Local Services Tax (LST)
The Local Services Tax (LST) is a tax withheld totaling $52.00 per year ($47.00 Huntingdon Borough and $5.00 School District). This tax is withheld in equal installments from each payroll throughout the year. The tax codes HLST (Huntingdon Borough portion) and HLSD (School District portion) will show on your paystubs.
- Employees earning under $12,000 are exempt from the $47 portion of the tax. Employees earning under $2,000 are exempt from the $5 portion of the tax. To claim exemption from this tax employees must complete an Exemption Certificate (available under forms). Please 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.
- If you overpaid the tax due to multiple employers withholding the tax you may request a refund using the Refund Form (available under forms). You may need to complete two forms in order to receive the full refund of tax paid.
- To request a refund of the Huntingdon Borough portion send completed form to: Huntingdon Borough, PO Box 592, Huntingdon, PA 16652.
- To request a refund of the School District portion send completed form to: HAB-LST Berkheimer Tax Administrator, PO BOX 906, Bangor, PA 18013-0906
OTHER TAX DETAILS
- All employees who earn over $12,000 per year must pay the full $52.00 tax. Employees earning over $2,000 must pay the $5.00 school district portion of the 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.