Does Lower Merion Township have an Emergency and Municipal Services Tax (EMST)?
No, Commonwealth of Pennsylvania Act 7 of 2007 amended the Local Tax Enabling Act, Act 511 of 1965, to make major changes to the Emergency and Municipal Service Tax (EMST) effective January 1, 2008. The EMST is being renamed the Local Services Tax (LST) to better reflect how the funds are used by municipalities. Like the EMST, the LST is a payroll tax in the amount of $52 per year paid by ALL individuals (employed or self-employed) who work in the Township and are not eligible for an exemption. However, delinquent EMST is still collected for the years 2005 through 2007. Any individual (self-employed or employee) who earns $3,500 or more per calendar year is required to pay EMST. A payment of $52 is due in the first quarter in which the individual reaches $3,500. It is the responsibility of the employer to deduct and remit this tax. Emergency and Municipal Services Tax was due on or before the last day of April, July, October and January for the four quarters ending the last day of Marc
