Philadelphia SIT (City Wage Tax) question. (school, income, income tax)

[NatasNJ]

Can someone clarify something for me.

There is a PA income tax ~3.07% of earned income.

Then there is a Resident and Non-Resident local income tax on earned income for the city of Philadelphia.
~3.92% Resident & ~3.49% Non-Resdent.

I am a live in Center City so I pay the Resident %. Is the City Wage Tax the same thing as the Philadelphia SIT?

Follow up question. Assuming they are the same or not.
Do you pay a different rate on for income earned from Jan - Jun vs July - Dec?
My accountant claims the rate for the first half of the year is ~3.9% and the 2nd half of the year is less at ~3.49%. I can't find anything online suggesting that the rate is different based on time of year.

Thanks.

[ThomasDarcy]

No, the school income tax is different. Its a tax primarily on stock dividends and interest. (W2 income and bank interest is exempt).

The wage tax does not differ depending on the month. Not sure why your accountant would have you paying a different rate, unless you lived outside of the city for those months. (Wage tax is normally just withheld from your paycheck and so most people never have to do anything)