What is the authority for the Emergency and Municipal Services Tax (EMST)?
Act 222 of 2004 amended the Local Tax Enabling Act, Act 511 of 1965, to permit municipalities and school districts to impose on persons employed within the jurisdiction a combined Emergency and Municipal Services Tax (EMST) of up to $52 a year beginning on and after January 1, 2005. The EMST replaces the occupational privilege tax.