If an employee concurrently works in more than one political subdivision and is subject to more than one EMST, which political subdivision has priority for EMST?
Section 2 of Act 511 provides that the place of employment is determined as of the day the taxpayer first becomes subject to the tax during the calendar year. A tax receipt showing payment of the EMST at an earlier date in the same calendar year constitutes prima facie certification of payment to all other political subdivisions where an individual subsequently becomes liable for the tax. Should an employee work in two or more political subdivisions at the same time, Section 2 also establishes the following priorities for claims to collect such tax: (1) the political subdivision where the employee maintains his or her principal office or is principally employed; (2) the political subdivision in which the person resides and works if the political subdivision of residence imposes the tax; and (3) the political subdivision in which a person is employed imposing the tax which is nearest to the person’s home.
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