To All West View Businesses:
As of January 1, 2013 the Act 7 Local Service Tax will now be $52.00 and will be collected by The Borough of West View.
The Local Services Tax (LST) is payable by all individuals who hold a job or otherwise work within a LST taxing jurisdiction. The LST is due quarterly on a pro rated basis, as determined by the total number of payroll periods for the year.
Because the tax is greater than $10.00, employers must withhold the tax based upon the number of annual payroll periods. Businesses are prohibited from withholding the tax in a lump sum payment in such cases. The law requires that if an employer pays its employees weekly, the tax must be withheld weekly. For example, a $52.00 tax will be collected at $1.00 per week for employees paid weekly or at $4.33 per month for employees paid monthly.
Employers will not withhold from an employee who files an upfront exemption certificate (filed with both the employer and the municipality) stating that he or she reasonably expects to earn less than $12,000.00 during the subject calendar year. If that person's earned income in fact exceeds $12,000.00 or the municipality's tax collector informs the employer that the employee's income has reached $12,000.00, employers will "restart" withholding the LST in accordance with the Act 7 schedule.
All checks should be made to The Borough of West View and sent to the address above.