Local Services Tax (LST) is a separate tax from Earned Income Tax (EIT). LST is paid to the Municipality where you work, typically at $1.00 per week or $52.00 per year. EIT is an income tax typically split between the Municipality and School District where you live.
Individual LST is due annually for self-employed Taxpayers earning more than $12,000 per year for those working in Municipalities with an LST in effect, please consult the Lancaster TCD Tax Rates for amounts levied (Typically $52.00 per year) and can be paid online at Ind.lctcb.org.
Employer LST must be reported quarterly through our employer eReporting system and can be reported as a combined filing with your quarterly employer EIT submissions.
A year end reconciliation for LST Tax is not required.