Form Lst-1 - Local Services Tax Employer Return - Palmer Township, 2008

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PALMER TOWNSHIP LOCAL SERVICES TAX
1
Effective
January
1
2008 the
name
of the
Emergency
and
Municipal
Services
Tax
EMST
changed
to
the Local Services Tax LST
2
The
52
00
tax
for
tax
year 2008 forward
becomes
a
weekly
payroll
deduction The
tax
will
now
be withheld from the
employee
each time
they
are
paid
on a
prorated
basis which is
determined
by
the number of
payroll
periods
in
a
calendar year To calculate the
amount to
be
withheld from each
employee
you
should take
52
00
and divide
it
by
the number
of pay
periods
in
the
coming
year
You
are
required
to
withhold the
tax
from
all
employees
unless
they
meet
the
criteria
stated
in
5
6
and
or
7
below
3 You will
now
remit
the
taxes
withheld
on a
quarterly
basis
4
The
employee
will
only
be
required
to
pay the
tax
for the
period
in
which
they
are
employed
within
a
political
subdivision which
imposes
the
tax
5
If
the total LST
rate
enacted exceeds
10 00 the Act
requires
that all
jurisdictions exempt
individuals
with
incomes within their
jurisdictions
of less than
12 000
Employees
will
have
the
right
to
complete
a
Local
Services
Tax
Exemption
Certificate which
you must
keep
on
file
A
copy of this
exemption
certificate
can
be found
on our
website
at
www
palmertwp
com
6
A person
who served in any
war or
armed
conflict
in
which the United States
was
engaged
received
an
honorable
discharge
and
as a
result of such service
was
left blind
a
paraplegic
a
double
or
quadruple
amputee
or
has
a
service connected
permanent
disability
declared
by
the
United States Veterans Administration
is
exempt
from the
LST
Likewise
any person
who
serves as a
member of
a reserve
component
of
the armed forces and is called
to active
duty
during
the
tax
year is
exempt
from the
tax
7
Employers
shall refrain from
withholding
the
tax
from any
employee
who
provides proof
that the
tax
has
already
been withheld
by
another
employer

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