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Tax Manual Local Tax Chapter 13: Pennsylvania • 1
Chapter 13: Pennsylvania
CHAPTER 13: PENNSYLVANIA ...................................................................................................................................................................................................... 1
LISTING BY LOCALITY ....................................................................................................................................................................................................................... 3 ‘A’ Localities ........................................................................................................................................................................................................................... 3 ‘B’ Localities ........................................................................................................................................................................................................................... 9 ‘C’ Localities ......................................................................................................................................................................................................................... 22 ‘D’ Localities ........................................................................................................................................................................................................................ 37 ‘E’ Localities ......................................................................................................................................................................................................................... 43 ‘F’ Localities ......................................................................................................................................................................................................................... 52 ‘G’ Localities ........................................................................................................................................................................................................................ 59 ‘H’ Localities ........................................................................................................................................................................................................................ 65 ‘I’ Localities .......................................................................................................................................................................................................................... 74 ‘J’ Localities .......................................................................................................................................................................................................................... 75 ‘K’ Localities ......................................................................................................................................................................................................................... 79 ‘L’ Localities ......................................................................................................................................................................................................................... 82 ‘M’ Localities........................................................................................................................................................................................................................ 93 ‘N’ Localities .......................................................................................................................................................................................................................107 ‘O’ Localities .......................................................................................................................................................................................................................116 ‘P’ Localities ........................................................................................................................................................................................................................119 ‘Q’ Localities .......................................................................................................................................................................................................................130 ‘R’ Localities ........................................................................................................................................................................................................................130 ‘S’ Localities ........................................................................................................................................................................................................................137 ‘T’ Localities ........................................................................................................................................................................................................................155 ‘U’ Localities .......................................................................................................................................................................................................................160 ‘V’ Localities ........................................................................................................................................................................................................................165 ‘W’ Localities ......................................................................................................................................................................................................................166
2 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘Y-Z’ Localities .................................................................................................................................................................................................................... 182 Calculation Method............................................................................................................................................................................................................ 183
LOCAL SERVICES TAX (LST) ........................................................................................................................................................................................................... 188 Assessment and Collection ................................................................................................................................................................................................. 188 Low Income Exemption ...................................................................................................................................................................................................... 189 DSnn Values ....................................................................................................................................................................................................................... 189 NCYR Processing ................................................................................................................................................................................................................ 189
PENNSYLVANIA – QUARTERLY REPORTING ........................................................................................................................................................................................ 190 Lancaster EFW2 Reporting Requirements........................................................................................................................................................................... 190 Lancaster Code RA – Submitter Record............................................................................................................................................................................... 191 Lancaster Code RE – Employer Record ................................................................................................................................................................................ 191 Lancaster Code RS – Employee Record ............................................................................................................................................................................... 192 Lancaster Code RT – Total Record ...................................................................................................................................................................................... 194 Lancaster Code RF – Final Record ....................................................................................................................................................................................... 194 Berkheimer EFW2 Reporting Requirements ........................................................................................................................................................................ 194 Berkheimer Code RA – Submitter Record ............................................................................................................................................................................ 195 Berkheimer Code RE – Employer Record ............................................................................................................................................................................. 196 Berkheimer Code RS – Employee Record ............................................................................................................................................................................ 198 Berkheimer Code RT – Total Record ................................................................................................................................................................................... 199 Berkheimer Code RF – Final Record .................................................................................................................................................................................... 200
PENNSYLVANIA – YEAR-END REPORTING ......................................................................................................................................................................................... 200 Box 20 Locality Name ......................................................................................................................................................................................................... 200 State Identification Number (SIT) Table .............................................................................................................................................................................. 201 Philadelphia - Year-End Reporting ...................................................................................................................................................................................... 202
Tax Manual Local Tax Chapter 13: Pennsylvania • 3
Listing by Locality
‘A’ Localities
Locality Tax Collection District
County School District Type Tax Code Tax Rate Annual LST [$]
Effective Date
PSD Code
Abbott Twp Potter Potter Galeton Resident 024027 0.01 n/a 01/01/12 530301
Abbott Twp Potter Potter Galeton Non-Res. 024026 0 0 01/01/02 530301
Abbottstown Adams Adams Conewago Valley Resident 020155 0.015 n/a 01/01/12 010201
Abbottstown Adams Adams Conewago Valley Non-Res. 020154 0.01 52.00 07/01/12 010201
Abington Twp Montgomery Montgomery Abington Resident 025245 0.01 n/a 01/01/12 460101
Abington Twp Montgomery Montgomery Abington Non-Res. 025244 0.01 52.00 01/01/08 460101
Adams Twp Butler Butler Mars Resident 021091 0.01 n/a 01/01/12 100401
Adams Twp Butler Butler Mars Non-Res. 021090 0.01 10.00 07/01/12 100401
Adams Twp Cambria Cambria Forest Hills Resident 021205 0.01 n/a 01/01/12 110601
Adams Twp Cambria Cambria Forest Hills Non-Res. 021204 0.01 52.00 07/01/12 110601
Adams Twp Snyder Snyder Midd-West Resident 024223 0.023 n/a 01/01/12 550101
Adams Twp Snyder Snyder Midd-West Non-Res. 024222 0.005 0 01/01/02 550101
Adamsburg Westmoreland Westmoreland Hempfield Resident 024961 0.01 n/a 01/01/12 650701
Adamsburg Westmoreland Westmoreland Hempfield Non-Res. 024960 0.005 52.00 01/01/17 650701
Adamstown Lancaster Lancaster Cocalico Resident 023025 0.01 n/a 01/01/12 360101
Adamstown Lancaster Lancaster Cocalico Non-Res. 023024 0.01 52.00 07/01/17 360101
Addison Boro Somerset Somerset Turkeyfoot Valley Resident 024327 0.01 n/a 01/01/12 561001
Addison Boro Somerset Somerset Turkeyfoot Valley Non-Res. 024326 0 0 01/01/02 561001
Addison Twp Somerset Somerset Turkeyfoot Valley Resident 024265 0.01 n/a 01/01/12 561002
Addison Twp Somerset Somerset Turkeyfoot Valley Non-Res. 024264 0 0 01/01/02 561002
Akron Lancaster Lancaster Lancaster Resident 023021 0.01 n/a 01/01/12 360701
Akron Lancaster Lancaster Lancaster Non-Res. 023020 0 0 01/01/02 360701
Alba Bradford Bradford Troy Resident 020983 0.01 n/a 01/01/12 080601
Alba Bradford Bradford Troy Non-Res. 020982 0 0 01/01/02 080601
Albany Twp Berks Berks Kutztown Resident 020691 0.01 n/a 01/01/12 061001
Albany Twp Berks Berks Kutztown Non-Res. 020690 0.01 52.00 01/01/13 061001
4 • Chapter 13: Pennsylvania Tax Manual Local Tax
Albany Twp Bradford Bradford Wyalusing Resident 020891 0.0144 n/a 01/01/12 080701
Albany Twp Bradford Bradford Wyalusing Non-Res. 020890 0 0 01/01/02 080701
Albion Erie Erie Northwestern Resident 022319 0.01 n/a 01/01/12 251101
Albion Erie Erie Northwestern Non-Res. 022318 0.01 52.00 07/01/14 251101
Alburtis Lehigh Lehigh East Penn Resident 023195 0.01 n/a 01/01/12 390301
Alburtis Lehigh Lehigh East Penn Non-Res. 023194 0.01 52.00 01/01/14 390301
Aldan Delaware Delaware William Penn Resident 022139 0 n/a 01/01/12 231501
Aldan Delaware Delaware William Penn Non-Res. 022138 0 52.00 01/01/06 231501
Aleppo Twp Allegheny North Allegheny Quaker Valley Resident 020169 0.01 n/a 01/01/12 711101
Aleppo Twp Allegheny North Allegheny Quaker Valley Non-Res. 020168 0 39.00 07/01/08 711101
Aleppo Twp Greene Greene West Greene Resident 022565 0.01 n/a 01/01/12 300501
Aleppo Twp Greene Greene West Greene Non-Res. 022564 0.01 0 01/01/85 300501
Alexandria Huntingdon Huntingdon Juniata Valley Resident 022615 0.0175 n/a 07/01/14 310201
Alexandria Huntingdon Huntingdon Juniata Valley Non-Res. 022614 0 0 01/01/02 310201
Aliquippa City Beaver Beaver Aliquippa Resident 020517 0.015 n/a 01/01/12 040101
Aliquippa City Beaver Beaver Aliquippa Non-Res. 020516 0.015 52.00 07/01/13 040101
Allegany Twp Potter Potter Northern Potter Resident 024029 0.01 n/a 01/01/12 530401
Allegany Twp Potter Potter Northern Potter Non-Res. 024028 0.01 0 01/01/95 530401
Allegany Twp Potter Potter Coudersport Resident 025554 0.01 n/a 01/01/12 530201
Allegany Twp Potter Potter Coudersport Non-Res. 025553 0.01 10.00 07/01/06 530201
Allegheny Twp Blair Blair Hollidaysburg Resident 020845 0.01 n/a 01/01/12 070401
Allegheny Twp Blair Blair Hollidaysburg Non-Res. 020844 0 52.00 01/01/06 070401
Allegheny Twp Clarion Butler Alleg-Clarion Valley Resident 021093 0.01 n/a 01/01/12 160103
Allegheny Twp Clarion Butler Alleg-Clarion Valley Non-Res. 021092 0 52.00 01/01/05 160103
Allegheny Twp Cambria Cambria Penn Cambria Resident 021207 0.01 n/a 01/01/12 110901
Allegheny Twp Cambria Cambria Penn Cambria Non-Res. 021206 0.005 10.00 01/01/02 110901
Allegheny Twp Somerset Somerset Berlin Brothers Valley Resident 024267 0.1 n/a 01/01/12 560101
Allegheny Twp Somerset Somerset Berlin Brothers Valley Non-Res. 024266 .05 0 01/01/11 560101
Allegheny Twp Crawford Venango Titusville Resident 024579 0.01 n/a 01/01/12 200506
Allegheny Twp Crawford Venango Titusville Non-Res. 024578 0 10.00 01/01/02 200506
Allegheny Twp Westmoreland Westmoreland Kiski Resident 024879 0.01 n/a 01/01/12 650902
Tax Manual Local Tax Chapter 13: Pennsylvania • 5
Allegheny Twp Westmoreland Westmoreland Kiski Non-Res. 024878 0 52.00 07/01/10 650902
Allen Twp Northampton Northampton Northampton Resident 023791 0.012 n/a 01/01/12 480501
Allen Twp Northampton Northampton Northampton Non-Res. 023790 0.01 52.00 01/01/05 480501
Allenport Washington Washington California Resident 024777 0.01 n/a 01/01/12 630501
Allenport Washington Washington California Non-Res. 024776 0.01 52.00 01/01/05 630501
Allentown City Lehigh Lehigh Allentown City Resident 023151 0.01975 n/a 01/01/17 390101
Allentown City Lehigh Lehigh Allentown City Non-Res. 023150 0.0128 52.00 01/01/15 390101
Allentown Lehigh Lehigh Parkland Resident 025635 0.0135 n/a 01/01/12 390699
Allentown Lehigh Lehigh Parkland Non-Res 025634 0.0135 52.00 01/01/12 390699
Allentown Lehigh Lehigh Salisbury Resident 025637 0.0135 n/a 01/01/12 390799
Allentown Lehigh Lehigh Salisbury Non-Res 025636 0.0135 52.00 01/01/12 390799
Allison Twp Clinton Clinton Keystone Central Resident 021767 0.015 n/a 01/01/12 180103
Allison Twp Clinton Clinton Keystone Central Non-Res. 021766 0.005 10.00 01/01/17 180103
Alsace Twp Berks Berks Oley Valley Resident 020693 0.01 n/a 01/01/12 061201
Alsace Twp Berks Berks Oley Valley Non-Res. 020692 0.01 0 01/01/02 061201
Altoona Blair Blair Altoona Resident 020843 0.016 n/a 01/01/16 070101
Altoona Blair Blair Altoona Non-Res. 020842 0.014 52.00 01/01/18 070101
Ambler Montgomery Montgomery Wissahickon Resident 023663 0.01 n/a 01/01/12 462201
Ambler Montgomery Montgomery Wissahickon Non-Res. 023662 0.01 52.00 01/01/06 462201
Ambridge Beaver Beaver Ambridge Resident 020519 0.01 n/a 01/01/12 040201
Ambridge Beaver Beaver Ambridge Non-Res. 020518 0.01 52.00 07/01/06 040201
Amity Twp Berks Berks Daniel Boone Resident 020695 0.01 n/a 01/01/12 060501
Amity Twp Berks Berks Daniel Boone Non-Res. 020694 0.01 52.00 01/01/07 060501
Amity Twp Erie Erie Wattsburg Resident 022263 0.01 n/a 01/01/12 251301
Amity Twp Erie Erie Wattsburg Non-Res. 022262 0.01 10.00 01/01/02 251301
Amwell Twp Washington Washington Trinity Resident 024695 0.01 n/a 01/01/12 631301
Amwell Twp Washington Washington Trinity Non-Res. 024694 0.01 52.00 01/01/05 631301
Annin Twp Mckean Mckean Port Allegany Resident 023453 0.01 n/a 01/01/12 420401
Annin Twp Mckean Mckean Port Allegany Non-Res. 023452 0 0 01/01/02 420401
Annville Twp Lebanon Lebanon Annville-Cleona Resident 023099 0.014 n/a 01/01/12 380101
Annville Twp Lebanon Lebanon Annville-Cleona Non-Res. 023098 0 52.00 01/01/14 380101
6 • Chapter 13: Pennsylvania Tax Manual Local Tax
Anthony Twp Lycoming Lycoming Jersey Shore Resident 023349 0.016 n/a 01/01/12 410204
Anthony Twp Lycoming Lycoming Jersey Shore Non-Res. 023348 0.005 0 07/01/09 410204
Anthony Twp Northumberland Montour Warrior Run Resident 023769 0.018 n/a 01/01/12 490601
Anthony Twp Northumberland Montour Warrior Run Non-Res. 023768 0.01 0 01/01/02 490601
Antis Twp Blair Blair Bellwood-Antis Resident 020847 0.01 n/a 01/01/12 070201
Antis Twp Blair Blair Bellwood-Antis Non-Res. 020846 0 52.00 01/01/14 070201
Antrim Twp Franklin Franklin Greencastle-Antrim Resident 022445 0.01 n/a 01/01/12 280301
Antrim Twp Franklin Franklin Greencastle-Antrim Non-Res. 022444 0 52.00 01/01/17 280301
Apolacon Twp Susquehanna Susquehanna Montrose Resident 024391 0 n/a 01/01/12 580401
Apolacon Twp Susquehanna Susquehanna Montrose Non-Res. 024390 0 0 01/00/00 580401
Apollo Armstrong Armstrong Apollo-Ridge Resident 020427 0.01 n/a 01/01/12 030101
Apollo Armstrong Armstrong Apollo-Ridge Non-Res. 020426 0 10.00 01/01/02 030101
Applewold Armstrong Armstrong Armstrong Resident 020491 0.01 n/a 01/01/12 030201
Applewold Armstrong Armstrong Armstrong Non-Res. 020490 0.01 0 01/01/02 030201
Ararat Twp Susquehanna Susquehanna Susquehanna Community Resident 024393 0 n/a 01/01/12 580601
Ararat Twp Susquehanna Susquehanna Susquehanna Community Non-Res. 024392 0 0 01/00/00 580601
Archbald Lackawanna Lackawanna Valley View Resident 022847 0.01 n/a 01/01/12 351001
Archbald Lackawanna Lackawanna Valley View Non-Res. 022846 0.01 52.00 01/01/05 351001
Arendtsville Adams Adams Upper Adams Resident 020157 0.016 n/a 01/01/12 010601
Arendtsville Adams Adams Upper Adams Non-Res. 020156 0.01 10.00 07/01/02 010601
Armagh Indiana Indiana United Resident 022717 0.0135 n/a 07/01/17 320701
Armagh Indiana Indiana United Non-Res. 022716 0 10.00 01/01/02 320701
Armagh Twp Mifflin Mifflin Mifflin County Resident 023593 0.0135 n/a 01/01/12 440101
Armagh Twp Mifflin Mifflin Mifflin County Non-Res. 023592 0.01 52.00 07/01/11 440101
Armenia Twp Bradford Bradford Troy Resident 020893 0.01 n/a 01/01/12 080602
Armenia Twp Bradford Bradford Troy Non-Res. 020892 0 0 12/15/06 080602
Armstrong Twp Indiana Indiana Indiana Resident 022665 0.0126 n/a 01/01/12 320301
Armstrong Twp Indiana Indiana Indiana Non-Res. 022664 0.01 10.00 01/01/02 320301
Armstrong Twp Lycoming Lycoming South Williamsport Resident 023351 0.016 n/a 01/01/12 410701
Armstrong Twp Lycoming Lycoming South Williamsport Non-Res. 023350 0 0 01/01/05 410701
Arnold Westmoreland Westmoreland New Kensington-Arnold Resident 024881 0.010 n/a 07/01/15 651301
Tax Manual Local Tax Chapter 13: Pennsylvania • 7
Arnold Westmoreland Westmoreland New Kensington-Arnold Non-Res. 024880 0.010 52.00 07/01/15 651301
Arona Westmoreland Westmoreland Yough Resident 024963 0.01 n/a 01/01/12 651701
Arona Westmoreland Westmoreland Yough Non-Res. 024962 0 10.00 01/01/02 651701
Ashland Schuylkill Schuylkill North Schuylkill Resident 024089 0.01 n/a 01/01/12 540402
Ashland Schuylkill Schuylkill North Schuylkill Non-Res. 024088 0 52.00 01/01/13 540402
Ashland Twp Clarion Clarion Keystone Resident 021603 0.01 n/a 01/01/12 160401
Ashland Twp Clarion Clarion Keystone Non-Res. 021602 0 10.00 01/01/02 160401
Ashley Luzerne Luzerne Hanover Resident 023201 0.01 n/a 01/01/12 400401
Ashley Luzerne Luzerne Hanover Non-Res. 023200 0.01 52.00 07/01/06 400401
Ashville Cambria Cambria Penn Cambria Resident 021291 0.01 n/a 01/01/12 110902
Ashville Cambria Cambria Penn Cambria Non-Res. 021290 0.005 10.00 01/01/02 110902
Aspinwall Allegheny North Allegheny Fox Chapel Resident 020171 0.01 n/a 01/01/12 710401
Aspinwall Allegheny North Allegheny Fox Chapel Non-Res. 020170 0.01 52.00 07/01/14 710401
Aston Twp Delaware Delaware Penn-Delco Resident 022141 0.01 n/a 01/01/12 230701
Aston Twp Delaware Delaware Penn-Delco Non-Res. 022140 0.01 0 01/01/02 230701
Asylum Twp Bradford Bradford Towanda Resident 020895 0.0124 n/a 07/01/13 080501
Asylum Twp Bradford Bradford Towanda Non-Res. 020894 0 0 01/01/02 080501
Atglen Lancaster Chester Octorara Resident 021573 0.01 n/a 01/01/12 361301
Atglen Lancaster Chester Octorara Non-Res. 021572 0 0 01/01/02 361301
Athens Boro Bradford Bradford Athens Resident 020897 0.0156 n/a 01/01/12 080101
Athens Boro Bradford Bradford Athens Non-Res. 020896 0.01 0 01/01/02 080101
Athens Twp Bradford Bradford Athens Resident 025211 0.0156 n/a 01/01/12 080102
Athens Twp Bradford Bradford Athens Non-Res. 025210 0.01 0 01/01/02 080102
Athens Twp Crawford Crawford Penncrest Resident 021889 0.01 n/a 01/01/12 200401
Athens Twp Crawford Crawford Penncrest Non-Res. 021888 0.01 0 01/01/17 200401
Atwood Armstrong Armstrong Armstrong Resident 020429 0.01 n/a 01/01/12 030202
Atwood Armstrong Armstrong Armstrong Non-Res. 020428 0.01 0 01/01/00 030202
Auburn Schuylkill Schuylkill Blue Mountain Resident 024193 0.01 n/a 01/01/12 540101
Auburn Schuylkill Schuylkill Blue Mountain Non-Res. 024192 0.01 10.00 01/01/97 540101
Auburn Twp Susquehanna Susquehanna Elk Lake Resident 024395 0.01 n/a 01/01/12 580201
Auburn Twp Susquehanna Susquehanna Elk Lake Non-Res. 024394 0.01 0 01/01/13 580201
8 • Chapter 13: Pennsylvania Tax Manual Local Tax
Austin Potter Potter Austin Resident 024075 0.01 n/a 01/01/12 530101
Austin Potter Potter Austin Non-Res. 024074 0.01 10.00 01/01/85 530101
Avalon Allegheny North Allegheny Northgate Resident 020173 0.01 n/a 01/01/12 710901
Avalon Allegheny North Allegheny Northgate Non-Res. 020172 0 52.00 07/01/06 710901
Avis Lycoming Clinton Jersey Shore Resident 021807 0.016 n/a 01/01/12 410201
Avis Lycoming Clinton Jersey Shore Non-Res. 021806 0.005 52.00 01/01/17 410201
Avoca Luzerne Luzerne Pittston Resident 023203 0.01 n/a 01/01/12 400801
Avoca Luzerne Luzerne Pittston Non-Res. 023202 0.01 52.00 01/01/13 400801
Avondale Chester Chester Avon Grove Resident 021575 0.01 n/a 01/01/12 150101
Avondale Chester Chester Avon Grove Non-Res. 021574 0.01 0 07/01/06 150101
Avonmore Westmoreland Westmoreland Kiski Resident 024965 0.01 n/a 01/01/12 650903
Avonmore Westmoreland Westmoreland Kiski Non-Res. 024964 0 52.00 07/01/09 650903
Ayr Twp Fulton Fulton Central Fulton Resident 022489 0.01 n/a 01/01/12 290101
Ayr Twp Fulton Fulton Central Fulton Non-Res. 022488 0 0 01/01/02 290101
Tax Manual Local Tax Chapter 13: Pennsylvania • 9
‘B’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Baden Beaver Beaver Ambridge Resident 020521 0.01 n/a 01/01/12 040202
Baden Beaver Beaver Ambridge Non-Res. 020520 0 52.00 01/01/05 040202
Bald Eagle Twp Clinton Clinton Keystone Central Resident 021769 0.015 n/a 01/01/12 180104
Bald Eagle Twp Clinton Clinton Keystone Central Non-Res. 021768 0.005 52.00 01/01/16 180104
Baldwin Boro Allegheny Southwest Allegheny Baldwin-Whitehall Resident 020177 0.01 n/a 01/01/12 730101
Baldwin Boro Allegheny Southwest Allegheny Baldwin-Whitehall Non-Res. 020176 0.01 52.00 01/01/05 730101
Baldwin Twp Allegheny Southwest Allegheny Baldwin-Whitehall Resident 020175 0.01 n/a 01/01/12 730102
