East Greenville Borough will be the collecting agent for the Local Service Tax. Borough Council approved this action by Resolution 2010-7. Click here to read this resolution.
You may click on the forms below to submit payment, submit an exemption, or request a refund. If you have any questions, please call (215) 679-5194.
Borough of East Greenville
Local Services Tax
On June 7, 2010, the Borough of East Greenville Borough Council passed Ordinance #2010-04 enacting a local services tax which goes into effect on January 1, 2011. This tax is levied on each individual for the privilege of engaging in an occupation within the Borough’s boundaries.
Each employer within the Borough and each employer outside the Borough, but who engages in business, hires or employs individuals in the Borough, is required to:
1. Collect from each of his employees required to pay the tax under Ordinance #2010-04 the said tax of Fifty-Two Dollars ($52.00) per year. Any employee with total earnings from all sources within the Borough of East Greenville of at least $12,000.00 per taxable year is required to pay the tax.
2. Prepare and file a Local Services Tax Return (available at Borough office or at website www.egreenville.org) on all employees required to pay the tax. Failure of the LST Tax Collector to supply the form to the Employer does not relieve the Employer from collecting and remitting the tax.
3. Make payment of the tax to LST Tax Collector with the return.
a. Each employer is hereby authorized to withhold the tax from the wages, salary, commissions, or other form of compensation made to employees. A deduction of an equal portion of the tax should be withheld for each payroll period in which the person is employed. (For example, an employee paid on a weekly basis would be a deduction of $1.00 per pay period.)
b. The employer shall file a quarterly return along with a payment of tax upon the following schedule for each taxable period:
Taxable Period Due Date
January 1 – March 31 April 30
April 1 – June 30 July 31
July 1 – September 30 October 31
October 1 – December 31 January 31
c. Every employer who willfully or negligently fails or omits to make the deductions required by this Ordinance and pay the tax shall be liable for payment of the tax not deducted from the employee.
d. An Employer is relieved from withholding this tax for any employee who is eligible for exemption and who has submitted a “Local Services Tax Exemption Certificate” to the employer, which the employer has forwarded to the LST Tax Collector, until such time as the LST Tax Collector instructs the employer to resume withholding the tax or until such time as the employee’s earnings reach $12,000.00 for the year. When collection is resumed, an additional amount shall be withheld immediately equal to the pay period withholding rate times the number of prior pay periods.
e. Employers shall furnish each new employee with the exemption request form at hiring and shall provide the forms to employees upon request. A copy of the form is enclosed and may be duplicated. Additional copies may be obtained from the Borough of East Greenville website at www.egreenville.org or the Pennsylvania website at www.newpa.com.
f. The failure of employer to make the deduction required under this Ordinance shall not relieve any employee from payment of said tax.
NOTE TO EMPLOYERS:
To simplify the filing process, employers may submit a computer-generated list of employees including name, social security number, and amount of tax deducted for each employee.
When submitting the employee list, it must be accompanied by Form LST-Q with all the company information completed. If the local company is a subsidiary of another company, the local subsidiary company name and address must appear on the Form LST-Q to ensure proper posting of payment.
Enclosed are the proper forms that must be completed in order to comply with the ordinance. Please reproduce these original forms each quarter and submit copies.
All completed forms should be mailed to:
Borough of East Greenville
Attn: LST Tax Collector
206 Main Street
East Greenville, PA 18041
Should you have any questions, please feel free to contact our office.
Return to: East Greenville Borough