Local Services Tax
The Local Services Tax is imposed upon each individual engaged in any occupation in Middletown Township. It is the responsibility of the employer to deduct, from their employees pay, the tax of $52 per year at a rate of $1 per week employed. The tax is shared with Neshaminy School District with $47 going to Middletown Township, and $5 going to Neshaminy School District.
Prior to 2008, this tax was known as the Emergency Municipal Services (EMS or EMST) Tax.
All employers located within Middletown Township must withhold the Local Services Tax at the annual rate of $52 for all employees with annual gross income from wages in excess of $12,000. The tax is to be withheld through payroll deductions on a prorated basis determined by the number of pay periods established by an employer for a calendar year. Employers are required to remit the tax collected on a quarterly basis to Berkheimer, the tax administrator assigned to collect this tax. Individuals who are self-employed and whose business or practice is in Middletown Township are also required to pay the $52 Local Services Tax.
The total Local Services Tax paid by an individual in a calendar year is limited to $52, regardless of the number of employers an individual works for during the year or the number of taxing districts in which an individual may work.
Anyone who has paid the tax, but whose annual income is less than $12,000 may request a refund by filing an Application for Refund Form with Berkheimer Tax Administrator, P.O. Box 25156, Lehigh Valley, PA 18002. The Berkheimer Tax Office is located at 50 N. Seventh Street, Bangor, PA 18013 and can be reached at (610) 599-3142 for any questions on the Local Services Tax.
Visit the Berkheimer website at www.hab-inc.com for more information or for assistance on how to file. Tax forms are available for download by clicking the links below, or under "Download Tax Forms" on the Berkheimer website.
Local Services Tax Application for Refund
Local Services Tax Exemption Certificate