All persons subject to the Tax shall be assessed a pro rata share of the Tax for each payroll period in which a person is employed. The pro rata share of the Tax assessed for a payroll period shall be determined by dividing the combined rate of the Tax for the calendar year by the number of payroll periods established by the employer for the calendar year. Each employer shall use his employment records from January 1 to March 31, from April 1 to June 30, from July 1 to September 30 and from October 1 to December 31 for determining the number of persons from whom the Tax shall be deducted and the Tax shall be paid over to the Borough of Selinsgrove on or before April 30, July 30, October 30 and January 30, respectively.

The income limitation for exemption from the Tax is $12,000.00 per year of earned income from all sources (employers and self-employment) in the Borough of Selinsgrove. 

Forms :
FORM_LST_1A.pdf
FORM_LST_1B.pdf
 As noted, copies of this form or alternate forms containing the required information may be submitted.

A copy of the “Local Services Tax – Exemption Certificate” and the “Local Services Tax Refund Application” are also available for your use.  More information can be found online at the Pennsylvania Department of Community and Economic Development’s Local Services Tax web site at
http://www.newpa.com/default.aspx?id=257

A copy of the Local Services Tax Ordinance and/or copies of applicable forms may be obtained by contacting the Borough Office . If you have any questions or require additional information, please do not hesitate to contact the Borough Office at 570-374-2311.