Baldwin Twp Allegheny Southwest Allegheny Baldwin-Whitehall Non-Res. 020174 0 52.00 01/01/05 730102
Bally Berks Berks Boyertown Resident 020811 0.01 n/a 01/01/12 060201
Bally Berks Berks Boyertown Non-Res. 020810 0 52.00 01/01/09 060201
Bangor Northampton Northampton Bangor Resident 023793 0.0123 n/a 01/01/12 480101
Bangor Northampton Northampton Bangor Non-Res. 023792 0.01 52.00 01/01/05 480101
Banks Twp Luzerne Carbon Hazleton Resident 021341 0.015 n/a 01/01/12 400501
Banks Twp Luzerne Carbon Hazleton Non-Res. 021340 0.01 52.00 01/01/08 400501
Banks Twp Jefferson Indiana Punxsutawney Resident 022667 0.01 n/a 01/01/12 330301
Banks Twp Jefferson Indiana Punxsutawney Non-Res. 022666 0.01 0 07/01/17 330301
Barkeyville Venango Venango Franklin Resident 024581 0.01 n/a 01/01/12 610201
Barkeyville Venango Venango Franklin Non-Res. 024580 0.01 52.00 01/01/08 610201
Barnett Twp Forest Forest Forest Resident 022427 0.01 n/a 01/01/12 270102
Barnett Twp Forest Forest Forest Non-Res. 022426 0.01 10.00 01/01/13 270102
Barnett Twp Jefferson Jefferson Brookville Resident 022743 0.01 n/a 01/01/12 330201
Barnett Twp Jefferson Jefferson Brookville Non-Res. 022742 0.005 10.00 01/01/02 330201
Barr Twp Cambria Cambria Northern Cambria Resident 021209 0.01 n/a 01/01/12 110801
Barr Twp Cambria Cambria Northern Cambria Non-Res. 021208 0 10.00 01/01/02 110801
Barree Twp Huntingdon Huntingdon Juniata Valley Resident 022659 0.0175 n/a 07/01/14 310202
Barree Twp Huntingdon Huntingdon Juniata Valley Non-Res. 022658 0 0 01/01/02 310202
Barrett Twp Monroe Monroe Pocono Mountain Resident 023625 0.01 n/a 01/01/12 450301
Barrett Twp Monroe Monroe Pocono Mountain Non-Res. 023624 0.01 52.00 01/01/06 450301
10 • Chapter 13: Pennsylvania Tax Manual Local Tax
Barry Twp Schuylkill Schuylkill Tri-Valley Resident 024091 0.01 n/a 01/01/12 541101
Barry Twp Schuylkill Schuylkill Tri-Valley Non-Res. 024090 0 10.00 01/01/02 541101
Bart Twp Lancaster Lancaster Solanco Resident 023035 0.0165 n/a 01/01/12 361601
Bart Twp Lancaster Lancaster Solanco Non-Res. 023034 0 0 01/01/02 361601
Bastress Twp Lycoming Lycoming Jersey Shore Resident 023353 0.016 n/a 01/01/12 410205
Bastress Twp Lycoming Lycoming Jersey Shore Non-Res. 023352 0 0 01/01/02 410205
Bath Northampton Northampton Northampton Resident 023843 0.012 n/a 01/01/12 480502
Bath Northampton Northampton Northampton Non-Res. 023842 0.01 52.00 01/01/06 480502
Beale Twp Juniata Juniata Juniata County Resident 022811 0.01 n/a 01/01/12 340101
Beale Twp Juniata Juniata Juniata County Non-Res. 022810 0 0 01/01/02 340101
Beallsville Washington Washington Bethlehem-Center Resident 024779 0.01 n/a 01/01/12 630301
Beallsville Washington Washington Bethlehem-Center Non-Res. 024778 0.01 10.00 01/01/02 630301
Bear Creek Twp Luzerne Luzerne Wilkes-Barre Resident 023309 0.01 n/a 01/01/12 400901
Bear Creek Twp Luzerne Luzerne Wilkes-Barre Non-Res. 023308 0.005 52.00 04/01/06 400901
Bear Creek Village Luzerne Luzerne Wilkes-Barre Resident 025556 0.01 n/a 01/01/12 400902
Bear Creek Village Luzerne Luzerne Wilkes-Barre Non-Res. 025555 0 10.00 07/01/06 400902
Bear Lake Warren Warren Warren County Resident 024677 0.01 n/a 01/01/12 620101
Bear Lake Warren Warren Warren County Non-Res. 024676 0 5.00 01/01/02 620101
Beaver Beaver Beaver Beaver Resident 020523 0.01 n/a 01/01/12 040301
Beaver Beaver Beaver Beaver Non-Res. 020522 0.005 52.00 01/01/06 040301
Beaver Falls Beaver Beaver Big Beaver Falls Resident 020525 0.015 n/a 01/01/12 040401
Beaver Falls Beaver Beaver Big Beaver Falls Non-Res. 020524 0.015 52.00 07/01/12 040401
Beaver Meadows Luzerne Carbon Hazleton Resident 021379 0.015 n/a 01/01/12 400502
Beaver Meadows Luzerne Carbon Hazleton Non-Res. 021378 0.01 52.00 07/01/13 400502
Beaver Twp Clarion Clarion Keystone Resident 021605 0.01 n/a 01/01/12 160402
Beaver Twp Clarion Clarion Keystone Non-Res. 021604 0.005 0 01/01/02 160402
Beaver Twp Columbia Columbia Bloomsburg Resident 021823 0.0156 n/a 01/01/12 190301
Beaver Twp Columbia Columbia Bloomsburg Non-Res. 021822 0.01 10.00 01/01/02 190301
Beaver Twp Crawford Crawford Conneaut Resident 021891 0.01 n/a 01/01/12 200101
Beaver Twp Crawford Crawford Conneaut Non-Res. 021890 0.01 0 07/01/14 200101
Beaver Twp Jefferson Jefferson Brookville Resident 022745 0.01 n/a 01/01/12 330202
Tax Manual Local Tax Chapter 13: Pennsylvania • 11
Beaver Twp Jefferson Jefferson Brookville Non-Res. 022744 0.01 10.00 07/01/17 330202
Beaver Twp Snyder Snyder Midd-West Resident 024225 0.023 n/a 01/01/12 550102
Beaver Twp Snyder Snyder Midd-West Non-Res. 024224 0.01 52.00 07/01/11 550102
Beavertown Snyder Snyder Midd-West Resident 024253 0.023 n/a 01/01/12 550103
Beavertown Snyder Snyder Midd-West Non-Res. 024252 0.01 52.00 07/01/06 550103
Beccaria Twp Clearfield Clearfield Glendale Resident 021733 0.01 n/a 01/01/12 170403
Beccaria Twp Clearfield Clearfield Glendale Non-Res. 021732 0.01 10.00 01/01/85 170403
Bechtelsville Berks Berks Boyertown Resident 020813 0.01 n/a 01/01/12 060202
Bechtelsville Berks Berks Boyertown Non-Res. 020812 0.01 52.00 01/01/13 060202
Bedford Boro Bedford Bedford Bedford Resident 020621 0.015 n/a 01/01/12 050101
Bedford Boro Bedford Bedford Bedford Non-Res. 020620 0.01 52.00 01/01/08 050101
Bedford Twp Bedford Bedford Bedford Resident 025205 0.015 n/a 01/01/12 050102
Bedford Twp Bedford Bedford Bedford Non-Res. 025204 0.01 52.00 07/01/07 050102
Bedminster Twp Bucks Bucks Pennridge Resident 021053 0.0175 n/a 01/01/12 091101
Bedminster Twp Bucks Bucks Pennridge Non-Res. 021052 0.01 5.00 01/01/85 091101
Beech Creek Boro Clinton Clinton Keystone Central Resident 021809 0.015 n/a 01/01/12 180105
Beech Creek Boro Clinton Clinton Keystone Central Non-Res. 021808 0.005 10.00 01/01/17 180105
Beech Creek Twp Clinton Clinton Keystone Central Resident 025235 0.015 n/a 01/01/12 180106
Beech Creek Twp Clinton Clinton Keystone Central Non-Res. 025234 0.005 10.00 01/01/17 180106
Belfast Twp Fulton Fulton Southern Fulton Resident 022491 0.01 n/a 01/01/12 290301
Belfast Twp Fulton Fulton Southern Fulton Non-Res. 022490 0 0 01/01/13 290301
Bell Acres Allegheny North Allegheny Quaker Valley Resident 020421 0.01 n/a 01/01/12 711102
Bell Acres Allegheny North Allegheny Quaker Valley Non-Res. 020420 0.005 0 07/01/12 711102
Bell Twp Indiana Clearfield Purchase Line Resident 021669 0.012 n/a 01/01/12 320601
Bell Twp Indiana Clearfield Purchase Line Non-Res. 021668 0.005 10.00 07/01/02 320601
Bell Twp Jefferson Jefferson Punxsutawney Resident 022747 0.01 n/a 01/01/12 330304
Bell Twp Jefferson Jefferson Punxsutawney Non-Res. 022746 0.01 0 01/01/02 330304
Bell Twp Westmoreland Westmoreland Kiski Resident 024883 0.01 n/a 01/01/12 650904
Bell Twp Westmoreland Westmoreland Kiski Non-Res. 024882 0 52.00 01/01/16 650904
Belle Vernon Westmoreland Fayette Belle Vernon Resident 022399 0.01 n/a 01/01/12 650101
Belle Vernon Westmoreland Fayette Belle Vernon Non-Res. 022398 0.01 10.00 01/01/02 650101
12 • Chapter 13: Pennsylvania Tax Manual Local Tax
Bellefonte Centre Centre Bellefonte Resident 021387 0.0165 n/a 01/01/12 140201
Bellefonte Centre Centre Bellefone Non-Res. 021386 0.01 52.00 01/01/17 140201
Bellevue Allegheny North Allegheny Northgate Resident 020179 0.015 n/a 01/01/12 710902
Bellevue Allegheny North Allegheny Northgate Non-Res. 020178 0 52.00 01/01/06 710902
Bellwood Blair Blair Bellwood-Antis Resident 020879 0.01 n/a 01/01/12 070202
Bellwood Blair Blair Bellwood-Antis Non-Res. 020878 0.01 10.00 01/01/17 070202
Ben Avon Allegheny North Allegheny Avonworth Resident 020181 0.01 n/a 01/01/12 710201
Ben Avon Allegheny North Allegheny Avonworth Non-Res. 020180 0 10.00 01/01/02 710201
Ben Avon Heights Allegheny North Allegheny Avonworth Resident 020183 0.01 n/a 01/01/12 710202
Ben Avon Heights Allegheny North Allegheny Avonworth Non-Res. 020182 0 10.00 01/01/02 710202
Bendersville Adams Adams Upper Adams Resident 020159 0.016 n/a 01/01/12 010602
Bendersville Boro Adams Adams Upper Adams Non-Res. 020158 0.01 10.00 01/01/17 010602
Benezette Twp Elk Elk St Marys Resident 022261 0.01 n/a 01/01/12 240301
Benezette Twp Elk Elk St Marys Non-Res. 022260 0.01 10.00 01/01/17 240301
Benner Twp Centre Centre Bellefonte Resident 021389 0.0155 n/a 01/01/12 140202
Benner Twp Centre Centre Bellefonte Non-Res. 021388 0.005 52.00 07/01/09 140202
Benner Twp Centre Centre State College Resident 025558 0.0145 n/a 01/01/12 140401
Benner Twp Centre Centre State College Non-Res 025557 0.005 52.00 07/01/09 140401
Bensalem Twp Bucks Bucks Bensalem Twp Resident 021037 0.01 n/a 01/01/16 090101
Bensalem Twp Bucks Bucks Bensalem Twp Non-Res. 021036 0.01 52.00 01/01/16 090101
Benson Somerset Somerset Conemaugh Twp Resident 024339 0.01 n/a 01/01/12 560201
Benson Somerset Somerset Conemaugh Twp Non-Res. 024338 0 10.00 01/01/02 560201
Bentleyville Washington Washington Bentworth Resident 024697 0.01 n/a 01/01/12 630201
Bentleyville Washington Washington Bentworth Non-Res. 024696 0 52.00 07/01/15 630201
Benton Boro Columbia Columbia Benton Resident 021875 0.016 n/a 01/01/12 190101
Benton Boro Columbia Columbia Benton Non-Res. 021874 0.01 52.00 07/01/13 190101
Benton Twp Columbia Columbia Benton Resident 021827 0.016 n/a 01/01/12 190102
Benton Twp Columbia Columbia Benton Non-Res. 021826 0.01 0 01/01/14 190102
Benton Twp Wyoming Lackawanna Lackawanna Trail Resident 022849 0.01 n/a 01/01/12 660101
Benton Twp Wyoming Lackawanna Lackawanna Trail Non-Res. 022848 0 0 01/01/02 660101
Berlin Boro Somerset Somerset Berlin Brothers Valley Resident 024329 0.01 n/a 01/01/12 560102
Tax Manual Local Tax Chapter 13: Pennsylvania • 13
Berlin Boro Somerset Somerset Berlin Brothers Valley Non-Res. 024328 0.005 0 01/01/18 560102
Berlin Twp Wayne Wayne Wayne Highlands Resident 024829 0 n/a 01/01/12 640101
Berlin Twp Wayne Wayne Wayne Highlands Non-Res. 024828 0 0 01/00/00 640101
Bern Twp Berks Berks Schuylkill Valley Resident 020701 0.01 n/a 01/01/12 061401
Bern Twp Berks Berks Schuylkill Valley Non-Res. 020700 0.01 52.00 01/01/07 061401
Bernville Berks Berks Tulpehocken Resident 020815 0.01 n/a 01/01/12 061501
Bernville Berks Berks Tulpehocken Non-Res. 020814 0.01 52.00 01/01/06 061501
Berrysburg Dauphin Dauphin Upper Dauphin Resident 022117 0.01 n/a 01/01/12 221001
Berrysburg Dauphin Dauphin Upper Dauphin Non-Res. 022116 0.005 0 01/01/02 221001
Berwick Boro Columbia Columbia Berwick Resident 021825 0.01 n/a 01/01/12 190201
Berwick Boro Columbia Columbia Berwich Non-Res. 021824 0.01 52.00 01/01/07 190201
Berwick Twp Adams Adams Conewago Valley Resident 020101 0.015 n/a 01/01/12 010202
Berwick Twp Adams Adams Conewago Valley Non-Res. 020100 0.01 10.00 01/01/17 010202
Bessemer Lawrence Lawrence Mohawk Resident 023083 0.01 n/a 01/01/12 370301
Bessemer Lawrence Lawrence Mohawk Non-Res. 023082 0.01 52.00 01/01/07 370301
Bethany Wayne Wayne Wayne Highlands Resident 024831 0 n/a 01/01/12 640102
Bethany Wayne Wayne Wayne Highlands Non-Res. 024830 0 0 01/00/00 640102
Bethel Park Allegheny Southwest Allegheny Bethel Park Resident 020377 0.014 n/a 01/01/12 730201
Bethel Park Allegheny Southwest Allegheny Bethel Park Non-Res. 020376 0 52.00 01/01/09 730201
Bethel Twp Armstrong Armstrong Armstrong Resident 020431 0.01 n/a 01/01/12 030203
Bethel Twp Armstrong Armstrong Armstrong Non-Res. 020430 0.01 10.00 07/01/06 030203
Bethel Twp Berks Berks Tulpehocken Resident 020697 0.01 n/a 01/01/12 061502
Bethel Twp Berks Berks Tulpehocken Non-Res. 020696 0.01 0 01/01/85 061502
Bethel Twp Delaware Delaware Garnet Valley Resident 022143 0 n/a 01/01/12 230301
Bethel Twp Delaware Delaware Garnet Valley Non-Res. 022142 0 0 01/00/00 230301
Bethel Twp Fulton Fulton Southern Fulton Resident 022493 0.01 n/a 01/01/12 290302
Bethel Twp Fulton Fulton Southern Fulton Non-Res. 022492 0 0 07/01/02 290302
Bethel Twp Lebanon Lebanon Northern Lebanon Resident 023101 0.01 n/a 01/01/12 380501
Bethel Twp Lebanon Lebanon Northern Lebanon Non-Res. 023100 0 10.00 01/01/02 380501
Bethlehem Northampton Northampton Bethlehem Resident 023153 0.01 n/a 01/01/12 480202
Bethlehem Northampton Northampton Bethlehem Non-Res. 023152 0.01 52.00 01/01/05 480202
14 • Chapter 13: Pennsylvania Tax Manual Local Tax
Bethlehem Northampton Northampton Saucon Resident 023795 0.01 n/a 01/01/12 480703
Bethlehem Northampton Northampton Saucon Non-Res. 023794 0.01 52.00 01/01/05 480703
Bethlehem Twp Northampton Northampton Bethlehem Resident 023797 0.01 n/a 01/01/12 480203
Bethlehem Twp Northampton Northampton Bethlehem Non-Res. 023796 0.01 52.00 01/01/05 480203
Big Beaver Beaver Beaver Big Beaver Falls Resident 020585 0.01 n/a 01/01/12 040402
Big Beaver Beaver Beaver Big Beaver Falls Non-Res. 020584 0.01 52.00 01/01/14 040402
Big Run Jefferson Jefferson Punxsutawney Resident 022797 0.01 n/a 01/01/12 330305
Big Run Jefferson Jefferson Punxsutawney Non-Res. 022796 0.01 52.00 07/01/17 330305
