|
Township of Middlesex - Butler County - Pennsylvania 133 Browns Hill Road, Valencia, Pennsylvania 16059 Phone: 724.898.3571 FAX: 724.898.4607 Welcome to Middlesex Township |
|
Local Services Tax (LST) |
|
On November 21, 2007, Middlesex Township Supervisors passed Ordinance No 114, repealing the Emergency and Municipal Services (EMS) Tax and replacing it with the Local Services Tax (LST). This action was required to comply with Act 7 of 2007 of the Commonwealth of Pennsylvania, which became effective January 1, 2008.
The tax rate for Middlesex Township remains at $52.00 per year.
There are a number of important changes that you should note, whether you are an employer or an employee. An overview of these changes follows:
¨ A $12,000 low-income exemption is now mandatory for all municipalities who assess the tax at a rate higher than $10.00. (If rate $10.00 no exemption required). New definition is less than $12,000 in total earned income and net profits from all sources within the political subdivision.
¨ Employees can now request an upfront exemption, rather than having to pay the tax and then wait until the end of the year to receive a refund. Forms and instructions are available from our collector’s website www. Proper forms must be submitted to your employer and the tax collector to receive this exemption.
¨ Employers can no longer withhold $52.00 from a single paycheck. Withholding must be calculated by taking $52.00 divided by the number of paychecks to be disbursed to each employee during the year. If employees are paid weekly, that would be $1.00 per paycheck. If employees are paid semi-monthly, that would be $2.16 per paycheck.
¨ Self employed individuals are required to file and pay this tax on a quarterly basis, equal to $13.00 per quarter.
¨ If an employee leaves your employ during the course of the year, employers are no longer required to “catch up” on the last paycheck to get to the $52.00 total. The withholding for the last paycheck should be the same pro-rated amount withheld from earlier paychecks.
Additional information is available at our appointed collector’s website, www.centaxgroup.com at. Information can also be found on the website of the Department of Community and Economic Development at www.newpa.com.
To print or download all necessary forms and information, please visit our collector’s site, www.centaxgroup.com. The revised Rules and Regulations, tax forms, major changes, exemption certificate, refund request and FAQ’s can all be easily found on this site. |
