The Local Services Tax (LST) is levied on every individual engaging in an occupation, whether as an employee or self-employed, within his/her respective jurisdictional limits. The LST is a based on where an individual works, not where an individual resides. The amount of LST that is due from each employee or self-employed individual depends on the amount of LST each school district and/or municipality levies and the exemption levels each school district and/or municipality has established.
It should be noted that for the school districts and municipalities the Centre Tax Agency (CTA) provides collection services for, there are different tax amounts and exemption levels at which the LST is levied. Click here for a listing of the school districts and municipalities and their respective tax rates for which the CTA provides collection services.