A Per Capita Tax of $10 per annum is levied and
assessed upon each resident or inhabitant of the Borough 18 years of
age and older, which tax shall be in addition to all other taxes
levied and assessed by the Borough under any other laws of the
LOCAL SERVICES TAX (LST) - RATE: $52.00/YEAR
Occupational Privilege Tax (OPT) and/or
Emergency and Municipal Services Tax (EMST)
THE LOCAL SERVICE TAX
IS COLLECTED BY
BERKHEIMER TAX ADMINISTRATOR,
To contact, call
or go to their website-
tax formerly known as the Occupational Privilege Tax and then the
Emergency & Municipal Services Tax has been renamed the
Services Tax (LST) by the Pennsylvania Legislature.
persons employed or self-employed within the Borough of Macungie
must pay a $52.00 Local Services Tax
municipalities levy an LST tax, but a person only pays a maximum of
$52.00 total per year.
EMPLOYERS are required to withhold this tax from all persons
employed within Macungie, unless the employee shows proof
that the tax was paid elsewhere for the same year.
SELF-EMPLOYED PERSONS (who work in Macungie, regardless of where
they live) must pay this $52.00 tax.
Macungie Borough DOES
NOT levy a Business Privilege Tax.