What is the maximum EMST?
The total EMST paid by any individual in a calendar year is limited to $52, regardless of the number of political subdivisions in which an individual works during the year. The rate of a school district’s EMST is frozen at the rate of the occupational privilege tax collected by the school district on December 1, 2004. School districts that did not impose an occupational privilege tax as of December 1, 2004 may impose an EMST of up to $5 beginning after December 2005. A municipality can increase its EMST rate to $52 less whatever amount is collected by the school district.