Bigler Twp Clearfield Clearfield Moshannon Valley Resident 021735 0.01 n/a 01/01/12 170601
Bigler Twp Clearfield Clearfield Moshannon Valley Non-Res. 021734 0.01 52.00 01/01/08 170601
Biglerville Adams Adams Upper Adams Resident 020147 0.016 n/a 01/01/12 010603
Biglerville Adams Adams Upper Adams Non-Res. 020146 0.01 10.00 01/01/17 010603
Bingham Twp Potter Potter Northern Potter Resident 024031 0.01 n/a 01/01/12 530402
Bingham Twp Potter Potter Northern Potter Non-Res. 024030 0.01 0 01/01/94 530402
Birdsboro Berks Berks Daniel Boone Resident 020699 0.01 n/a 01/01/12 060502
Birdsboro Berks Berks Daniel Boone Non-Res. 020698 0.01 52.00 01/01/06 060502
Birmingham Blair Huntingdon Tyrone Resident 022567 0.0115 n/a 01/01/12 070605
Birmingham Blair Huntingdon Tyrone Non-Res. 022566 0.01 0 07/01/17 070605
Birmingham Twp Chester Chester Unionville-Chadds Ford Resident 021459 0 n/a 01/01/12 151101
Birmingham Twp Chester Chester Unionville-Chadds Ford Non-Res. 021458 0 52.00 01/01/10 151101
Black Creek Twp Luzerne Luzerne Hazleton Resident 023205 0.015 n/a 01/01/12 400503
Black Creek Twp Luzerne Luzerne Hazleton Non-Res. 023204 0.01 52.00 07/01/12 400503
Black Lick Twp Armstrong Indiana Apollo-Ridge Resident 022719 0.01 n/a 07/01/17 030105
Black Lick Twp Armstrong Indiana Apollo-Ridge Non-Res. 022718 0.005 10.00 01/01/85 030105
Black Lick Twp Indiana Indiana Blairsville-Saltsburg Resident 025633 0.0125 n/a 01/01/12 320101
Black Lick Twp Indiana Indiana Blairsville-Saltsburg Non-Res 025632 0.005 10.00 01/01/12 320101
Black Twp Somerset Somerset Rockwood Resident 024269 0.01 n/a 01/01/12 560501
Black Twp Somerset Somerset Rockwood Non-Res. 024268 0.01 0 01/01/02 560501
Blacklick Twp Cambria Cambria Blacklick Valley Resident 021213 0.01 n/a 01/01/12 110101
Blacklick Twp Cambria Cambria Blacklick Valley Non-Res. 021212 0.005 0 01/1/17 110101
Blain Perry Perry West Perry Resident 023985 0.017 n/a 01/01/12 500401
Tax Manual Local Tax Chapter 13: Pennsylvania • 15
Blain Perry Perry West Perry Non-Res. 023984 0.01 0 01/01/02 500401
Blaine Twp Washington Washington McGuffey Resident 024699 0.01 n/a 01/01/12 631001
Blaine Twp Washington Washington McGuffey Non-Res. 024698 0.01 10.00 07/01/12 631001
Blair Twp Blair Blair Hollidaysburg Resident 020849 0.01 n/a 01/01/12 070402
Blair Twp Blair Blair Hollidaysburg Non-Res. 020848 0.01 52.00 01/01/17 070402
Blairsville Indiana Indiana Blairsville-Saltsburg Resident 022669 0.0125 n/a 01/01/12 320102
Blairsville Indiana Indiana Blairsville-Saltsburg Non-Res. 022668 0.01 52.00 07/01/13 320102
Blakely Lackawanna Lackawanna Valley View Resident 022851 0.01 n/a 01/01/12 351002
Blakely Lackawanna Lackawanna Valley View Non-Res. 022850 0.005 52.00 01/01/10 351002
Blawnox Allegheny North Allegheny Fox Chapel Resident 020383 0.01 n/a 01/01/12 710402
Blawnox Allegheny North Allegheny Fox Chapel Non-Res. 020382 0 52.00 01/01/05 710402
Bloom Twp Clearfield Clearfield Dubois Resident 021671 0.01 n/a 01/01/12 170301
Bloom Twp Clearfield Clearfield Dubois Non-Res. 021670 0.01 10.00 07/01/12 170301
Bloomfield Boro Perry Perry West Perry Resident 023939 0.017 n/a 01/01/12 500402
Bloomfield Boro Perry Perry West Perry Non-Res. 023938 0.01 52.00 01/01/09 500402
Bloomfield Twp Bedford Bedford North Bedford Resident 020623 0.01 n/a 01/01/12 050401
Bloomfield Twp Bedford Bedford North Bedford Non-Res. 020622 0 10.00 01/01/02 050401
Bloomfield Twp Erie Crawford Union City Resident 021893 0.01 n/a 01/01/12 251201
Bloomfield Twp Erie Crawford Union City Non-Res. 021892 0.01 0 01/01/02 251201
Blooming Grove Twp Pike Pike Wallenpaupack Resident 024001 0 n/a 01/01/12 520201
Blooming Grove Twp Pike Pike Wallenpaupack Non-Res. 024000 0 0 01/00/00 520201
Blooming Valley Crawford Crawford Penncrest Resident 021969 0.01 n/a 01/01/12 200402
Blooming Valley Crawford Crawford Penncrest Non-Res. 021968 0.01 52.00 01/01/17 200402
Bloomsburg Columbia Columbia Bloomsburg Resident 021829 0.0156 n/a 01/01/12 190302
Bloomsburg Columbia Columbia Bloomsburg Non-Res. 021828 0.01 52.00 01/01/06 190302
Bloss Twp Tioga Tioga Southern Tioga Resident 024471 0.0170 n/a 01/01/12 590203
Bloss Twp Tioga Tioga Southern Tioga Non-Res. 024470 0.01 0 01/01/02 590203
Blossburg Tioga Tioga Southern Tioga Resident 024529 0.0170 n/a 01/01/12 590204
Blossburg Tioga Tioga Southern Tioga Non-Res. 024528 0.01 52.00 01/01/14 590204
Blythe Twp Schuylkill Schuylkill St. Clair Resident 024093 0.01 n/a 01/01/12 540701
Blythe Twp Schuylkill Schuylkill St. Clair Non-Res. 024092 0 10.00 01/01/02 540701
16 • Chapter 13: Pennsylvania Tax Manual Local Tax
Boggs Twp Armstrong Armstrong Armstrong Resident 020433 0.01 n/a 01/01/12 030204
Boggs Twp Armstrong Armstrong Armstrong Non-Res. 020432 0 0 01/01/02 030204
Boggs Twp Centre Centre Bald Eagle Resident 021391 0.0255 n/a 01/01/12 140101
Boggs Twp Centre Centre Bald Eagle Non-Res. 021390 0.005 52.00 01/01/05 140101
Boggs Twp Clearfield Clearfield Philipsburg-Osceola Resident 021673 0.01 n/a 01/01/12 170703
Boggs Twp Clearfield Clearfield Philipsburg-Osceola Non-Res. 021672 0.005 0 01/01/02 170703
Bolivar Westmoreland Westmoreland Ligonier Valley Resident 024967 0.01 n/a 01/01/12 651001
Bolivar Westmoreland Westmoreland Ligonier Valley Non-Res. 024966 0 52.00 01/01/17 651001
Bonneauville Adams Adams Littlestown Resident 020103 0.01 n/a 01/01/12 010501
Bonneauville Adams Adams Littlestown Non-Res. 020102 0.01 10.00 01/01/17 010501
Bonneauville Adams Adams Conewago Valley Resident 025562 0.015 n/a 01/01/12 010203
Bonneauville Adams Adams Conewago Valley Non-Res 025561 0.01 10.00 01/01/17 010203
Boswell Somerset Somerset North Star Resident 024331 0.01 n/a 01/01/12 560401
Boswell Somerset Somerset North Star Non-Res. 024330 0 40.00 07/01/11 560401
Bowmanstown Carbon Carbon Palmerton Resident 021381 0.01 n/a 01/01/12 130301
Bowmanstown Carbon Carbon Palmerton Non-Res. 021380 0.01 10.00 01/01/14 130301
Boyertown Berks Berks Boyertown Resident 020703 0.01 n/a 01/01/12 060203
Boyertown Berks Berks Boyertown Non-Res. 020702 0.01 52.00 01/01/05 060203
Brackenridge Allegheny North Allegheny Highlands Resident 020185 0.01 n/a 01/01/12 710601
Brackenridge Allegheny North Allegheny Highlands Non-Res. 020184 0 52.00 01/01/10 710601
Braddock Boro Allegheny Southeast Allegheny Woodland Hills Resident 020187 0.013 n/a 01/01/17 721001
Braddock Boro Allegheny Southeast Allegheny Woodland Hills Non-Res. 020186 0.011 52.00 01/01/17 721001
Braddock Hills Allegheny Southeast Allegheny Woodland Hills Resident 020385 0.01 n/a 01/01/12 721002
Braddock Hills Allegheny Southeast Allegheny Woodland Hills Non-Res. 020384 0 52.00 01/01/06 721002
Bradford City Mckean Mckean Bradford Resident 023455 0.01 n/a 01/01/12 420101
Bradford City Mckean Mckean Bradford Bradford 023454 0.01 52.00 01/01/06 420101
Bradford Twp Clearfield Clearfield Clearfield Resident 021675 0.01 n/a 01/01/12 170101
Bradford Twp Clearfield Clearfield Claarfield Non-Res. 021674 0.01 52.00 07/01/08 170101
Bradford Twp Mckean Mckean Bradford Resident 023457 0.01 n/a 01/01/12 420102
Bradford Twp Mckean Mckean Bradford Non-Res. 023456 0.01 52.00 01/01/10 420102
Bradford Woods Allegheny North Allegheny North Allegheny Resident 020387 0.01 n/a 01/01/12 710701
Tax Manual Local Tax Chapter 13: Pennsylvania • 17
Bradford Woods Allegheny North Allegheny North Allegheny Non-Res. 020386 0.01 0 01/01/85 710701
Brady Twp Butler Butler Slippery Rock Resident 021095 0.01 n/a 01/01/12 100601
Brady Twp Butler Butler Slippery Rock Non-Res. 021094 0.01 0 07/01/13 100601
Brady Twp Butler Clarion Karns City Resident 021607 0.01 n/a 01/01/12 100312
Brady Twp Butler Clarion Karns City Non-Res. 021606 0 5.00 01/01/02 100312
Brady Twp Clearfield Clearfield Dubois Resident 021677 0.01 n/a 01/01/12 170302
Brady Twp Clearfield Clearfield Dubois Non-Res. 021676 0.01 10.00 07/01/06 170302
Brady Twp Huntingdon Huntingdon Huntingdon Resident 022569 0.015 n/a 01/01/12 310101
Brady Twp Huntingdon Huntingdon Huntingdon Non-Res. 022568 0.005 10.00 01/01/02 310101
Brady Twp Lycoming Lycoming Montgomery Resident 023355 0.0175 n/a 01/01/12 410401
Brady Twp Lycoming Lycoming Montgomery Non-Res. 023354 0 5.00 01/01/02 410401
Bradys Bend Twp Butler Armstrong Karns City Resident 020435 0.01 n/a 01/01/12 100301
Bradys Bend Twp Butler Armstrong Karns City Non-Res. 020434 0.01 5.00 07/01/96 100301
Braintrim Twp Bradford Wyoming Wyalusing Resident 025009 0.0144 n/a 01/01/12 080711
Braintrim Twp Bradford Wyoming Wyalusing Non-Res. 025008 0.01 0 01/01/02 080711
Branch Twp Schuylkill Schuylkill Minersville Resident 024095 0.01 n/a 01/01/12 540301
Branch Twp Schuylkill Schuylkill Minersville Non-Res. 024094 0.01 52.00 01/01/09 540301
Bratton Twp Mifflin Mifflin Mifflin County Resident 023597 0.0135 n/a 01/01/12 440102
Bratton Twp Mifflin Mifflin Mifflin County Non-Res. 023596 0.01 10.00 01/01/02 440102
Brecknock Twp Berks Berks Governor Mifflin Resident 020705 0.01 n/a 01/01/12 060801
Brecknock Twp Berks Berks Governor Mifflin Non-Res. 020704 0.01 10.00 07/01/08 060801
Brecknock Twp Lancaster Lancaster Eastern Lancaster Resident 022925 0.01 n/a 01/01/12 360501
Brecknock Twp Lancaster Lancaster Eastern Lancaster Non-Res. 022924 0 52.00 01/01/17 360501
Brentwood Allegheny Southwest Allegheny Brentwood Boro Resident 020189 0.01 n/a 01/01/12 730301
Brentwood Allegheny Southwest Allegheny Brentwood Boro Non-Res. 020188 0 52.00 01/01/05 730301
Briar Creek Columbia Columbia Berwick Resident 021877 0.01 n/a 01/01/12 190202
Briar Creek Columbia Columbia Berwick Non-Res. 021876 0.01 52.00 01/01/08 190202
Briar Creek Twp Columbia Columbia Berwick Resident 021831 0.01 n/a 01/01/12 190203
Briar Creek Twp Columbia Columbia Berwick Non-Res. 021830 0.01 35.00 07/01/09 190203
Bridgeport Montgomery Montgomery Upper Merion Resident 023665 0.01 n/a 01/01/12 461901
Bridgeport Montgomery Montgomery Upper Merion Non-Res. 023664 0.01 52.00 07/01/13 461901
18 • Chapter 13: Pennsylvania Tax Manual Local Tax
Bridgeton Twp Bucks Bucks Palisades Resident 020987 0.01 n/a 01/01/12 091001
Bridgeton Twp Bucks Bucks Palisades Non-Res. 020986 0.01 0 07/01/06 091001
Bridgeville Allegheny Southwest Allegheny Chartiers Valley Resident 020191 0.01 n/a 01/01/12 730501
Bridgeville Allegheny Southwest Allegheny Chartiers Valley Non-Res. 020190 0 52.00 01/01/09 730501
Bridgewater Beaver Beaver Beaver Resident 020615 0.01 n/a 01/01/12 040302
Bridgewater Beaver Beaver Beaver Non-Res. 020614 0.01 52.00 01/01/18 040302
Bridgewater Twp Susquehanna Susquehanna Montrose Resident 024397 0.01 n/a 01/01/12 580402
Bridgewater Twp Susquehanna Susquehanna Montrose Non-Res. 024396 0.01 0 01/01/13 580402
Brighton Twp Beaver Beaver Beaver Resident 020527 0.01 n/a 01/01/12 040303
Brighton Twp Beaver Beaver Beaver Non-Res. 020526 0.01 52.00 01/01/07 040303
Brisbin Clearfield Clearfield Moshannon Valley Resident 021737 0.01 n/a 01/01/12 170602
Brisbin Clearfield Clearfield Moshannon Valley Non-Res. 021736 0.005 0 07/01/13 170602
Bristol Bucks Bucks Bristol Boro Resident 020985 0 n/a 01/01/12 090201
Bristol Bucks Bucks Bristol Boro Non-Res. 020984 0 10.00 01/01/85 090201
Bristol Twp Bucks Bucks Bristol Twp Resident 020989 0.005 n/a 01/01/12 090301
Bristol Twp Bucks Bucks Bristol Twp Non-Res. 020988 0.005 52.00 01/01/06 090301
Broad Top City Bedford Huntingdon Tussey Mountain Resident 022633 0.01 n/a 01/01/12 050505
Broad Top City Bedford Huntingdon Tussey Mountain Non-Res. 022632 0.005 10.00 01/01/02 050505
Broad Top Twp Bedford Bedford Tussey Mountain Resident 020625 0.01 n/a 01/01/12 050501
Broad Top Twp Bedford Bedford Tussey Mountain Non-Res. 020624 0.01 10.00 07/01/12 050501
Brockway Jefferson Jefferson Brockway Resident 022749 0.01 n/a 01/01/12 330102
Brockway Jefferson Jefferson Brockway Non-Res. 022748 0.01 52.00 01/01/05 330102
Brokenstraw Twp Warren Warren Warren County Resident 024641 0.01 n/a 01/01/12 620102
Brokenstraw Twp Warren Warren Warren County Non-Res. 024640 0.01 35.00 07/01/12 620102
Brookfield Twp Tioga Tioga Northern Tioga Resident 024473 0.017 n/a 01/01/12 590101
Brookfield Twp Tioga Tioga Northern Tioga Non-Res. 024472 0.01 10.00 01/01/02 590101
Brookhaven Delaware Delaware Penn-Delco Resident 022147 0.01 n/a 01/01/12 230702
Brookhaven Delaware Delaware Penn-Delco Non-Res. 022146 0.01 0 01/01/91 230702
Brooklyn Twp Susquehanna Susquehanna Mountain View Resident 024433 0.01 n/a 01/01/12 580501
Brooklyn Twp Susquehanna Susquehanna Mountain View Non-Res. 024432 0.01 0 01/01/88 580501
Brookville Jefferson Jefferson Brookville Resident 022751 0.01 n/a 01/01/12 330203
Tax Manual Local Tax Chapter 13: Pennsylvania • 19
Brookville Jefferson Jefferson Brookville Non-Res. 022750 0.01 52.00 01/01/06 330203
Brothersvalley Twp Somerset Somerset Berlin Brothers Valley Resident 024271 0.01 n/a 01/01/12 560103
Brothersvalley Twp Somerset Somerset Berlin Brothers Valley Non-Res. 024270 0.01 0 01/01/18 560103
Brown Twp Lycoming Lycoming Jersey Shore Resident 023357 0.01116 n/a 01/01/12 410206
