How does a municipality notify DCED of a change in the EMST rate?
All local governments are required to file a Tax Information Form that provides the specific tax levies that are imposed. Municipal forms for taxes imposed in 2006 are due January 16, 2005. If a municipality changes its tax rate after the Tax Information Form is filed, the Municipal Secretary should file with DCED both a copy of the new or amended ordinance and an amended Tax Information Form by copying the old Tax Information Form, indicating the new effective rate (municipal portion only), and initialing and dating the revision.