Effective January 1, 2006, and in accordance with Pennsylvania Act 222, the Commissioners of Upper Dublin Township have adopted the Emergency and Municipal Services Tax (EMST). The amount of the tax is $52.00 annually providing the taxpayer earns a minimum of $12,000 per calendar year. This tax is replaced by the Local Services Tax (LST) effective January 1, 2008.

All employers located within Upper Dublin Township must withhold the new EMS Tax at the annual rate of $52 for all employees with annual gross income in excess of $12,000.

If you are self-employed and your business or practice is located within Upper Dublin Township you will be responsible to pay the EMS Tax at the annual rate of $52.

If a new employee provides an employer with proof of a payment made during employment with another employer during the current tax year, the current employer may reduce the tax due to Upper Dublin Township by the amount paid previously. It is the responsibility of the current employer to maintain a record of such payments. The Tax Office reserves the right to request proof of these payments.

Self employed individuals are required to remit payment at the time their estimated earnings reach $12,000. If no payment is received from a self-employed taxpayer, documentation must be provided to the Tax Office that their annual net profits were less than the $12,000 minimum.

Anyone who has paid the tax, but whose annual income is less than $12,000 may file an application with the Emergency and Municipal Services Tax Collector requesting a refund.

Separate checks and distribution lists must be provided for the EMS Tax and Earned Income Tax.

Forms to file the tax with detailed instruction will be mailed to each employer in February and are available on this website.

Questions can also be directed to the Finance Department between the hours of 8:00 A.M. and 5:00 P.M. daily, except holidays, or:

Fax: (215) 542-0797
Phone: (215) 643-1600, Ext. 3230, 3330, or 3530
Mail: Upper Dublin Township
801 Loch Alsh Avenue
Fort Washington, PA 19034-1697
Attention: Emergency and Municipal Services Tax Office