Local Services Tax

The local services tax is a local tax due from all individuals who are employed within the Borough of Northampton. It is authorized by Act 7 of 2007, which amends the Local Tax Enabling Act, Act 511 of 1965.

All Self-Employed Individuals who perform services of any kind or engage in any occupation or profession with the Borough are required to pay the Local Services Tax. All Federal Employees and Individuals whose Employers are NOT withholding the LST are also required to pay the Local Services Tax.

Taxpayers whose expected total earned income and net profits from all sources within the Borough is less than $12,000 for the year must file an exemption certificate along with a copy of the prior year tax return.

All employee filings must include list of employees and wages.