Many Pennsylvania municipalities levy a Local Services Tax (LST), formerly called EMS or OPT, imposed for doing business in certain designated cities, including Pittsburgh, Scranton, and Harrisburg. Employers typically withhold LST on their employees' behalf. Individual employees only contribute a max of $52 per year. Regions with LST rates of $10 or less can exempt taxpayers earning less than $12,000 annually.
The Pennsylvania Department of Community and Economic Development maintains an updated list of rates by county, city and school district. You can find the current rate online by going to:
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