Local Services Tax

Local Services Tax (Ordinance 192-11-07)

The Local Services Tax (LST) took effect on January 1, 2008. This tax replaces the Emergency Municipal Services Tax of $52.00 per year which was levied on any persons working in Lower Nazareth Township whether employed by a company or self-employed.

Local Services Tax is collected at the Township Office.  Residents that are self-employed and work out of their homes are required to pay the $52.00 annual tax as long as they make $12,000.00 or more.  Self-employed residents that earn less than $12,000.00 or have a full-time job outside of Lower Nazareth Township that is withholding the Local Services Tax is required to submit an Exemption Form on an annual basis.

Local Services Tax is collected at the Township Office. If you have any questions, please call 610-759-7434, ext. 1001.

Forms

The following forms may be found on the Forms and Applications page

• New Local Services Tax Employers Form
• Local Services Tax – Notice to Employers
• Local Services Tax Employer Quarterly Submission Form
• 2025 Local Services Tax Self-Employed Payment Slips
• Local Services Tax Exemption Form
• Local Services Tax Refund Form