{"id":82,"date":"2018-11-08T11:40:26","date_gmt":"2018-11-08T16:40:26","guid":{"rendered":"http:\/\/169.45.250.83\/?page_id=82"},"modified":"2026-01-23T15:17:39","modified_gmt":"2026-01-23T20:17:39","slug":"local-services-tax","status":"publish","type":"page","link":"https:\/\/www.lctcb.org\/?page_id=82","title":{"rendered":"Local Services Tax"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<p><strong>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.<\/strong><\/p>\n\n\n\n<p><strong>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 <a href=\"http:\/\/ind.lctcb.org\" data-type=\"link\" data-id=\"ind.lctcb.org\">Ind.lctcb.org<\/a>. <\/strong><\/p>\n\n\n\n<p><strong>Employer LST must be reported quarterly through our employer <a href=\"http:\/\/ereporting.lctcb.org\" data-type=\"link\" data-id=\"ereporting.lctcb.org\">eReporting<\/a> system and can be reported as a combined filing with your quarterly employer EIT submissions.<\/strong><br><strong>A year end reconciliation for LST Tax is not required.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-9bbe2978-dbef-4b79-90b1-184b6c26fcc3\" href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/lst\/lst_faqs.pdf\">Employer LST FAQs<\/a><a href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/lst\/lst_faqs.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9bbe2978-dbef-4b79-90b1-184b6c26fcc3\">Download<\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Current Tax Rates and Due Dates\ufeff<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ee4a1e46-4402-41c3-97d5-1c68ac6a0c5e\" href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/Lancaster-TCD-Tax-Rates_2025.pdf\">Lancaster TCD Tax Rates by Municipality<\/a><a href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/Lancaster-TCD-Tax-Rates_2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ee4a1e46-4402-41c3-97d5-1c68ac6a0c5e\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-5a2e69ac-4b02-45c1-ad59-77edac4f26cd\" href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/Employer-Due-Dates-for-2026.pdf\">Employer Due Dates for 2026<\/a><a href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/Employer-Due-Dates-for-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5a2e69ac-4b02-45c1-ad59-77edac4f26cd\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-12bf9969-5edc-4c50-a6d7-4e606d7fd57a\" href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/Employer-Due-Dates-for-2025.pdf\">Employer Due Dates for 2025<\/a><a href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/Employer-Due-Dates-for-2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-12bf9969-5edc-4c50-a6d7-4e606d7fd57a\">Download<\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Employer Forms<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-58fa2656-8022-491d-9693-e75c0457209f\" href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/LST-Exemption-Form.pdf\">LST Exemption Certificate<\/a><a href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/LST-Exemption-Form.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-58fa2656-8022-491d-9693-e75c0457209f\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-49f628f4-9d3c-4b8b-ab0e-4588f1f9e947\" href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/lst\/lst_refund-request.pdf\">LST Employee Refund Request<\/a><a href=\"https:\/\/www.lctcb.org\/wp-content\/uploads\/lst\/lst_refund-request.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-49f628f4-9d3c-4b8b-ab0e-4588f1f9e947\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <a class=\"kt-excerpt-readmore more-link\" href=\"https:\/\/www.lctcb.org\/?page_id=82\" aria-label=\"Local Services Tax\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"kt_blocks_editor_width":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","footnotes":""},"class_list":["post-82","page","type-page","status-publish","hentry"],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"admin","author_link":"https:\/\/www.lctcb.org\/?author=1"},"comment_info":"","_links":{"self":[{"href":"https:\/\/www.lctcb.org\/index.php?rest_route=\/wp\/v2\/pages\/82","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lctcb.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lctcb.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lctcb.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lctcb.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=82"}],"version-history":[{"count":26,"href":"https:\/\/www.lctcb.org\/index.php?rest_route=\/wp\/v2\/pages\/82\/revisions"}],"predecessor-version":[{"id":1067,"href":"https:\/\/www.lctcb.org\/index.php?rest_route=\/wp\/v2\/pages\/82\/revisions\/1067"}],"wp:attachment":[{"href":"https:\/\/www.lctcb.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=82"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}