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
PA website for your municipality.
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
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
** Any individuals
with disabilities can make payments in person at Macungie Borough
Hall, 21 Locust Street, Macungie, on the dates and times listed
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
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
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
Occupational Privilege Tax (OPT) and/or
Emergency and Municipal Services Tax (EMST)
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
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
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.
LST Tax Form LST-1 (pdf)
LST Tax Form LST-3 (pdf)
You may request a refund of LST tax if any of the following apply: