FINANCIAL DEPARTMENT

Emergency and Municipal Services Tax--EMST

 Lower Swatara Township instituted the Emergency and Municipal Services Tax (EMST) as of the first of January 2006.  This tax replaces the Occupation Privilege Tax (OPT).  The OPT had been in existence since at least the mid-sixties and had remained unchanged during all of those years.  The new $52.00 EMST fully replaces the former $10.00 OPT.

 The EMST is levied on all those employees who work within the corporate limits of Lower Swatara Township.  The Township has raised the income limit from the $1,000.00 which was the base rate for the collection of the OPT to $12,000.00 per calendar year.  The employer is responsible for remitting this tax to the taxing body.  In the event that the tax has been withheld and the employee has not earned $12,000.00, then that person may apply for a refund of the EMST.  Our collection agency, the Lancaster County Tax Collection Bureau (LCTCB), will refund the tax upon proof of income—such as your State Tax return.  If you are self employed, it is your responsibility to self-report your income on a quarterly basis to the LCTCB.  If you have more than one employer, you are only responsible for paying the tax once per year. 

 The purpose of this tax is to assist in the maintenance of roadways, to assist in the funding of police and fire services and to assist in alleviating the immediate need to increase real estate taxes.

 If you have any questions, please do not hesitate to call the Township or email us.