Local Services Tax
Act 7 of 2007 amends the Local Tax Enabling Act, Act 511 of 1965, making changes to the Emergency and Municipal Services Tax (EMST). The changes, effective January 1, 2008, include, but are not limited to, the following:
Name change from Emergency & Municipal Services Tax (EMST) to Local Services Tax (LST)
Mandatory Low-Income Exemption
Upfront Exemption
Installment Collection
For more information, click here to be directed to the Pennsylvania Department of Community and Economic Development (DCED) website.
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Related Forms:
Employers LST Quarterly Tax Return - All Other SCASD Municipalities Employers LST Quarterly Tax Return - Halfmoon Township LST Quarterly Tax Return Instructions - All Other SCASD Municipalities Annual Local Services Tax (LST) Exemption Request Form
Employee Statement to Secondary Employers
Employer Business Registration Form
LST Refund Request Form Tax Year 2009
Related Information:
Local Services Tax (LST) Guide
Employer Guide to Electronic Filing
Electronic Filing Template
Act 7 of 2007
Centre Region Street Listing
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