Brown Twp Lycoming Lycoming Jersey Shore Non-Res. 023356 0.005 0 07/01/17 410206
Brown Twp Mifflin Mifflin Mifflin County Resident 023599 0.0135 n/a 01/01/12 440103
Brown Twp Mifflin Mifflin Mifflin County Non-Res. 023598 0.01 52.00 01/01/02 440103
Brownstown Cambria Cambria Ferndale Resident 021215 0.01 n/a 01/01/12 110501
Brownstown Cambria Cambria Ferndale Non-Res. 021214 0 10.00 01/01/02 110501
Brownsville Fayette Fayette Brownsville Resident 022341 0.01 n/a 01/01/12 260201
Brownsville Fayette Fayette Brownsville Non-Res. 022340 0.01 10.00 01/01/02 260201
Brownsville Twp Fayette Fayette Brownsville Resident 022343 0.01 n/a 01/01/12 260202
Brownsville Twp Fayette Fayette Brownsville Non-Res. 022342 0.01 10.00 07/01/12 260202
Bruin Butler Butler Butler Resident 021181 0.01 n/a 01/01/12 100304
Bruin Butler Butler Butler Non-Res. 021180 0 5.00 01/01/02 100304
Brush Creek Twp Fulton Fulton Southern Fulton Resident 022495 0.01 n/a 01/01/12 290303
Brush Creek Twp Fulton Fulton Southern Fulton Non-Res. 022494 0.005 0 01/01/02 290303
Brush Valley Twp Indiana Indiana United Resident 022721 0.0135 n/a 07/01/17 320702
Brush Valley Twp Indiana Indiana United Non-Res. 022720 0 10.00 01/01/02 320702
Bryn Athyn Montgomery Montgomery Bryn Athyn Resident 023749 0.01 n/a 01/01/12 460201
Bryn Athyn Montgomery Montgomery Bryn Athyn Non-Res. 023748 0.01 52.00 01/01/07 460201
Buck Twp Luzerne Luzerne Wilkes-Barre Resident 023207 0.01 n/a 01/01/12 400903
Buck Twp Luzerne Luzerne Wilkes-Barre Non-Res. 023206 0.005 52.00 01/01/13 400903
Buckingham Twp Bucks Bucks Central Bucks Resident 021055 0.01 n/a 01/01/12 090501
Buckingham Twp Bucks Bucks Central Bucks Non-Res. 021054 0.01 10.00 07/01/08 090501
Buckingham Twp Wayne Wayne Wayne Highlands Resident 024833 0 n/a 01/01/12 640103
Buckingham Twp Wayne Wayne Wayne Highlands Non-Res. 024832 0 0 01/00/00 640103
Buffalo Twp Butler Butler Freeport Resident 021099 0.01 n/a 01/01/12 100203
Buffalo Twp Butler Butler Freeport Non-Res. 021098 0 52.00 01/01/12 100203
Buffalo Twp Perry Perry Newport Resident 023941 0.016 n/a 01/01/12 500201
Buffalo Twp Perry Perry Newport Non-Res. 023940 0 0 01/01/02 500201
20 • Chapter 13: Pennsylvania Tax Manual Local Tax
Buffalo Twp Union Union Mifflinburg Resident 024551 0.0205 n/a 01/01/12 600201
Buffalo Twp Union Union Mifflinburg Non-Res. 024550 0 52.00 01/01/08 600201
Buffalo Twp Washington Washington McGuffey Resident 024709 0.01 n/a 01/01/12 631002
Buffalo Twp Washington Washington McGuffey Non-Res. 024708 0.01 52.00 07/01/14 631002
Buffington Twp Indiana Indiana United Resident 022671 0.0135 n/a 07/01/17 320703
Buffington Twp Indiana Indiana United Non-Res. 022670 0.005 52.00 01/01/11 320703
Bullskin Twp Fayette Fayette Connellsville Resident 022345 0.01 n/a 01/01/12 260301
Bullskin Twp Fayette Fayette Connellsville Non-Res. 022344 0.01 0 07/01/12 260301
Burgettstown Washington Washington Burgettstown Resident 024781 0.01 n/a 01/01/12 630401
Burgettstown Washington Washington Burgettstown Non-Res. 024780 0.01 52.00 01/01/06 630401
Burlington Bradford Bradford Troy Resident 020955 0.01 n/a 07/01/13 080603
Burlington Bradford Bradford Troy Non-Res. 020954 0.01 0 07/01/13 080603
Burlington Twp Bradford Bradford Troy Resident 020899 0.01 n/a 01/01/12 080604
Burlington Twp Bradford Bradford Troy Non-Res. 020898 0 0 01/01/02 080604
Burnham Mifflin Mifflin Mifflin County Resident 023595 0.0135 n/a 01/01/12 440104
Burnham Mifflin Mifflin Mifflin County Non-Res. 023594 0.01 52.00 07/01/12 440104
Burnside Indiana Clearfield Harmony Resident 021739 0.012 n/a 01/01/12 320602
Burnside Indiana Clearfield Harmony Non-Res. 021738 0.01 10.00 01/01/98 320602
Burnside Twp Centre Centre Bald Eagle Resident 021393 0.0255 n/a 01/01/12 140102
Burnside Twp Centre Centre Bald Eagle Non-Res. 021392 0.005 10.00 01/01/02 140102
Burnside Twp Clearfield Clearfield Purchase Line Resident 025233 0.01 n/a 01/01/12 170501
Burnside Twp Clearfield Clearfield Purchase Line Non-Res. 025232 0.005 52.00 01/01/06 170501
Burrell Twp Armstrong Armstrong Armstrong Resident 020437 0.01 n/a 01/01/12 030205
Burrell Twp Armstrong Armstrong Armstrong Non-Res. 020436 0 0 01/01/02 030205
Burrell Twp Indiana Indiana Blairsville-Saltsburg Resident 022673 0.0125 n/a 01/01/12 320103
Burrell Twp Indiana Indiana Blairsville-Saltsburg Non-Res. 022672 0.005 52.00 01/01/18 320103
Bushkill Twp Northampton Northampton Nazareth Resident 023845 0.0145 n/a 01/01/12 480401
Bushkill Twp Northampton Northampton Nazareth Non-Res. 023844 0.01 52.00 01/01/07 480401
Butler City Butler Butler Butler Resident 021097 0.01 n/a 01/01/12 100101
Butler City Butler Butler Butler Non-Res. 021096 0.01 52.00 01/01/17 100101
Butler Twp Adams Adams Upper Adams Resident 020105 0.016 n/a 01/01/12 010604
Tax Manual Local Tax Chapter 13: Pennsylvania • 21
Butler Twp Adams Adams Upper Adams Non-Res. 020104 0.01 10.00 01/01/17 010604
Butler Twp Butler Butler Butler Resident 021101 0.01 n/a 01/01/12 100102
Butler Twp Butler Butler Butler Non-Res. 021100 0 52.00 01/01/06 100102
Butler Twp Luzerne Luzerne Hazleton Resident 023209 0.015 n/a 01/01/12 400504
Butler Twp Luzerne Luzerne Hazleton Non-Res. 023208 0.01 52.00 01/01/07 400504
Butler Twp Schuylkill Schuylkill North Schuylkill Resident 024097 0.01 n/a 01/01/12 540403
Butler Twp Schuylkill Schuylkill North Schuylkill Non-Res. 024096 0.01 52.00 01/01/18 540403
22 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘C’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Cadogan Twp Armstrong Armstrong Armstrong Resident 020493 0.01 n/a 01/01/12 030206
Cadogan Twp Armstrong Armstrong Armstrong Non-Res. 020492 0.005 10.00 12/15/06 030206
Caernarvon Twp Chester Berks Twin Valley Resident 020707 0.01 n/a 01/01/12 151001
Caernarvon Twp Chester Berks Twin Valley Non-Res. 020706 0.01 52.00 01/01/07 151001
Caernarvon Twp Lancaster Lancaster Eastern Lancaster Resident 022927 0.01 n/a 01/01/12 360502
Caernarvon Twp Lancaster Lancaster Eastern Lancaster Non-Res. 022926 0.01 10.00 07/01/17 360502
California Washington Washington California Resident 024701 0.01 n/a 01/01/12 630502
California Washington Washington California Non-Res. 024700 0.01 52.00 07/01/12 630502
Callensburg Clarion Clarion Keystone Resident 021647 0.01 n/a 01/01/12 160403
Callensburg Clarion Clarion Keystone Non-Res. 021646 0 0 01/01/02 160403
Callery Butler Butler Seneca Valley Resident 021183 0.01 n/a 01/01/12 100801
Callery Butler Butler Seneca Valley Non-Res. 021182 0 52.00 01/01/09 100801
Callimont Somerset Somerset Meyersdale Resident 024273 0.01 n/a 01/01/12 560301
Callimont Somerset Somerset Meyersdale Non-Res. 024272 0 0 01/01/02 560301
Caln Twp Chester Chester Coatesville Resident 021577 0.01 n/a 01/01/12 150201
Caln Twp Chester Chester Coatesville Non-Res. 021576 0.01 52.00 01/01/08 150201
Cambria Twp Cambria Cambria Central Cambria Resident 021217 0.01 n/a 01/01/12 110301
Cambria Twp Cambria Cambria Central Cambria Non-Res. 021216 0.005 25.00 01/01/17 110301
Cambridge Springs Crawford Crawford Penncrest Resident 021967 0.019 n/a 01/01/12 200403
Cambridge Springs Crawford Crawford Penncrest Non-Res. 021966 0.01 52.00 01/01/17 200403
Cambridge Twp Crawford Crawford Penncrest Resident 021897 0.01 n/a 01/01/12 200404
Cambridge Twp Crawford Crawford Penncrest Non-Res. 021896 0.01 0 01/01/02 200404
Camp Hill Cumberland Cumberland Camp Hill Resident 021991 0.02 n/a 01/01/12 210201
Camp Hill Cumberland Cumberland Camp Hill Non-Res. 021990 0.01 52.00 01/01/05 210201
Canaan Twp Wayne Wayne Western Wayne Resident 024835 0 n/a 01/01/12 640201
Canaan Twp Wayne Wayne Western Wayne Non-Res. 024834 0 10.00 01/01/86 640201
Canal Twp Venango Venango Franklin Resident 024583 0.01 n/a 01/01/12 610202
Canal Twp Venango Venango Franklin Non-Res. 024582 0.01 10.00 01/01/02 610202
Tax Manual Local Tax Chapter 13: Pennsylvania • 23
Canoe Twp Indiana Indiana Punxsutawney Resident 022675 0.01 n/a 01/01/12 330302
Canoe Twp Indiana Indiana Punxsutawney Non-Res. 022674 0.01 0 07/01/12 330302
Canoe Twp Jefferson Indiana Marion Center Resident 025564 0.0135 n/a 01/01/12 320401
Canoe Twp Jefferson Indiana Marion Center Non-Res 025563 0.01 0 07/01/12 320401
Canonsburg Washington Washington Canon-McMillan Resident 024703 0.01 n/a 01/01/12 630601
Canonsburg Washington Washington Canon-McMillan Non-Res. 024702 0.01 52.00 01/01/05 630601
Canton Bradford Bradford Canton Resident 020957 0.01 n/a 01/01/12 080201
Canton Bradford Bradford Canton Non-Res. 020956 0 52.00 01/01/08 080201
Canton Twp Bradford Bradford Canton Resident 025213 0.01 n/a 01/01/12 080202
Canton Twp Bradford Bradford Canton Non-Res. 025212 0 0 01/01/02 080202
Canton Twp Washington Washington Trinity Resident 024711 0.01 n/a 01/01/12 631302
Canton Twp Washington Washington Trinity Non-Res. 024710 0.01 52.00 01/01/13 631302
Carbon Twp Bedford Huntingdon Tussey Mountain Resident 022571 0.01 n/a 01/01/12 050506
Carbon Twp Bedford Huntingdon Tussey Mountain Non-Res. 022570 0.01 10.00 07/01/17 050506
Carbondale City Lackawanna Lackawanna Carbondale Resident 022853 0.025 n/a 07/01/17 350201
Carbondale City Lackawanna Lackawanna Carbondale Non-Res. 022852 0.01 52.00 12/15/06 350201
Carbondale Twp Lackawanna Lackawanna Lakeland Resident 022857 0.01 n/a 01/01/12 350401
Carbondale Twp Lackawanna Lackawanna Lakeland Non-Res. 022856 0 10.00 01/01/05 350401
Carlisle Cumberland Cumberland Carlisle Resident 021993 0.016 n/a 01/01/12 210301
Carlisle Cumberland Cumberland Carlisle Non-Res. 021992 0.01 52.00 01/01/06 210301
Carmichaels Greene Greene Carmichaels Resident 022557 0.01 n/a 01/01/12 300101
Carmichaels Greene Greene Carmichaels Non-Res. 022556 0.01 10.00 01/01/02 300101
Carnegie Allegheny Southwest Allegheny Carlynton Resident 020193 0.01 n/a 01/01/12 730401
Carnegie Allegheny Southwest Allegheny Carlynton Non-Res. 020192 0.01 52.00 07/01/08 730401
Carroll Twp Perry Perry West Perry Resident 023943 0.017 n/a 01/01/12 500403
Carroll Twp Perry Perry West Perry Non-Res. 023942 0.01 0 01/01/02 500403
Carroll Twp Washington Washington Ringgold Resident 024713 0.01 n/a 01/01/12 631201
Carroll Twp Washington Washington Ringgold Non-Res. 024712 0.005 52.00 01/01/06 631201
Carroll Twp York York Northern York Resident 025055 0.0125 n/a 01/01/12 670701
Carroll Twp York York Northern York Non-Res. 025054 0.01 52.00 07/01/12 670701
Carroll Valley Adams Adams Fairfield Resident 020107 0.015 n/a 01/01/12 010301
24 • Chapter 13: Pennsylvania Tax Manual Local Tax
Carroll Valley Adams Adams Fairfield Non-Res. 020106 0.005 0 01/01/02 010301
Carrolltown Cambria Cambria Cambria Heights Resident 021293 0.01 n/a 01/01/12 110201
Carrolltown Cambria Cambria Cambria Heights Non-Res. 021292 0.01 52.00 07/01/08 110201
Cascade Twp Lycoming Lycoming Montoursville Resident 023359 0.0165 n/a 01/01/12 410501
Cascade Twp Lycoming Lycoming Montoursville Non-Res. 023358 0 0 07/01/10 410501
Cass Twp Huntingdon Huntingdon Southern Huntingdon Resident 022573 0.01 n/a 01/01/12 310401
Cass Twp Huntingdon Huntingdon Southern Huntingdon Non-Res. 022572 0.005 0 01/01/02 310401
Cass Twp Schuylkill Schuylkill Minersville Resident 024101 0.01 n/a 01/01/12 540302
Cass Twp Schuylkill Schuylkill Minersville Non-Res. 024100 0.005 52.00 01/01/05 540302
Cassandra Cambria Cambria Portage Resident 021295 0.01 n/a 01/01/12 111001
Cassandra Cambria Cambria Portage Non-Res. 021294 0 15.00 01/01/06 111001
Casselman Somerset Somerset Rockwood Resident 024275 0.01 n/a 01/01/12 560502
Casselman Somerset Somerset Rockwood Non-Res. 024274 0 0 01/01/02 560502
Cassville Huntingdon Huntingdon Southern Huntingdon Resident 022635 0.01 n/a 01/01/12 310402
Cassville Huntingdon Huntingdon Southern Huntingdon Non-Res. 022634 0.005 0 07/01/17 310402
Castanea Twp Clinton Clinton Keystone Central Resident 021811 0.015 n/a 01/01/12 180107
Castanea Twp Clinton Clinton Keystone Central Non-Res. 021810 0.005 52.00 07/01/12 180107
Castle Shannon Allegheny Southwest Allegheny Bethel Park Resident 020195 0.01 n/a 01/01/12 730202
Castle Shannon Allegheny Southwest Allegheny Bethel Park Non-Res. 020194 0.01 47.00 07/01/15 730202
Castle Shannon Allegheny Southwest Allegheny Keystone Central Resident 025631 0.01 n/a 01/01/12 730901
Castle Shannon Allegheny Southwest Allegheny Keystone Central Non-Res 025630 0.01 52.00 01/01/12 730901
Catasauqua Lehigh Lehigh Catasauqua Resident 023155 0.01 n/a 01/01/12 390201
Catasauqua Lehigh Lehigh Catasauqua Non-Res. 023154 0.01 52.00 01/01/05 390201
Catawissa Columbia Columbia Southern Columbia Resident 021879 0.02 n/a 01/01/12 190601
Catawissa Columbia Columbia Southern Columbia Non-Res. 021878 0.01 10.00 01/01/14 190601
Catawissa Twp Columbia Columbia Bloomsburg Resident 021833 0.0156 n/a 01/01/12 190303
Catawissa Twp Columbia Columbia Bloomsburg Non-Res. 021832 0.01 10.00 01/01/14 190303
Catawissa Twp Columbia Columbia Southern Columbia Resident 025566 0.02 n/a 01/01/12 190602
