Local Services Tax

Formerly Emergency & Municipal Services Tax

Effective January 1, 2008, the Local Services Tax (LST) replaces the Emergency and Municipal Services Tax (EMST). Like the EMST, the new tax is assessed on each employed individual by the political subdivision of the individual's place of employment.

Annual Tax Levied

The Local Services Tax remains a flat $52 tax levied annually on all persons engaging in an occupation within the geographic boundaries of the Borough, including self-employed persons. This amount applies regardless of the amount of earnings over $12,000.

The tax applies to all persons working in the Borough of Baldwin regardless of residence. A persons earning less than $12,000 per year is exempt from the tax.

Collections & Returns

All Local Services Tax collections and returns for residents of the Borough are processed through Berkheimer Tax Administrator and no earned income tax records are maintained by the Borough. Therefore, any inquiries regarding earned income tax returns or possible refunds should be directly made to Berkheimer Tax Administrator.