In June of 2007, the State of Pennsylvania made various changes to the Emergency and Municipal Service Tax (EMS Tax). The tax was renamed to Local Services Tax (LST). Beginning January 1, 2008, employers located in municipalities that levy a Local Services Tax in an amount greater than $10.00 per person must withhold the tax from employees’ paychecks on a per pay basis and remit the withheld amounts on a quarterly basis. An exemption is available for employees who reasonably expect to earn less than $12,000 for the year.
To access information for local services tax rates and collectors across the state, click here:
Once at the above link follow the next several steps:
- Under Select Register – Select Local Services Tax
- Next, click on Map Search, then click on desired county
- Then click view report
- Under Official Register – Click View Register
To access rules and regulations for particular counties and to download forms please use the links below.
Lancaster County
IRS CIRCULAR 230 DISCLOSURE: Any tax advice contained herein is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer by any governmental taxing authority or agency.