Catawissa Twp Columbia Columbia Southern Columbia Non-Res 025565 0.01 0 01/01/14 190602
Catharine Twp Blair Blair Williamsburg Com Resident 020851 0.01 n/a 01/01/12 070701
Catharine Twp Blair Blair Williamsburg Com Non-Res. 020850 0.01 10.00 01/01/17 070701
Tax Manual Local Tax Chapter 13: Pennsylvania • 25
Cecil Twp Washington Washington Canon-McMillan Resident 024783 0.01 n/a 01/01/12 630602
Cecil Twp Washington Washington Canon-McMillan Non-Res. 024782 0.01 52.00 07/01/13 630602
Center Twp Butler Beaver Central Valley Resident 020529 0.01 n/a 01/01/12 040601
Center Twp Butler Beaver Central Valley Non-Res. 020528 0.01 52.00 07/01/12 040601
Center Twp Beaver Butler Butler Resident 021103 0.01 n/a 01/01/12 100103
Center Twp Beaver Butler Butler Non-Res. 021102 0.01 52.00 01/01/17 100103
Center Twp Greene Greene West Greene Resident 022515 0.01 n/a 01/01/12 300502
Center Twp Greene Greene West Greene Non-Res. 022514 0.01 52.00 01/01/13 300502
Center Twp Indiana Indiana Homer-Center Resident 022677 0.014 n/a 01/01/12 320201
Center Twp Indiana Indiana Homer-Center Non-Res. 022676 0 52.00 01/01/06 320201
Center Twp Snyder Snyder Midd-West Resident 024227 0.023 n/a 01/01/12 550104
Center Twp Snyder Snyder Midd-West Non-Res. 024226 0.01 10.00 01/01/86 550104
Centerport Berks Berks Schuylkill Valley Resident 020817 0.01 n/a 01/01/12 061402
Centerport Berks Berks Schuylkill Valley Non-Res. 020816 0.01 0 01/01/85 061402
Centerville Crawford Crawford Titusville Resident 021895 0.01 n/a 01/01/12 200501
Centerville Crawford Crawford Titusville Non-Res. 021894 0 10.00 01/01/02 200501
Centerville Washington Washington Bethlehem-Center Resident 024705 0.01 n/a 01/01/12 630302
Centerville Washington Washington Bethlehem-Center Non-Res. 024704 0.01 35.00 07/01/12 630302
Central City Somerset Somerset Shade-Central City Resident 024333 0.01 n/a 01/01/12 560701
Central City Somerset Somerset Shade-Central City Non-Res. 024332 0.01 10.00 07/01/13 560701
Centralia Northumberland Columbia Mount Carmel Resident 021881 0.01 n/a 01/01/12 490301
Centralia Northumberland Columbia Mount Carmel Non-Res. 021880 0.005 10.00 01/01/02 490301
Centre Hall Centre Centre Penns Valley Resident 021445 0.018 n/a 01/01/12 140301
Centre Hall Centre Centre Penns Valley Non-Res. 021444 0.005 0 01/01/17 140301
Centre Twp Berks Berks Schuylkill Valley Resident 020709 0.01 n/a 01/01/12 061403
Centre Twp Berks Berks Schuylkill Valley Non-Res. 020708 0.01 0 01/01/02 061403
Centre Twp Perry Perry West Perry Resident 023945 0.017 n/a 01/01/12 500404
Centre Twp Perry Perry West Perry Non-Res. 023944 0.01 0 07/01/08 500404
Ceres Twp Mckean Mckean Otto-Eldred Resident 023459 0.01 n/a 01/01/12 420301
Ceres Twp Mckean Mckean Otto-Eldred Non-Res. 023458 0.01 0 01/01/96 420301
Ceres Twp Potter McKean Oswayo Resident 025651 0.01 n/a 01/01/12 530501
26 • Chapter 13: Pennsylvania Tax Manual Local Tax
Ceres Twp Potter McKean Oswayo Non-Res 025650 0.01 0 01/01/12 530501
Chadds Ford Twp Chester Delaware Unionville-Chadds Ford Resident 025568 0 n/a 01/01/12 151107
Chadds Ford Twp Chester Delaware Unionville-Chadds Ford Non-Res 025567 0 52.00 01/01/07 151107
Chalfant Allegheny Southeast Allegheny Woodland Hills Resident 020389 0.01 n/a 01/01/12 721003
Chalfant Allegheny Southeast Allegheny Woodland Hills Non-Res. 020388 0 52.00 07/01/08 721003
Chalfont Bucks Bucks Central Bucks Resident 021033 0.01 n/a 01/01/12 090502
Chalfont Bucks Bucks Central Bucks Non-Res. 021032 0.01 52.00 01/01/07 090502
Chambersburg Franklin Franklin Chambersburg Resident 022447 0.017 n/a 01/01/12 280101
Chambersburg Franklin Franklin Chambersburg Non-Res. 022446 0.01 52.00 12/15/06 280101
Chanceford Twp York York Red Lion Resident 025057 0.01 n/a 01/01/12 670801
Chanceford Twp York York Red Lion Non-Res. 025056 0.001 0 07/01/15 670801
Chapman Northampton Northampton Northampton Resident 023799 0.012 n/a 01/01/12 480503
Chapman Northampton Northampton Northampton Non-Res. 023798 0.01 0 01/01/02 480503
Chapman Twp Clinton Clinton Keystone Central Resident 021771 0.015 n/a 01/01/12 180108
Chapman Twp Clinton Clinton Keystone Central Non-Res. 021770 0.005 52.00 07/01/12 180108
Chapman Twp Snyder Snyder Selinsgrove Resident 024229 0.021 n/a 01/01/12 550201
Chapman Twp Snyder Snyder Selinsgrove Non-Res. 024228 0 0 01/01/02 550201
Charleroi Washington Washington Charleroi Resident 024707 0.01 n/a 01/01/12 630701
Charleroi Washington Washington Charleroi Non-Res. 024706 0.01 52.00 01/01/06 630701
Charleston Twp Tioga Tioga Wellsboro Resident 024475 0.015 n/a 01/01/12 590302
Charleston Twp Tioga Tioga Wellsboro Non-Res. 024474 0.01 10.00 01/01/02 590302
Charlestown Twp Chester Chester Great Valley Resident 021463 0.01 n/a 01/01/12 150401
Charlestown Twp Chester Chester Great Valley Non-Res. 021462 0.005 52.00 01/01/10 150401
Chartiers Twp Washington Washington Chartiers-Houston Resident 024715 0.01 n/a 01/01/12 630801
Chartiers Twp Washington Washington Chartiers-Houston Non-Res. 024714 0.01 52.00 01/01/05 630801
Chatham Twp Tioga Tioga Northern Tioga Resident 024477 0.017 n/a 01/01/12 590102
Chatham Twp Tioga Tioga Northern Tioga Non-Res. 024476 0.01 10.00 01/01/02 590102
Cheltenham Twp Montgomery Montgomery Cheltenham Twp Resident 025263 0.01 n/a 01/01/12 460301
Cheltenham Twp Montgomery Montgomery Cheltenham Twp Non-Res. 025262 0.01 52.00 01/01/05 460301
Cherry Grove Twp Warren Warren Warren County Resident 024643 0.01 n/a 01/01/12 620103
Cherry Grove Twp Warren Warren Warren County Non-Res. 024642 0.01 5.00 01/01/06 620103
Tax Manual Local Tax Chapter 13: Pennsylvania • 27
Cherry Ridge Twp Wayne Wayne Wayne Highlands Resident 024837 0 n/a 01/01/12 640104
Cherry Ridge Twp Wayne Wayne Wayne Highlands Non-Res. 024836 0 0 01/00/00 640104
Cherry Tree Clearfield Indiana Harmony Resident 022723 0.01 n/a 01/01/12 170504
Cherry Tree Clearfield Indiana Harmony Non-Res. 022722 0.005 10.00 01/01/02 170504
Cherry Twp Butler Butler Moniteau Resident 021105 0.01 n/a 01/01/12 100501
Cherry Twp Butler Butler Moniteau Non-Res. 021104 0.01 52.00 01/01/08 100501
Cherry Twp Sullivan Sullivan Sullivan County Resident 024365 0.01 n/a 01/01/12 570101
Cherry Twp Sullivan Sullivan Sullivan County Non-Res. 024364 0 0 01/01/02 570101
Cherry Valley Butler Butler Moniteau Resident 021107 0.01 n/a 01/01/12 100502
Cherry Valley Butler Butler Moniteau Non-Res. 021106 0 10.00 01/01/02 100502
Cherryhill Twp Indiana Indiana Penns Manor Resident 022679 0.0125 n/a 01/01/12 320501
Cherryhill Twp Indiana Indiana Penns Manor Non-Res. 022678 0 0 01/01/02 320501
Cherrytree Twp Crawford Venango Titusville Resident 024585 0.01 n/a 01/01/12 200507
Cherrytree Twp Crawford Venango Titusville Non-Res. 024584 0 10.00 01/01/02 200507
Chest Spring Cambria Cambria Cambria Heights Resident 021325 0.01 n/a 01/01/12 110202
Chest Spring Cambria Cambria Cambria Heights Non-Res. 021324 0 0 01/01/02 110202
Chest Twp Cambria Cambria Cambria Heights Resident 021223 0.01 n/a 01/01/12 110203
Chest Twp Cambria Cambria Cambria Heights Non-Res. 021222 0.005 0 01/01/02 110203
Chest Twp Clearfield Clearfield Harmony Resident 021683 0.01 n/a 01/01/12 170502
Chest Twp Clearfield Clearfield Harmony Non-Res. 021682 0 10.00 01/01/02 170502
Chester City Delaware Delaware Chester-Upland Resident 022149 0.0275 n/a 01/01/17 230101
Chester City Delaware Delaware Chester-Upland Non-Res. 022148 0.0105 52.00 01/01/17 230101
Chester Heights Delaware Delaware Garnet Valley Resident 022221 0 n/a 01/01/12 230302
Chester Heights Delaware Delaware Garnet Valley Non-Res. 022220 0 52.00 01/00/12 230302
Chester Hill Clearfield Clearfield Philipsburg-Osceola Resident 021741 0.01 n/a 01/01/12 170704
Chester Hill Clearfield Clearfield Philipsburg-Osceola Non-Res. 021740 0 52.00 01/01/07 170704
Chester Twp Delaware Delaware Chester-Upland Resident 022223 0.01 n/a 01/01/12 230102
Chester Twp Delaware Delaware Chester-Upland Non-Res. 022222 0.01 10.00 01/01/85 230102
Chestnuthill Twp Monroe Monroe Pleasant Valley Resident 023627 0.01 n/a 01/01/12 450201
Chestnuthill Twp Monroe Monroe Pleasant Valley Non-Res. 023626 0.01 0 01/01/86 450201
Cheswick Allegheny North Allegheny Allegheny Valley Resident 020197 0.01 n/a 01/01/12 710101
28 • Chapter 13: Pennsylvania Tax Manual Local Tax
Cheswick Allegheny North Allegheny Allegheny Valley Non-Res. 020196 0 52.00 01/03/06 710101
Chicora Butler Butler Karns City Resident 021179 0.01 n/a 01/01/12 100305
Chicora Butler Butler Karns City Non-Res. 021178 0 52.00 01/01/08 100305
Chippewa Twp Beaver Beaver Blackhawk Resident 020531 0.01 n/a 01/01/12 040501
Chippewa Twp Beaver Beaver Blackhawk Non-Res. 020530 0.005 52.00 07/01/13 040501
Choconut Twp Susquehanna Susquehanna Montrose Resident 024435 0 n/a 01/01/12 580403
Choconut Twp Susquehanna Susquehanna Montrose Non-Res. 024434 0 0 01/00/00 580403
Christiana Lancaster Lancaster Octorara Resident 023027 0.01 n/a 01/01/12 361307
Christiana Lancaster Lancaster Octorara Non-Res. 023026 0 0 01/01/02 361307
Churchill Allegheny Southeast Allegheny Woodland Hills Resident 020199 0.01 n/a 01/01/12 721004
Churchill Allegheny Southeast Allegheny Woodland Hills Non-Res. 020198 0.01 52.00 01/01/05 721004
Clairton Allegheny Southwest Allegheny Clairton City Resident 020201 0.150 n/a 01/01/12 730601
Clairton Allegheny Southwest Allegheny Clairton City Non-Res. 020200 0 52.00 01/01/06 730601
Clara Twp Potter Potter Oswayo Valley Resident 024035 0.01 n/a 01/01/12 530502
Clara Twp Potter Potter Oswayo Valley Non-Res. 024034 0 0 01/00/00 530502
Clarendon Warren Warren Warren County Resident 024679 0.01 n/a 01/01/12 620104
Clarendon Warren Warren Warren County Non-Res. 024678 0.01 5.00 12/15/06 620104
Clarion Clarion Clarion Clarion Resident 021609 0.01 n/a 01/01/12 160201
Clarion Clarion Clarion Clarion Non-Res. 021608 0.01 52.00 01/01/13 160201
Clarion Twp Clarion Clarion Clarion-Limestone Resident 025229 0.01 n/a 01/01/12 160301
Clarion Twp Clarion Clarion Clarion-Limestone Non-Res. 025228 0 52.00 01/01/08 160301
Clark Mercer Mercer Sharpsville Resident 023575 0.01 n/a 01/01/12 431001
Clark Mercer Mercer Sharpsville Non-Res. 023574 0.01 40.00 01/01/06 431001
Clarks Green Lackawanna Lackawanna Abington Heights Resident 022909 0.01 n/a 01/01/12 350102
Clarks Green Lackawanna Lackawanna Abington Heights Non-Res. 022908 0.005 52.00 01/01/14 350102
Clarks Summit Lackawanna Lackawanna Abington Heights Resident 022855 0.01 n/a 01/01/12 350103
Clarks Summit Lackawanna Lackawanna Abington Heights Non-Res. 022854 0.01 52.00 12/15/06 350103
Clarksville Greene Greene Jefferson-Morgan Resident 022559 0.01 n/a 01/01/12 300301
Clarksville Greene Greene Jefferson-Morgan Non-Res. 022558 0.01 10.00 01/01/02 300301
Clay Twp Butler Butler Moniteau Resident 021109 0.01 n/a 01/01/12 100503
Clay Twp Butler Butler Moniteau Non-Res. 021108 0 10.00 01/01/02 100503
Tax Manual Local Tax Chapter 13: Pennsylvania • 29
Clay Twp Huntingdon Huntingdon Southern Huntingdon Co Resident 022575 0.01 n/a 01/01/12 310403
Clay Twp Huntingdon Huntingdon Southern Huntingdon Co Non-Res. 022574 0.01 0 07/01/17 310403
Clay Twp Lancaster Lancaster Ephrata Resident 022931 0.01 n/a 01/01/12 360702
Clay Twp Lancaster Lancaster Ephrata Non-Res. 022930 0 52.00 01/01/09 360702
Claysville Washington Washington McGuffey Resident 024785 0.01 n/a 01/01/12 631003
Claysville Washington Washington McGuffey Non-Res. 024784 0.01 52.00 07/01/12 631003
Clearfield Clearfield Clearfield Clearfield Resident 021679 0.01 n/a 01/01/12 170102
Clearfield Clearfield Clearfield Clearfield Non-Res. 021678 0.005 52.00 01/01/06 170102
Clearfield Twp Butler Butler Butler Resident 021111 0.01 n/a 01/01/12 100104
Clearfield Twp Butler Butler Butler Non-Res. 021110 0 5.00 01/01/02 100104
Clearfield Twp Cambria Cambria Cambria Heights Resident 021225 0.01 n/a 01/01/12 110204
Clearfield Twp Cambria Cambria Cambria Heights Non-Res. 021224 0.01 0 01/01/02 110204
Cleona Lebanon Lebanon Annville-Cleona Resident 023139 0.014 n/a 01/01/12 380102
Cleona Lebanon Lebanon Annville-Cleona Non-Res. 023138 0 52.00 01/01/08 380102
Cleveland Twp Columbia Columbia Southern Columbia Resident 021835 0.02 n/a 01/01/12 190603
Cleveland Twp Columbia Columbia Southern Columbia Non-Res. 021834 0.01 0 12/15/06 190603
Clifford Twp Susquehanna Susquehanna Mountain View Resident 024437 0.01 n/a 01/01/12 580502
Clifford Twp Susquehanna Susquehanna Mountain View Non-Res. 024436 0.01 0 07/01/13 580502
Clifton Heights Delaware Delaware Upper Darby Resident 022151 0 n/a 01/01/12 231301
Clifton Heights Delaware Delaware Upper Darby Non-Res. 022150 0 52.00 01/01/06 231301
Clifton Twp Lackawanna Lackawanna North Pocono Resident 022861 0.01 n/a 01/01/12 350601
Clifton Twp Lackawanna Lackawanna North Pocono Non-Res. 022860 0 0 01/01/02 350601
Clinton Twp Butler Butler South Butler Co Resident 021113 0.01 n/a 01/01/12 100701
