Local Services Tax
To: Employers in the Borough of Northumberland
The Commonwealth of Pennsylvania adopted Act 7 of 2007 which amends the Local Tax Enabling Act, Act 511 of 1965, to make major changes to the Emergency and Municipal Service Tax (EMST). The name of the tax is changed to the Local Services Tax (LST). Detailed information is available here.
The LST for the Borough of Northumberland is $52.00 and must be assessed and collected on a pro-rata basis determined by the number of payroll periods established by an employer for a calendar year. Employers must remit withheld taxes to the Borough Secretary thirty (30) days after the end of each calendar quarter.
The following forms are used in filing:
- LST-1 Employer’s Return – to be used by employers to file quarterly returns. No final return is required if no adjustment is required.
- LST-2 Local Services Quarterly Employee Listing – for employer with more than 10 employees; a computer-generated report may be used.
- LST-3 Employee Contribution Certification – must be provided to employee if not reported on employee’s W-2.
- LST-4 Personal Return – please follow instructions on 2nd page.
- LST Exemption Request – for employees with income less than $12,000.00
All documents are provided in PDF format. Adobe Reader is required and can be found at www.adobe.com. Adobe Reader is a free program, please make sure you are downloading the correct program.