Local Services Tax (LST)

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Local Services Tax is levied on the privilege of engaging in an occupation within a particular taxing district. Because of Act 222 of 2004, it was renamed to the emergency and municipal services tax ("EMST") to permit municipalities and school districts to impose a maximum of $52 of EMST per year beginning on and after January 1, 2005. In 2007, the tax became known as the Local Services Tax.

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