Clinton Twp Butler Butler South Butler Co Non-Res. 021112 0 52.00 01/01/09 100701
Clinton Twp Lycoming Lycoming Montgomery Resident 023361 0.0175 n/a 01/01/12 410402
Clinton Twp Lycoming Lycoming Montgomery Non-Res. 023360 0.005 52.00 01/01/15 410402
Clinton Twp Venango Venango Franklin Resident 024587 0.01 n/a 01/01/12 610203
Clinton Twp Venango Venango Franklin Non-Res. 024586 0.01 25.00 07/01/09 610203
Clinton Twp Susquehanna Wayne Forest City Resident 024839 0.01 n/a 01/01/12 580305
Clinton Twp Susquehanna Wayne Forest City Non-Res. 024838 0.005 0 07/01/16 580305
Clinton Twp Wayne Wayne Western Wayne Resident 025624 0.005 n/a 07/01/16 640202
30 • Chapter 13: Pennsylvania Tax Manual Local Tax
Clinton Twp Wayne Wayne Western Wayne Non-Res. 025623 0.005 0 07/01/16 640202
Clinton Twp Wyoming Wyoming Lackawanna Trail Resident 025011 0.01 n/a 01/01/12 660105
Clinton Twp Wyoming Wyoming Lackawanna Trail Non-Res. 025010 0 52.00 01/01/14 660105
Clintonville Venango Venango Franklin Resident 024627 0.01 n/a 01/01/12 610204
Clintonville Venango Venango Franklin Non-Res. 024626 0.01 10.00 01/01/02 610204
Clover Twp Jefferson Jefferson Brookville Resident 022753 0.01 n/a 01/01/12 330204
Clover Twp Jefferson Jefferson Brookville Non-Res. 022752 0.01 10.00 01/01/08 330204
Clymer Indiana Indiana Penns Manor Resident 022725 0.0125 n/a 01/01/12 320502
Clymer Indiana Indiana Penns Manor Non-Res. 022724 0 52.00 01/01/06 320502
Clymer Twp Tioga Tioga Northern Tioga Resident 024479 0.017 n/a 01/01/12 590103
Clymer Twp Tioga Tioga Northern Tioga Non-Res. 024478 0.01 10.00 07/01/12 590103
Coal Center Washington Washington California Resident 024787 0.01 n/a 01/01/12 630503
Coal Center Washington Washington California Non-Res. 024786 0.005 5.00 01/01/02 630503
Coal Twp Northumberland Northumberland Shamokin Resident 023867 0.01 n/a 01/01/12 490401
Coal Twp Northumberland Northumberland Shamokin Non-Res. 023866 0.01 52.00 01/01/07 490401
Coaldale Bedford Bedford Tussey Mountain Resident 020627 0.01 n/a 01/01/12 050502
Coaldale Bedford Bedford Tussey Mountain Non-Res. 020626 0 10.00 01/01/02 050502
Coaldale Carbon Schuylkill Panther Valley Resident 024099 0.01 n/a 01/01/12 130404
Coaldale Carbon Schuylkill Panther Valley Non-Res. 024098 0.01 52.00 01/01/13 130404
Coalmont Bedford Huntingdon Tussey Mountain Resident 022577 0.01 n/a 01/01/12 050507
Coalmont Bedford Huntingdon Tussey Mountain Non-Res. 022576 0.01 10.00 07/01/17 050507
Coalport Clearfield Clearfield Glendale Resident 021743 0.01 n/a 01/01/12 170404
Coalport Clearfield Clearfield Glendale Non-Res. 021742 0.005 10.00 01/01/02 170404
Coatesville Chester Chester Coatesville Resident 021461 0.025 n/a 01/01/12 150202
Coatesville Chester Chester Coatesville Non-Res. 021460 0.01 52.00 01/01/06 150202
Cochranton Crawford Crawford Crawford Central Resident 021971 0.01 n/a 01/01/12 200201
Cochranton Crawford Crawford Crawford Central Non-Res. 021970 0.01 52.00 07/01/15 200201
Codorus Twp York York Southern York Resident 025061 0.013 n/a 01/01/12 671101
Codorus Twp York York Southern York Non-Res. 025060 0 0 01/01/02 671101
Cogan House Twp Tioga Lycoming Southern Tioga Resident 023363 0.017 n/a 01/01/12 590201
Cogan House Twp Tioga Lycoming Southern Tioga Non-Res. 023362 0 0 01/01/02 590201
Tax Manual Local Tax Chapter 13: Pennsylvania • 31
Cokeburg Washington Washington Bentworth Resident 024789 0.01 n/a 01/01/12 630202
Cokeburg Washington Washington Bentworth Non-Res. 024788 0.005 52.00 07/01/02 630202
Cold Spring Twp Lebanon Lebanon Northern Lebanon Resident 023103 0.01 n/a 01/01/12 380502
Cold Spring Twp Lebanon Lebanon Northern Lebanon Non-Res. 023102 0 0 01/01/02 380502
Colebrook Twp Clinton Clinton Keystone Central Resident 021773 0.015 n/a 01/01/12 180109
Colebrook Twp Clinton Clinton Keystone Central Non-Res. 021772 0.005 10.00 07/01/12 180109
Colebrookdale Twp Berks Berks Boyertown Resident 020711 0.01 n/a 01/01/12 060204
Colebrookdale Twp Berks Berks Boyertown Non-Res. 020710 0.01 52.00 01/01/12 060204
Colerain Twp Bedford Bedford Bedford Resident 020629 0.015 n/a 01/01/12 050103
Colerain Twp Bedford Bedford Bedford Non-Res. 020628 0.01 10.00 12/15/06 050103
Colerain Twp Lancaster Lancaster Solanco Resident 022933 0.0165 n/a 01/01/12 361602
Colerain Twp Lancaster Lancaster Solanco Non-Res. 022932 0 0 01/01/02 361602
College Twp Centre Centre State College Resident 021395 0.0145 n/a 01/01/12 140402
College Twp Centre Centre State College Non-Res. 021394 0.01 52.00 01/01/17 140402
Collegeville Montgomery Montgomery Perkiomen Valley Resident 023717 0.014 n/a 01/01/12 461201
Collegeville Montgomery Montgomery Perkiomen Valley Non-Res. 023716 0.01 52.00 01/01/05 461201
Colley Twp Sullivan Sullivan Sullivan County Resident 024367 0.01 n/a 01/01/12 570102
Colley Twp Sullivan Sullivan Sullivan County Non-Res. 024366 0 0 01/01/02 570102
Collier Twp Allegheny Southwest Allegheny Chartiers Valley Resident 020213 0.01 n/a 01/01/12 730502
Collier Twp Allegheny Southwest Allegheny Chartiers Valley Non-Res. 020212 0.01 52.00 01/01/15 730502
Collingdale Delaware Delaware Southeast Delco Resident 022153 0 n/a 01/01/12 231101
Collingdale Delaware Delaware Southeast Delco Non-Res. 022152 0 0 01/00/00 231101
Columbia Lancaster Lancaster Columbia Boro Resident 022929 0.01 n/a 01/01/12 360201
Columbia Lancaster Lancaster Columbia Boro Non-Res. 022928 0 52.00 01/01/05 360201
Columbia Twp Bradford Bradford Troy Resident 020901 0.01 n/a 01/01/12 080605
Columbia Twp Bradford Bradford Troy Non-Res. 020900 0 0 01/01/02 080605
Columbus Twp Erie Warren Corry Resident 024681 0.01 n/a 01/01/12 250107
Columbus Twp Erie Warren Corry Non-Res. 024680 0.01 0 08/01/86 250107
Colwyn Delaware Delaware William Penn Resident 022155 0 n/a 01/01/12 231502
Colwyn Delaware Delaware William Penn Non-Res. 022154 0 52.00 01/01/10 231502
Concord Twp Butler Butler Moniteau Resident 021115 0.01 n/a 01/01/12 100504
32 • Chapter 13: Pennsylvania Tax Manual Local Tax
Concord Twp Butler Butler Moniteau Non-Res. 021114 0.01 10.00 01/01/13 100504
Concord Twp Delaware Delaware Garnet Valley Resident 022159 0 n/a 01/01/12 230303
Concord Twp Delaware Delaware Garnet Valley Non-Res. 022158 0 52.00 01/17/06 230303
Concord Twp Erie Erie Corry Resident 022267 0.01 n/a 01/01/12 250103
Concord Twp Erie Erie Corry Non-Res. 022266 0.01 0 01/01/14 250103
Conemaugh Twp Cambria Cambria Conemaugh Twp Resident 021297 0.01 n/a 01/01/12 110401
Conemaugh Twp Cambria Cambria Conemaugh Twp Non-Res. 021296 0 10.00 01/01/02 110401
Conemaugh Twp Indiana Indiana Blairsville-Saltsburg Resident 022681 0.0125 n/a 01/01/12 320104
Conemaugh Twp Indiana Indiana Blairsville-Saltsburg Non-Res. 022680 0.005 52.00 01/01/13 320104
Conemaugh Twp Somerset Somerset Conemaugh Valley Resident 024277 0.01 n/a 01/01/12 560202
Conemaugh Twp Somerset Somerset Conemaugh Valley Non-Res. 024276 0.005 52.00 01/01/13 560202
Conestoga Twp Lancaster Lancaster Penn Manor Resident 023029 0.01 n/a 01/01/12 361401
Conestoga Twp Lancaster Lancaster Penn Manor Non-Res. 023028 0.01 0 07/01/17 361401
Conewago Twp Adams Adams Conewago Valley Resident 020109 0.015 n/a 01/01/12 010204
Conewago Twp Adams Adams Conewago Valley Non-Res. 020108 0.01 52.00 01/01/17 010204
Conewago Twp Dauphin Dauphin Lower Dauphin Resident 022059 0.01 n/a 01/01/12 220501
Conewago Twp Dauphin Dauphin Lower Dauphin Non-Res. 022058 0.01 10.00 07/01/12 220501
Conewago Twp York York Northeastern York Resident 025063 0.01 n/a 01/01/12 670601
Conewago Twp York York Northeastern York Non-Res. 025062 0.01 52.00 07/01/14 670601
Conewango Twp Warren Warren Warren County Resident 024645 0.01 n/a 01/01/12 620105
Conewango Twp Warren Warren Warren County Non-Res. 024644 0.01 52.00 07/01/06 620105
Confluence Somerset Somerset Turkeyft Vlly Resident 024335 0.01 n/a 01/01/12 561003
Confluence Somerset Somerset Turkeyft Vlly Non-Res. 024334 0 0 01/01/02 561003
Conneaut Lake Crawford Crawford Conneaut Resident 021973 0.01 n/a 01/01/12 200102
Conneaut Lake Crawford Crawford Conneaut Non-Res. 021972 0.01 10.00 12/15/06 200102
Conneaut Twp Crawford Crawford Conneaut Resident 021899 0.01 n/a 01/01/12 200103
Conneaut Twp Crawford Crawford Conneaut Non-Res. 021898 0.01 0 01/01/02 200103
Conneaut Twp Erie Erie Northwestern Resident 022269 0.01 n/a 01/01/12 251102
Conneaut Twp Erie Erie Northwestern Non-Res. 022268 0.01 52.00 07/01/12 251102
Conneautville Crawford Crawford Conneaut Resident 021975 0.01 n/a 01/01/12 200104
Conneautville Crawford Crawford Conneaut Non-Res. 021974 0.01 10.00 01/01/02 200104
Tax Manual Local Tax Chapter 13: Pennsylvania • 33
Connellsville City Fayette Fayette Connellsville Resident 022347 0.01 n/a 01/01/12 260302
Connellsville City Fayette Fayette Connellsville Non-Res. 022346 0.01 52.00 01/01/17 260302
Connellsville Twp Fayette Fayette Connellsville Resident 022349 0.01 n/a 01/01/12 260303
Connellsville Twp Fayette Fayette Connellsville Non-Res. 022348 0.01 52.00 01/01/12 260303
Connoquenessing Boro Butler Butler Butler Resident 021185 0.01 n/a 01/01/12 100105
Connoquenessing Boro Butler Butler Butler Non-Res. 021184 0 5.00 01/01/02 100105
Connoquenessing Twp Butler Butler Butler Resident 021117 0.01 n/a 01/01/12 100106
Connoquenessing Twp Butler Butler Butler Non-Res. 021116 0 52.00 01/01/11 100106
Conoy Twp Lancaster Lancaster Elizabethtown Resident 022935 0.01 n/a 01/01/12 360601
Conoy Twp Lancaster Lancaster Elizabethtown Non-Res. 022934 0 0 01/01/02 360601
Conshohocken Montgomery Montgomery Colonial Resident 023667 0.01 n/a 01/01/12 460401
Conshohocken Montgomery Montgomery Colonial Non-Res. 023666 0.01 52.00 04/01/05 460401
Conway Beaver Beaver Freedom Resident 020583 0.01 n/a 01/01/12 040701
Conway Beaver Beaver Freedom Non-Res. 020582 0.005 52.00 01/01/05 040701
Conyngham Boro Luzerne Luzerne Hazleton Resident 023311 0.015 n/a 01/01/12 400505
Conyngham Boro Luzerne Luzerne Hazleton Non-Res. 023310 0.01 52.00 01/01/13 400505
Conyngham Twp Schuylkill Columbia North Schuylkill Resident 021837 0.01 n/a 01/01/12 540401
Conyngham Twp Schuylkill Columbia North Schuylkill Non-Res. 021836 0 52.00 07/01/15 540401
Conyngham Twp Luzerne Luzerne Greater Nanticoke Resident 023217 0.01 n/a 01/01/12 400301
Conyngham Twp Luzerne Luzerne Greater Nanticoke Non-Res. 023216 0.01 10.00 01/01/86 400301
Cook Twp Westmoreland Westmoreland Ligonier Valley Resident 024887 0.01 n/a 01/01/12 651002
Cook Twp Westmoreland Westmoreland Ligonier Valley Non-Res. 024886 0.005 52.00 07/01/10 651002
Cooke Twp Cumberland Cumberland Big Spring Resident 021995 0.0165 n/a 01/01/12 210101
Cooke Twp Cumberland Cumberland Big Spring Non-Res. 021994 0.01 10.00 12/15/06 210101
Coolbaugh Twp Monroe Monroe Pocono Mountain Resident 023629 0.01 n/a 01/01/12 450302
Coolbaugh Twp Monroe Monroe Pocono Mountain Non-Res. 023628 0.01 52.00 07/01/09 450302
Coolspring Twp Mercer Mercer Mercer Resident 023497 0.01 n/a 01/01/12 430701
Coolspring Twp Mercer Mercer Mercer Non-Res. 023496 0.01 10.00 01/01/08 430701
Cooper Twp Clearfield Clearfield West Branch Resident 021687 0.01 n/a 01/01/12 170801
Cooper Twp Clearfield Clearfield West Branch Non-Res. 021686 0.005 52.00 07/01/09 170801
Cooper Twp Montour Montour Danville Resident 025570 0.0165 n/a 01/01/12 470101
34 • Chapter 13: Pennsylvania Tax Manual Local Tax
Cooper Twp Montour Montour Danville Non-Res 025569 0.01 52.00 07/01/13 470101
Coopersburg Lehigh Lehigh Southern Lehigh Resident 023197 0.01 n/a 01/01/12 390801
Coopersburg Lehigh Lehigh Southern Lehigh Non-Res. 023196 0.01 52.00 01/01/06 390801
Cooperstown Venango Venango Valley Grove Resident 024629 0.01 n/a 01/01/12 610401
Cooperstown Venango Venango Valley Grove Non-Res. 024628 0 10.00 01/01/02 610401
Coplay Lehigh Lehigh Whitehall-Coplay Resident 023157 0.01 n/a 01/01/12 390901
Coplay Lehigh Lehigh Whitehall-Coplay Non-Res. 023156 0.01 10.00 05/09/85 390901
Coraopolis Allegheny Southwest Allegheny Cornell Resident 020203 0.01 n/a 01/01/12 730701
Coraopolis Allegheny Southwest Allegheny Cornell Non-Res. 020202 0 52.00 01/01/06 730701
Cornplanter Twp Venango Venango Oil City Resident 024589 0.01 n/a 01/01/12 610301
Cornplanter Twp Venango Venango Oil City Non-Res. 024588 0.01 52.00 01/01/06 610301
Cornwall Lebanon Lebanon Cornwall-Lebanon Resident 023141 0.01 n/a 01/01/12 380201
Cornwall Lebanon Lebanon Cornwall-Lebanon Non-Res. 023140 0 52.00 01/01/11 380201
Corry Erie Erie Corry Resident 022265 0.01 n/a 01/01/12 250104
Corry Erie Erie Corry Non-Res. 022264 0.01 52.00 01/01/06 250104
Corsica Clarion Jefferson Clarion-Limestone Resident 022799 0.01 n/a 01/01/12 160305
Corsica Clarion Jefferson Clarion-Limestone Non-Res. 022798 0 52.00 07/01/06 160305
Corydon Twp Mckean Mckean Bradford Resident 023461 0.01 n/a 01/01/12 420103
Corydon Twp Mckean Mckean Bradford Non-Res. 023460 0.01 0 01/01/02 420103
Coudersport Potter Potter Coudersport Resident 024033 0.01 n/a 01/01/12 530202
