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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.
The Local Services Tax shall be no more than $52 on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed. The law requires municipalities who levy the Local Services Tax at a rate exceeding $10 to exempt any person from the Local Services Tax whose total earned income and net profits from all sources within the political subdivision is less than $12,000 for the calendar year in which the Local Services Tax is levied.
Anyone who has paid the tax, but whose annual income is less than $12,000 may file an application with the Local Services Tax Collector requesting a refund.
An annual upfront exemption certificate must be completed by the employee and submitted to their employer and to the Upper Dublin Township LST Office. The Pennsylvania Department of Community and Economic Development developed a standardized exemption certificate to be used by all taxing entities. A copy of this exemption certificate may be obtained from the Upper Dublin Township LST Office. It is also available on the NewPA.com web site. Follow the menu steps: Local Government Services>Local Tax Info>Local Services Tax.
Upon receipt of the exemption certificate the employer shall not withhold the tax from the person during the calendar year or remainder of the calendar year for which the exemption certificate applies. With respect to a person who claimed an exemption from the Local Services Tax, upon notification to an employer by the person that the person has received earned income and net profits from all sources equal to or in excess of $12,000 in that calendar year or upon an employer’s payment to the person of earned income in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the Local Services Tax from the person as follows:
Each political subdivision levying the Local Services Tax shall also exempt the following persons from the Local Services Tax:
Employers shall be responsible for retaining a copy of all exemption certificates filed by employees within a given calendar year for a minimum of three (3) years. Employers who have failed to withhold the Local Services Tax from an employee or employees, and do not have copies of the employee exemption certificate or certificates, will be held responsible for the payment of the Local Services Tax as if the tax had been originally levied against the employer.
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.
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. 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.
Questions can 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. 3325
Mail: Upper Dublin Township
801 Loch Alsh Avenue
Fort Washington, PA 19034-1697
Attention: Local Services Tax Office
1999-2008, Upper Dublin Township, Pennsylvania. All rights reserved.
The Township of Upper Dublin
801 Loch Alsh Avenue, Fort Washington, PA 19034
Telephone: (215) 643-1600 Fax: (215) 542-0797
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The Township of Upper Dublin
801 Loch Alsh Avenue
Fort Washington, PA 19034
Phone: (215) 643-1600
Fax: (215) 542-0797
Seated left to right:
Iras S. Tackel(VP)-Ward 4
Jules J. Mermelstein(Pres.)-Ward 5
Robert J. Pesavento-Ward 1
Standing left to right:
Sharon L. Damsker-Ward 2
Chester H. Derr, III-Ward 3
Ronald P. Feldman-Ward 6
Stanley J. Ropski-Ward 7