Taxes

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What is the Local Services Tax?

Effective January 1, 2012, and in accordance with Pennsylvania Act 7, the Harborcreek Township Board of Supervisors have amended the Local Services Tax (LST). Harborcreek Township has set the amount of the tax at $52.00 annually. The LST replaces the $10 Occupational Privilege Tax (OPT) in 2005 and the $35 Emergency & Municipal Services Tax (EMST) in 2008.

All employers located within the township must withhold the LST at the annual rate of $52, deducted evenly from paychecks throughout the year, for all employees.

Individuals who are self-employed and whose business or practice is in Harborcreek Township are also required to pay the $52 LST. Their $52 is paid in 4 evenly distributed quarterly payments.

Act 7 provides for an upfront exemption from this tax and must be completed by the employee and submitted to their employer to qualify for the exemption. Anyone who has already paid the tax, but who may be eligible for a refund may file a Claim for Refund with the tax collector. Visit the employer section for more information about who is eligible for upfront exemption and/or refunds.

Tax forms are available for download by following the appropriate link(s) listed above in the "LST Topics specific too..." section.

LST Topics specific too...

Employers / Self-Employed

More Resources

Tax Register (NewPA.com)

LS Tax Collector

LS Tax Collector
5601 Buffalo Road
Harborcreek PA, 16421

P: 814-899-3171
F: 814-899-5890
Hrs: M-F, 8am-4:30pm

How is the LST used in the township?

Municipalities must use funds from an LS tax for police, fire or emergency services; road construction or maintenance; or for the reduction of property taxes. Municipalities must use at least 25% of the tax revenues for emergency services. These limitations do not apply to school districts.