Effective January 1, 2008, the LST replaces the Emergency & Municipal Services Tax (EMST). Like the EMST, the LST is assessed on each employed individual by the political subdivision of the individual’s place of employment. The rate for Upper Dublin Township is $52 annually.
Visit the Documents & Forms page and view a list of available LST documents and forms.
A person subject to the Upper Dublin Township Local Services Tax shall be assessed a pro rata share of the tax for each payroll period in which the person is engaging in an occupation. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the combined rate of the Local Services Tax 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, an employer shall round down the amount of the tax collected each payroll period to the nearest one-hundredth of a dollar. Employer collection of the Local Services Tax shall be made on a payroll period basis for each payroll period, beginning with the first payroll period in which the person is engaging in an occupation.
Employers are required to remit the Local Services Taxes withheld from their employees and file a Local Services Tax Quarterly Return thirty (30) days after the end of each quarter of a calendar year. The Local Services Tax Quarterly Return shall list the name, address, social security number, physical address of the place of employment, number of payroll periods for which the Local Services Tax was withheld and the amount of Local Services Tax being remitted for each employee.
Separate checks and distribution lists must be provided for the Local Services Tax and the Earned Income Tax.
Mandated by Pennsylvania Act 32, Upper Dublin Township will stop processing the collection of the earned income tax and local services tax after the 2011 tax year. The Act has consolidated the collection of the taxes to one collector per county. Effective for the first quarter of 2012, Berkheimer Tax Administrator will collect the taxes for all jurisdictions in Montgomery County. All tax returns for 2011 and prior years will continue to be processed by the Township.
If you are self-employed and your business or practice is located within Upper Dublin Township you will be responsible to pay the Local Services Tax at the annual rate of $52. 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.
The Township of Upper Dublin
801 Loch Alsh Avenue
Fort Washington, PA 19034
Phone: (215) 643-1600
Fax: (215) 542-0797