The occupation tax can also be levied as a flat rate tax. Every person who works pays the same amount, regardless of their occupation. The occupational privilege tax is a tax on the privilege of working in the jurisdiction. All persons employed in the jurisdiction levying this tax must pay, regardless of whether they are legal residents of the jurisdiction. The per capita tax is a flat rate tax, levied on adults who live in the jurisdiction.
All adults pay the same amount, regardless of their income level.
Unearned income, such as interest, dividends, pensions, and social security are exempt from the tax. Unlike the federal or state income taxes, the earned income tax allows no exemptions or standard deductions. The maximum levy is 1 percent of earned income. If both the municipality and school district levy the earned income tax, both must share the 1 percent. The realty transfer tax is a tax on the sale of real estate.