Local Services Tax

What is Local Services Tax?

Local Services Tax is due to the area where you are physically working.

If the area where you are employed levies the tax at a rate of $10.00 the tax should be withheld from your first paycheck.

If the area where you are employed levies the tax at a rate of more than $10.00 the tax should be withheld weekly or bi-weekly from your paychecks.

Click here to find your LST Rate


Exemption

If you are working in an area that levies the tax at a rate higher than $10.00 and will earn less than $12,000 please complete the exoneration form below.

Please keep a copy for your records and provide the original to your employer.  Failure to complete the form will result in the tax being deducted by your employer.

Local Services Tax (LST) – Exemption Certificate


Refund

If you are entitled to a refund of local services tax please complete the form below and return to our office.

Local Services Tax (LST) – Refund Application