FINANCIAL DEPARTMENT   

The 2010 Act 511 taxes have been sent out!  We realize that no one looks forward to receiving a tax bill, but it is important to pay attention to this bill.  All residents who are over 18 should have received a bill.  It is not our intention to bill anyone over the age of 72.  The bills have a face value of $35.00--$10.00 in per capita amounts and a $25.00 occupation tax.  Please do not confuse these taxes with any payroll related taxes. 

If you do not plan to earn over $5,000.00 from 1 January through 31 December 2010, you may apply to be exonerated from the occupation portion only. College students are not automatically exonerated.  If you are retired and do not have any earned income, you may also apply to be exonerated from the occupation portion.

If you did not receive an invoice, please contact the tax collector, Loretta Matz at 939-9033.  If you should happen to receive a duplicate bill, please bring it to our attention so that the proper adjustments can be made.

With the ever increasing costs of college tuition, more and more people are taking advantage of the local courses offered by HACC.  As our area is a sponsoring district, any student seeking a reduced fee must show a paid tax receipt.  In the event they were not billed, they must show the paid receipt from their parent(s).

If the tax is not paid by the 31 December of 2010, your information will be turned into our delinquent tax collector. 

Please call the township with any general questions.

LOCAL SERVICES TAX    

  Lower Swatara Township instituted the Local Services Tax (LST) as of the first of January 2008.  This tax replaces the Emergency Services/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. It had been replaced with the EMS Tax. The LST is quite similar to the Emergency Services tax.

 The LST is levied on all those employees who work within the corporate limits of Lower Swatara Township .  The State had set the income limits at $12,000.00 in earned income.  This limit is in keeping with what the Township had had in place for the EMST.  However, the definition of income has been more highly defined.  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. One of the major changes in the collection of this tax is the timing of the payments.  Your employer will withhold funds from each payroll check.  For example, if you are paid weekly, you will have $1.00 withheld.  Similarly, if you are paid biweekly, then you will have $2.00 withheld.   If you have more than one employer, you are only responsible for paying the tax once per year. 

The Lancaster Tax Collection Bureau has a very informative website (www.lctcb.org).  They offer many forms which one may download for a variety of purposes.

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.