The Local Services Tax is a local tax payable by all individuals who hold a job or profession within a taxing jurisdiction imposing the tax. Or it may involve meeting the needs of a person such as a person with disabilities assessed on an individual basis see for example subsections 172 and 242 of the Code.
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If the total LST rate enacted exceeds 1000 the tax will be deducted at a rate of 100 per week.
. Accommodation may take one of two forms. It may involve meeting the needs of someone based on the needs of the group he or she belongs to see for example subsection 112 of the Code. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year.
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