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Tax Information

EARNED INCOME	REAL ESTATE
PER CAPITA	LOCAL SERVICES TAX
	Formerly OCCUPATIONAL PRIVILEGE OR EMERGENCY AND MUNICIPAL SERVICES TAX
FORMS

Aren't sure if you reside within the Borough of Macungie or a neighboring township? Check the Borough address list. If your address is on the list, you are a resident of the Borough of Macungie. If your address is not on the list, check the PA website for your municipality.

EARNED INCOME TAX

The Borough levies an Earned Income/Net Profits tax of 1% of gross compensation and net profits. One half of this one percent collected from residents is turned over to the East Penn School District.

Earned Income Tax is usually withheld by your employer, and will appear as a payroll deduction for local or city tax.

THE EARNED INCOME TAX IS COLLECTED BY BERKHEIMERTAX ADMINISTRATOR,

To contact call, 610-599-3139 or go to their website- www.hab-inc.com for information. On Berkheimer's website, you can e-file your annual earned income tax or print, complete and mail the tax form.

REAL ESTATE TAX

The Borough real estate tax rate for 2013 is set at 2.50 mills on each dollar of assessed valuation of property.

Residents of the Borough may mail payments or pay in person by appointment to:

Laurie J. Oswald

Borough of Macungie Tax Collector

970 E. Main Street

Macungie, PA 18062

Phone: 610-966-4631

Tax Collector's Hours at Borough Hall - the Tax Collector will be in the Borough Hall lobby to receive your 2013 tax payments on the following dates and time. These are the only times payments are accepted at Borough Hall.
Wednesday	Thursday	Friday
May 22 May 29 August 21 August 28	April 25 May 23 May 30 July 25 August 22 August 29	May 24 May 31 August 23 August 30
4:00 p.m. to 6:00 p.m. only

** Any individuals with disabilities can make payments in person at Macungie Borough Hall, 21 Locust Street, Macungie, on the dates and times listed above.

PER CAPITA TAX

A Per Capita Tax of $10 per annum is levied and assessed upon each resident or inhabitant of the Borough 18 years of age and older, which tax shall be in addition to all other taxes levied and assessed by the Borough under any other laws of the Commonwealth.

The Per Capita Tax Bills are mailed around the end of February. This $10.00 tax is due from every individual age eighteen and older who lives in the Borough. The tax has no connection with employment, income, voting rights, or any other factor except residence within the community.

The tax can be paid at a discount ($9.80) if paid early, or at face value ($10.00) by the due date stated on the bill; after the due date, the penalty rate is owed ($11.00). The due dates are stated on the bill. Taxes not paid by December 31 of the tax year will be turned over to a delinquent tax collector.

FAILURE TO RECEIVE A BILL DOES NOT EXONERATE YOU FROM PAYING THIS TAX, and there are no exemptions for age or low income. If you are a resident for any part of the year, you must pay this tax, unless you can prove you paid the tax to another municipality.

This tax is paid at Borough Hall, and can be mailed, brought in for payment, or placed in the drop box on the Church Street side of the building. Please call the Borough Office (610-966-2503) with any questions.

LOCAL SERVICES TAX (LST) - RATE: $10.00/YEAR

Previously called Occupational Privilege Tax (OPT) and/or

Emergency and Municipal Services Tax (EMST)

The tax formerly known as the Occupational Privilege Tax and then the Emergency & Municipal Services Tax has been renamed the Local Services Tax (LST) by the Pennsylvania Legislature. Depending on where you work, the rate can be anywhere from $10.00 to $52.00 per year.

All persons employed or self-employed within the Borough of Macungie must pay a $10.00 Local Services Tax once a year. Many municipalities levy an LST tax, but a person only pays a maximum of $52.00 total per year.

EMPLOYERS are required to withhold this tax from all persons employed within Macungie, unless the employee shows proof that the tax was paid elsewhere for the same year. The $10.00 tax must be withheld during the first tax quarter in which the employee is working.

SELF-EMPLOYED PERSONS (who work in Macungie, regardless of where they live) must pay this $10.00 tax by July 30 of the current year.

Local Services Tax forms for employer reporting and self-employed persons are available online. They can be printed by clicking the appropriate form below or you can call (610) 966-2503 or stop at the office during regular business hours (weekdays from 8 AM to 4:30 PM) to obtain forms.

Employer LST Tax Form LST-1 (pdf)

Personal LST Tax Form LST-3 (pdf)

REFUNDS OF LST TAX (FORM)

You may request a refund of LST tax if any of the following apply:

� More than one employer withheld the LST tax during the year: your main employer, or your first employer of the year, would be required to withhold the tax due; any other employer should not withhold the tax, unless that municipality's tax rate is greater than the amount you already paid.

� If the tax is paid more than once and a total of more than $52.00 is withheld, you can request a refund of the tax above $52.00 from the tax office where the accumulated tax paid exceeded a total of $52.00.

� You earned less than $1,000.00 from all sources during the year, and paid the LST tax to Macungie.

� You were self-employed and your GROSS RECEIPTS (not net profits) were less than $3,200.00 for the tax year.

You must provide proof of each deduction or payment of the LST tax to receive a refund (or proof of gross receipts, if tax was paid as a self-employed person), and proof of annual income if you are claiming a refund because you earned less than $1,000.00 for the full year.

Contact the Borough Office for help at (610) 966-2503 (weekdays from 8 AM to 4:30 PM) or email rnonnemacher@macungie.pa.us.

Macungie Borough DOES NOT levy a Business Privilege Tax.

Borough of Macungie
21 Locust St.
Macungie, PA 18062

Designed and Published by the Borough of Macungie