Individuals

Annual Personal Local Services Tax (LST) Return

Individuals who are self-employed or have income subject to the Local Services Tax (LST) for which an employer is not withholding the tax, are charged with the responsibility of filing an Annual Personal LST Return with the tax office. The Annual Personal LST returns are typically mailed to individuals in October or November of each year and are due 30 days after the date the return is mailed. In order to ensure an individual will receive the Annual Personal LST Return, individuals need to register with the tax office. Failure to register with the tax office and/or failure to receive the annual return does not relieve an individual of paying the LST.

LST Rates & Income Exemptions

Since the amount of LST and the income exemption levels differ among the different school districts and municipalities, view a chart of the LST rates within the Centre County Tax Collection District (PDF). Remember to select the municipality where you perform your work duties since the Local Services Tax is based on work site location. If your work site location is outside of the school districts and municipalities for which our office collects the LST, a "zero" return must be filed with our office.