The Emergency & Municipal Services Tax has had a name change to “Local Services Tax” and is now known as Act 7 of 2007. Like the EMST, the LST is a payroll tax in the amount of $52.00 per year paid by ALL individuals (employed or self-employed) who work in the township and are not eligible for an exemption. It requires municipalities and school districts that levy a combined tax rate of more than $10.00 to exempt those whose total income is less than $12,000.00 for the calendar year in which it is levied; applies to all earned income and net profits earned within the municipality; authorizes taxpayers who expect to make less than the $12,000.00 to file exemption certificate with their employer; prohibits employers from deducting the tax until he/she reaches the $12,000.00. The LST also includes new Active Duty Military Exemption, which includes an Honorable Discharge. Employers are to withhold the tax based on the number of payroll periods; submit the tax to the collector within 30 days of the end of each quarter; and restrict the withholding to the employee's principal employer. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing $52.00 by the number of payroll periods established by the Employer for the calendar year. The effective date is January 1, 2008
Any questions concerning the changes to this Tax can be directed to the Services Tax Office at the Municipal Building by calling (610) 734-7617 or 7618.
Download Local Services Tax Exemption Form
lstform.pdf
OTHER LOCAL TAXES
BUSINESS PRIVILEGE TAX
DOWNLOADS: Business Privilege LicenseApplication
Business Privilege Tax Form
MERCANTILE TAX
DOWNLOADS: Mercantile LicenseApplication
Mercantile Tax Form Part 1
Mercantile Tax Form Part 2
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