 per device annually WHO PAYS? Business establishments that have mechanical, electronic, or video amusement device. AMOUNT $50. 00 per device annually WHO PAYS? Business establishments that have Jukebox COLLECTED BY City of Altoona Mercantile Tax AMOUNT . 75 mils on gross receipts WHO PAYS? Wholesale or retail vendor, or a dealer in goods, wares, and merchandise COLLECTED BY H. A. Berkheimer Total assessment is 1. 5 mils, with 0. 75 mils paid to the Altoona Area School District . 75 mils is equivalent to $0. 75 in tax levied on every $1,000 in gross receipts Per Capita Tax AMOUNT $10. 00 annually WHO PAYS? Adult residents of the City of Altoona who are at least 18 years old COLLECTED BY Altoona Area School District Tax Office Total assessment is $20. 00, with $10. 00 going to the Altoona Area School District Real Estate Tax AMOUNT 7. 129 mils WHO PAYS? Owners of real estate located in the City of Altoona COLLECTED BY H. A. Berkheimer Real Estate Transfer AMOUNT 0. 50% WHO PAYS? Anyone buying or selling real estate located in the City of Altoona COLLECTED BY Blair County Recorder of Deeds Total assessment is 2%, with 1% distributed to the State and 1% split between the City of Altoona and the Altoona Area School District

City of Altoona Local Tax Overview

This document outlines the various local taxes applicable within the City of Altoona, Pennsylvania. It details the tax type, the specific amount or rate, who is responsible for payment, and which agency collects the funds.

Business and Mercantile Taxes

  • Business Privilege Tax: A rate of 1 mil on gross receipts applies to persons and entities engaging in business in the city.
    • Note: The total assessment is 3 mils, with 2 mils paid to the Altoona Area School District.
  • Mercantile Tax: A rate of .75 mils on gross receipts applies to wholesale or retail vendors and dealers in goods.
    • Note: The total assessment is 1. 5 mils, with 0. 75 mils paid to the Altoona Area School District.

Income and Occupation Taxes

  • Earned Income Tax:
    • Residents: 1. 70% tax on employed residents.
    • Non-Residents: 1. 40% tax on non-residents who work in the City of Altoona.
  • Flat Rate Occupation Tax: A flat fee of $5.00 annually for employed residents.
    • Note: This amount is assessed by both the City of Altoona and the Altoona Area School District.
  • Local Services Tax: A flat fee of $52.00 annually for employed residents.
    • Note: This is levied on all persons working in the City of Altoona, with $5. 00 of the total going to the Altoona Area School District.

Real Estate and Transfer Taxes

  • Real Estate Tax: A rate of 7. 129 mils applies to owners of real estate located in the City of Altoona.
  • Real Estate Transfer Tax: A rate of 0.50% applies to anyone buying or selling real estate in the city.
    • Note: The total assessment is 2%, with 1% distributed to the State and 1% split between the City of Altoona and the Altoona Area School District.

Other Specific Taxes

  • Mechanical Device Tax:
    • General Devices: $100. 00 per device annually for business establishments with mechanical, electronic, or video amusement devices.
    • Jukeboxes: $50. 00 per device annually.
  • Per Capita Tax: A flat fee of $10.00 annually for adult residents (at least 18 years old).
    • Note: The total assessment is $20. 00, with $10. 00 going to the Altoona Area School District.

Collection Agencies

  • H. A. Berkheimer: Collects Business Privilege, Mercantile, and Real Estate taxes.
  • Blair County Tax Collection Bureau: Collects Earned Income, Flat Rate Occupation, Local Services, and Real Estate Transfer taxes.
  • City of Altoona: Collects Mechanical Device taxes.
  • Altoona Area School District Tax Office: Collects Per Capita tax.
  • Blair County Recorder of Deeds: Collects Real Estate Transfer tax.

Key Definitions

  • 1 mil is equivalent to $1. 00 in tax levied on every $1,000 in gross receipts.
  • 75 mils is equivalent to $0. 75 in tax levied on every $1,000 in gross receipts.
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