MEMO
TO:  All Employers in Pine Creek Township I

 RE:  Local Services Tax

The Pine Creek Township Board of Supervisors adopted Ordinance No. 12-5-2007 enacting the Local Services Tax (LST Tax) and repealing the Emergency and Municipal Services Tax (EMS Tax) on December 5, 2007.

All employers in Pine Creek Township I are required to deduct the Local Services Tax in the amount of Forty ($40.00) Dollars each calendar year from employees with an annual salary of at least Twelve Thousand ($12,000) Dollars.  Employees whose total income is less than Twelve Thousand ($12,000) Dollars per annum are only required to pay Ten ($10.00) each calendar year. 

EACH EMPLOYER SHALL DEDUCT A PRO RATA SHARE OF THE TAX FROM THE EARNED INCOME PAYABLE TO THE TAXPAYER WITH RESPECT TO SUCH PAYROLL.  THE PRO RATA SHARE OF THE TAX ASSESSED ON A TAXPAYER FOR A PAYROLL PERIOD SHALL BE DETERMINED BY DIVIDING THE RATE OF THE TAX ($40.00) LEVIED FOR THE CALENDAR YEAR BY THE NUMBER OF PAYROLL PERIODS ESTABLISHED BY THE EMPLOYER FOR THE CALENDAR YEAR.  FOR PURPOSES OF DETERMINING THE PRO RATA SHARE OF THE TAX, AN EMPLOYER SHALL ROUND DOWN THE AMOUNT OF TAX DEDUCTED FOR EACH PAYROLL PERIOD TO THE NEAREST ONE-HUNDREDTH OF A DOLLAR.

The Refund Application and Exemption Certificate forms may be duplicated as needed.

The Local Services Tax is collected by the Keystone Central Tax Office for those employers in Pine Creek II.  For more information please contact the Keystone Central Tax Office at (570) 893-4913.

If you have any questions, please contact Darlene Macklem, Secretary/Treasurer of Pine Creek Township at (570) 753-5671 or email pinecreektwp@comcast.net.

 

Attachments:  Employer’s Return

 Local Services Tax Form