Earned Income Tax

A tax for general revenue purposes is imposed on earned income, including salaries, wages, commissions, bonuses, incentive payments, fees, tips, and other compensations received by residents, as well as any income from net profits and joint ventures.  All residents of Summit Township  are subject to the tax. The earned income tax is 1% of gross income.  Proceeds from this tax are shared equally by the Township and the Fort Leboeuf School District.

Occupational Privilege Tax

The Occupational Privilege Tax (OPT) is levied by Summit Township for the privilege of engaging in an occupation within the Township.  All residents and nonresidents alike who are employed in Summit Township are required to pay an annual OPT of $10.00.  These proceeds are shared equally by the Township and the Fort Leboeuf School District.

Per Capita Tax

A $10 Per Capita Tax is a flat rate tax levied by the Fort LeBoeuf School District upon each individual, eighteen years of age or older, residing within the Fort LeBoeuf School District of which Summit Township is a part.  This yearly tax remains in effect for residents until retirement or until Social Security Benefits begin.  The tax has no connection with employment, income, voting rights, or any other factor except residence within the community.  Full time students, military personnel or those with disabilities may be exonerated upon request.  Proceeds are remitted entirely to the Fort Leboeuf School District.

Real Estate

All owners of taxable real property in Summit Township (vacant land or residential, commercial, and other structures) are subject to a real estate tax each year.  All property owners in the Township pay three different kinds of real estate (property) tax. The Township levies the local tax, Erie County levies the County real estate tax and the Fort LeBouef School District levies the school real estate tax.

2003 Real Estate Tax Millage Rates

Tax Collectors

email: sumtwp@adelphia.net