Pay / File Frequently Asked Questions Find answers to our most frequently asked questions. To find the answer you need, define your search using the Search Settings. Search Settings Customers Businesses (86) Individuals (135) Taxes / Fees Any Amusement (5) Business Privilege/Mercantile (16) Device (6) Earned Income Tax (EIT) (126) Local Services Tax (LST) (40) Occupation (28) Other (1) Per Capita (26) Real Estate (17) Rental (6) Categories Any Amend a Return (4) Combined Monthly Filer (7) Delinquent (16) Due Dates (6) Moved (8) Occupational Title Appeal (7) Out-of-State (15) Penalty (5) Philadelphia (10) Phoenixville (12) Political Subdivision (PSD) Code (8) Supporting Documents (6) Volunteer First Responder Credit (5) W2 (7) Workplace Location (21) Search RESET Am I required to file a local tax return even if my employer withholds the tax from my paycheck? Am I required to include local earned income tax withholding on my W2s? Am I required to withhold the local services tax (LST) from payroll? Am I responsible for paying the local services tax (LST) if my employer does not withhold it? Are any business activities excluded from the business privilege and mercantile tax? Are employers required to file payroll taxes quarterly with the tax officer? Are new hires during the year subject to the full local services tax (LST) if the annual rate is $10 or less? Are new hires during the year subject to the full local services tax (LST) if the annual rate is higher than $10? Are payment plans available? Are penalties imposed on employers who do not withhold, file and pay local tax from payroll? Are Pennsylvania residents who work out of state in a county or municipality that imposes a local income tax subject to that county or municipality’s local income tax? Are postmark dates accepted when applying discount rates to my real estate bill? Are separate political subdivisions (PSD) codes for the employee residence and workplace location necessary? Are taxes due to the tax officer each payroll period? Are there any allowable exclusions or deductions when calculating “gross receipts”? 123…14Next » Pay or File About Individuals Businesses School Districts & Municipalities News FAQs Forms Contact Careers Privacy Policy Browser Support