Local Services Tax (LST) replaces EMS Tax on January 1, 2008
The Emergency Medical Services Tax (EMS – previously OPT) will change to Local Services Tax (LST). The tax amount will remain at $52.00 per year ($47.00 Huntingdon Borough and $5.00 School District). There are two small changes that you need to be aware of:
- The tax will now be withheld in equal installments from each payroll throughout the year. You will see the codes HLST and HLSD on your paystubs.
- Employees who earn less then $12,000 per year will need to complete an Exemption Certificate (available on the payroll webpage). They will need to complete two copies, provide one to Juniata and one to the Huntingdon Borough, PO Box 592, Huntingdon, PA 16652. You will also need to provide a copy of your paystub or W-2, with the copy for the Borough.
OTHER TAX DETAILS
- All employees who earn over $12,000 per year must pay this tax.
- This tax is based on where you work not where you live.
- If you pay this tax at another employer earlier in the year, you will not need to pay it again. You will need to submit proof to payroll that you have previously paid all or a portion of this tax.
- Employees who are hired mid-year will still need to pay the full $52.00, if they expect to exceed $12,000 of income. If you have not paid the amount of LST tax currently due, a catch up payment will be made during the first payroll after hire.
If you have any questions you may contact Melinda Bowser, Payroll Specialist.