Earned Income Tax (Resident)
 
Tax on salaries, wage, commissions, net profits, and other compensation for residents of the City of Reading . Employers are required to withhold this tax from their employees earned income and submit it to the designated tax collector on a quarterly basis.  Self employed individuals would pay this tax directly to the designated tax collector on a quarterly basis.  This tax is a percentage based on your earned income. 
 
Earned Income Tax (Non Resident)
 
Tax on salaries, wage, commissions, net profits, and other compensation for non-residents of the City of Reading , for work done or services performed or rendered in the City of Reading . Employers are required to withhold this tax from their employees earned income and submit it to the designated tax collector on a quarterly basis.  Self employed individuals would pay this tax directly to the designated tax collector on a quarterly basis.  This tax is a percentage based on your earned income. 
 
Local Services Tax
 
This tax was formally known as the Emergency Municipal Services Tax or Occupation Privilege Tax.  Municipalities must use at least 25% of the tax revenues for emergency services. Employers are required to withhold this tax from their employee’s wages and submit it to the designated tax collector on a quarterly basis. Self employed individuals would pay this tax directly to the designated tax collector on a quarterly basis. The tax must be assessed and collected on a pro-rata basis determined by the number of payroll periods established by an employer for a calendar year. 
 
City Real Estate Tax
 
A millage tax based on the assessment value of the property, including land.
 
Business Privilege Tax
 
Tax upon persons, firms, companies, and corporations engaging in business within the City of Reading , based on the gross volume of business.
 
Per Capita Tax
 
A flat rate tax, levied upon each adult, 18 years of age and older, residing within the limits of the City of Reading .  This tax is commonly referred to as a head tax.