Coudersport Potter Potter Coudersport Non-Res. 024032 0.01 52.00 01/01/08 530202
Courtdale Luzerne Luzerne Wyoming Valley West Resident 023313 0.01 n/a 01/01/12 401101
Courtdale Luzerne Luzerne Wyoming Valley West Non-Res. 023312 0.01 52.00 11/10/05 401101
Covington Twp Clearfield Clearfield Clearfield Resident 021689 0.01 n/a 01/01/12 170103
Covington Twp Clearfield Clearfield Clearfield Non-Res. 021688 0 10.00 01/01/02 170103
Covington Twp Lackawanna Lackawanna North Pocono Resident 022865 0.01 n/a 01/01/12 350602
Covington Twp Lackawanna Lackawanna North Pocono Non-Res. 022864 0.01 52.00 07/01/12 350602
Covington Twp Tioga Tioga Southern Tioga Resident 024531 0.017 n/a 01/01/12 590205
Covington Twp Tioga Tioga Southern Tioga Non-Res. 024530 0.01 0 01/01/86 590205
Cowanshannock Twp Armstrong Armstrong Armstrong Resident 020439 0.01 n/a 01/01/12 030207
Cowanshannock Twp Armstrong Armstrong Armstrong Non-Res. 020438 0.01 0 01/01/02 030207
Tax Manual Local Tax Chapter 13: Pennsylvania • 35
Crafton Allegheny Southwest Allegheny Carlynton Resident 020205 0.01 n/a 01/01/12 730402
Crafton Allegheny Southwest Allegheny Carlynton Non-Res. 020204 0.01 52.00 01/01/05 730402
Cranberry Twp Butler Butler Seneca Valley Resident 021119 0.01 n/a 01/01/12 100802
Cranberry Twp Butler Butler Seneca Valley Non-Res. 021118 0.01 52.00 07/01/14 100802
Cranberry Twp Venango Venango Cranberry Resident 024631 0.01 n/a 01/01/12 610101
Cranberry Twp Venango Venango Cranberry Non-Res. 024630 0.01 52.00 01/01/06 610101
Cranesville Erie Erie Northwestern Resident 022321 0.01 n/a 01/01/12 251103
Cranesville Erie Erie Northwestern Non-Res. 022320 0.01 52.00 01/01/11 251103
Crawford Twp Lycoming Clinton Jersey Shore Resident 021775 0.016 n/a 01/01/12 410202
Crawford Twp Lycoming Clinton Jersey Shore Non-Res. 021774 0 0 01/01/02 410202
Creekside Indiana Indiana Marion Center Resident 022727 0.0135 n/a 01/01/12 320402
Creekside Indiana Indiana Marion Center Non-Res. 022726 0 0 01/01/02 320402
Crescent Twp Allegheny Southwest Allegheny Moon Resident 020225 0.01 n/a 01/01/12 731101
Crescent Twp Allegheny Southwest Allegheny Moon Non-Res. 020224 0 52.00 07/01/08 731101
Cresson Cambria Cambria Penn Cambria Resident 021219 0.01 n/a 01/01/12 110903
Cresson Cambria Cambria Penn Cambria Non-Res. 021218 0 52.00 01/01/08 110903
Cresson Twp Cambria Cambria Penn Cambria Resident 025219 0.01 n/a 01/01/12 110904
Cresson Twp Cambria Cambria Penn Cambria Non-Res. 025218 0.005 10.00 01/01/02 110904
Cressona Schuylkill Schuylkill Blue Mountain Resident 024157 0.01 n/a 01/01/12 540102
Cressona Schuylkill Schuylkill Blue Mountain Non-Res. 024156 0 10.00 01/01/02 540102
Cromwell Twp Huntingdon Huntingdon Southern Huntingdon Co Resident 022579 0.01 n/a 01/01/12 310404
Cromwell Twp Huntingdon Huntingdon Southern Huntingdon Co Non-Res. 022578 0 0 01/01/02 310404
Cross Creek Twp Washington Washington Avella Resident 024791 0.01 n/a 01/01/12 630101
Cross Creek Twp Washington Washington Avella Non-Res. 024790 0.01 52.00 01/01/08 630101
Cross Roads York York South Eastern Resident 025149 0.01 n/a 01/01/12 670901
Cross Roads York York South Eastern Non-Res. 025148 0.005 10.00 12/15/06 670901
Croyle Twp Cambria Cambria Forest Hills Resident 021231 0.01 n/a 01/01/12 110602
Croyle Twp Cambria Cambria Forest Hills Non-Res. 021230 0.01 52.00 01/01/17 110602
Cumberland Twp Adams Adams Gettysburg Resident 020111 0.017 n/a 01/01/12 010401
Cumberland Twp Adams Adams Gettysburg Non-Res. 020110 0.01 52.00 01/01/06 010401
Cumberland Twp Greene Greene Carmichaels Resident 022517 0.01 n/a 01/01/12 300102
36 • Chapter 13: Pennsylvania Tax Manual Local Tax
Cumberland Twp Greene Greene Carmichaels Non-Res. 022516 0.01 52.00 07/01/17 300102
Cumberland Valley Twp Bedford Bedford Bedford Resident 020631 0.015 n/a 01/01/12 050104
Cumberland Valley Twp Bedford Bedford Bedford Non-Res. 020630 0.01 10.00 12/15/06 050104
Cummings Twp Lycoming Lycoming Jersey Shore Resident 023365 0.016 n/a 01/01/12 410207
Cummings Twp Lycoming Lycoming Jersey Shore Non-Res. 023364 0 0 01/01/02 410207
Cumru Twp Berks Berks Governor Mifflin Resident 020713 0.01 n/a 01/01/12 060802
Cumru Twp Berks Berks Governor Mifflin Non-Res. 020712 0.01 52.00 01/01/06 060802
Curtin Twp Clinton Centre Keystone Central Resident 021397 0.015 n/a 01/01/12 180101
Curtin Twp Clinton Centre Keystone Central Non-Res. 021396 0.005 10.00 01/01/17 180101
Curwensville Clearfield Clearfield Curwensville Resident 021681 0.01 n/a 01/01/12 170201
Curwensville Clearfield Clearfield Curwensville Non-Res. 021680 0.01 52.00 01/01/06 170201
Cussewago Twp Crawford Crawford Penncrest Resident 021901 0.01 n/a 01/01/12 200405
Cussewago Twp Crawford Crawford Penncrest Non-Res. 021900 0.01 10.00 12/15/06 200405
Tax Manual Local Tax Chapter 13: Pennsylvania • 37
‘D’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Daisytown Cambria Cambria Conemaugh Valley Resident 021233 0.01 n/a 01/01/12 110402
Daisytown Cambria Cambria Conemaugh Valley Non-Res. 021232 0.01 10.00 01/01/02 110402
Dale Cambria Cambria Ferndale Resident 021221 0.01 n/a 01/01/12 110502
Dale Cambria Cambria Ferndale Non-Res. 021220 0 10.00 01/01/02 110502
Dallas Luzerne Luzerne Dallas Resident 023211 0.01 n/a 01/01/12 400201
Dallas Luzerne Luzerne Dallas Non-Res. 023210 0.01 52.00 01/01/13 400201
Dallas Twp Luzerne Luzerne Dallas Resident 023221 0.01 n/a 01/01/12 400202
Dallas Twp Luzerne Luzerne Dallas Non-Res. 023220 0.01 52.00 01/01/06 400202
Dallastown York York Dallastown Resident 025059 0.01 n/a 01/01/12 670201
Dallastown York York Dallastown Non-Res. 025058 0.01 10.00 07/01/14 670201
Dalton Wyoming Lackawanna Lackawanna Trail Resident 022911 0.01 n/a 01/01/12 660102
Dalton Wyoming Lackawanna Lackawanna Trail Non-Res. 022910 0.01 0 01/01/02 660102
Damascus Twp Wayne Wayne Wayne Highlands Resident 024869 0 n/a 01/01/12 640105
Damascus Twp Wayne Wayne Wayne Highlands Non-Res. 024868 0 0 01/00/00 640105
Danville Montour Montour Danville Resident 023771 0.0165 n/a 01/01/12 470102
Danville Montour Montour Danville Non-Res. 023770 0.01 52.00 01/01/05 470102
Darby Delaware Delaware William Penn Resident 022157 0.01 n/a 01/01/12 231503
Darby Delaware Delaware William Penn Non-Res. 022156 0.01 52.00 01/01/05 231503
Darby Twp Delaware Delaware Southeast Delco Resident 022165 0 n/a 01/01/12 231102
Darby Twp Delaware Delaware Southeast Delco Non-Res. 022164 0 52.00 07/01/09 231102
Darlington Beaver Beaver Blackhawk Resident 020591 0.01 n/a 01/01/12 040502
Darlington Beaver Beaver Blackhawk Non-Res. 020590 0.005 10.00 12/15/06 040502
Darlington Twp Beaver Beaver Blackhawk Resident 025201 0.01 n/a 01/01/12 040503
Darlington Twp Beaver Beaver Blackhawk Non-Res. 025200 0.005 10.00 01/01/05 040503
Daugherty Twp Beaver Beaver New Brighton Resident 020537 0.01 n/a 01/01/12 041001
Daugherty Twp Beaver Beaver New Brighton Non-Res. 020536 0.005 52.00 01/01/05 041001
Dauphin Dauphin Dauphin Central Dauphin Resident 022119 0.02 n/a 01/01/12 220101
Dauphin Dauphin Dauphin Central Dauphin Non-Res. 022118 0.01 0 07/01/00 220101
38 • Chapter 13: Pennsylvania Tax Manual Local Tax
Davidson Twp Sullivan Sullivan Sullivan County Resident 024369 0.01 n/a 01/01/12 570103
Davidson Twp Sullivan Sullivan Sullivan County Non-Res. 024368 0 0 01/01/02 570103
Dawson Fayette Fayette Connellsville Resident 022401 0.01 n/a 01/01/12 260304
Dawson Fayette Fayette Connellsville Non-Res. 022400 0.01 0 07/01/12 260304
Dayton Armstrong Armstrong Armstrong Resident 020495 0.01 n/a 01/01/12 030208
Dayton Armstrong Armstrong Armstrong Non-Res. 020494 0.01 0 01/01/97 030208
Dean Twp Cambria Cambria Penn Cambria Resident 021235 0.01 n/a 01/01/12 110905
Dean Twp Cambria Cambria Penn Cambria Non-Res. 021234 0.01 10.00 01/01/05 110905
Decatur Twp Clearfield Clearfield Philipsburg-Osceola Resident 021691 0.01 n/a 01/01/12 170705
Decatur Twp Clearfield Clearfield Philipsburg-Osceola Non-Res. 021690 0.01 52.00 01/01/09 170705
Decatur Twp Mifflin Mifflin Mifflin County Resident 023601 0.0135 n/a 01/01/12 440105
Decatur Twp Mifflin Mifflin Mifflin County Non-Res. 023600 0.01 10.00 01/01/02 440105
Deemston Washington Washington Bethlehem-Center Resident 024793 0.01 n/a 01/01/12 630303
Deemston Washington Washington Bethlehem-Center Non-Res. 024792 0 52.00 01/01/05 630303
Deer Creek Twp Mercer Mercer Commodore Perry Resident 023499 0.01 n/a 01/01/12 430101
Deer Creek Twp Mercer Mercer Commodore Perry Non-Res. 023498 0.01 10.00 12/15/06 430101
Deer Lake Schuylkill Schuylkill Blue Mountain Resident 024195 0.01 n/a 01/01/12 540103
Deer Lake Schuylkill Schuylkill Blue Mountain Non-Res. 024194 0 10.00 01/01/02 540103
Deerfield Twp Tioga Tioga Northern Tioga Resident 024481 0.017 n/a 01/01/12 590104
Deerfield Twp Tioga Tioga Northern Tioga Non-Res. 024480 0.01 10.00 01/01/02 590104
Deerfield Twp Warren Warren Warren County Resident 024647 0.01 n/a 01/01/12 620106
Deerfield Twp Warren Warren Warren County Non-Res. 024646 0 5.00 01/01/02 620106
Delano Twp Schuylkill Schuylkill Mahanoy Resident 024197 0.01 n/a 01/01/12 540201
Delano Twp Schuylkill Schuylkill Mahanoy Non-Res. 024196 0.01 52.00 01/01/05 540201
Delaware Twp Juniata Juniata Juniata County Resident 022813 0.01 n/a 01/01/12 340102
Delaware Twp Juniata Juniata Juniata County Non-Res. 022812 0 0 01/01/02 340102
Delaware Twp Mercer Mercer Reynolds Resident 023501 0.01 n/a 01/01/12 430801
Delaware Twp Mercer Mercer Reynolds Non-Res. 023500 0.01 10.00 01/01/02 430801
Delaware Twp Northumberland Northumberland Warrior Run Resident 023869 0.018 n/a 01/01/12 490603
Delaware Twp Northumberland Northumberland Warrior Run Non-Res. 023868 0 10.00 12/15/06 490603
Delaware Twp Pike Pike Delaware Valley Resident 024003 0 n/a 01/01/12 520101
Tax Manual Local Tax Chapter 13: Pennsylvania • 39
Delaware Twp Pike Pike Delaware Valley Non-Res. 024002 0 0 01/00/00 520101
Delaware Water Gap Monroe Monroe Stroudsburg Resident 023651 0.01 n/a 01/01/12 450401
Delaware Water Gap Monroe Monroe Stroudsburg Non-Res. 023650 0.01 52.00 01/01/05 450401
Delmar Twp Tioga Tioga Wellsboro Resident 024483 0.015 n/a 01/01/12 590303
Delmar Twp Tioga Tioga Wellsboro Non-Res. 024482 0.01 10.00 01/01/02 590303
Delmont Westmoreland Westmoreland Franklin Regional Resident 024969 0.01 n/a 01/01/12 650401
Delmont Westmoreland Westmoreland Franklin Regional Non-Res. 024968 0.01 52.00 01/01/05 650401
Delmont Westmoreland Westmoreland Greensburg Salem Resident 025572 0.01 n/a 01/01/12 650601
Delmont Westmoreland Westmoreland Greensburg Salem Non-Res. 025571 0.01 52.00 07/01/08 650601
Delta York York South Eastern Resident 025151 0.01 n/a 01/01/12 670902
Delta York York South Eastern Non-Res. 025150 0.01 10.00 07/01/12 670902
Dennison Twp Luzerne Luzerne Crestwood Resident 023225 0.01 n/a 01/01/12 400101
Dennison Twp Luzerne Luzerne Crestwood Non-Res. 023224 0.01 52.00 01/01/13 400101
Denver Lancaster Lancaster Cocalico Resident 022991 0.01 n/a 01/01/12 360102
Denver Lancaster Lancaster Cocalico Non-Res. 022990 0.01 52.00 07/01/17 360102
Derry Boro Westmoreland Westmoreland Derry Resident 024885 0.01 n/a 01/01/12 650301
Derry Boro Westmoreland Westmoreland Derry Non-Res. 024884 0.01 10.00 01/01/02 650301
Derry Twp Dauphin Dauphin Derry Twp Resident 022061 0.01 n/a 01/01/12 220201
Derry Twp Dauphin Dauphin Derry Twp Non-Res. 022060 0.01 52.00 01/01/09 220201
Derry Twp Mifflin Mifflin Mifflin County Resident 023603 0.0135 n/a 01/01/12 440106
Derry Twp Mifflin Mifflin Mifflin County Non-Res. 023602 0.01 52.00 01/01/07 440106
Derry Twp Montour Montour Danville Resident 023775 0.0165 n/a 01/01/12 470103
Derry Twp Montour Montour Danville Non-Res. 023774 0.01 30.00 01/01/08 470103
Derry Twp Westmoreland Westmoreland Derry Resident 024889 0.01 n/a 01/01/12 650302
Derry Twp Westmoreland Westmoreland Derry Non-Res. 024888 0 52.00 07/01/09 650302
Dickinson Twp Cumberland Cumberland Carlisle Resident 022043 0.016 n/a 01/01/12 210302
Dickinson Twp Cumberland Cumberland Carlisle Non-Res. 022042 0.01 0 07/01/09 210302
Dickson City Lackawanna Lackawanna Mid Valley Resident 022859 0.01 n/a 01/01/12 350501
Dickson City Lackawanna Lackawanna Mid Valley Non-Res. 022858 0.005 52.00 07/01/12 350501
Dillsburg York York Northern York Co Resident 025121 0.0125 n/a 01/01/12 670702
Dillsburg York York Northern York Co Non-Res. 025120 0.01 52.00 07/01/08 670702
40 • Chapter 13: Pennsylvania Tax Manual Local Tax
Dimock Twp Susquehanna Susquehanna Elk Lake Resident 024439 0.01 n/a 01/01/12 580202
Dimock Twp Susquehanna Susquehanna Elk Lake Non-Res. 024438 0.01 0 01/01/18 580202
Dingman Twp Pike Pike Delaware Valley Resident 024005 0 n/a 01/01/12 520102
Dingman Twp Pike Pike Delaware Valley Non-Res. 024004 0 0 01/00/00 520102
District Twp Berks Berks Brandywine Heights Resident 020717 0.01 n/a 01/01/12 060301
District Twp Berks Berks Brandywine Heights Non-Res. 020716 0.01 10.00 01/01/17 060301
Donegal Boro Westmoreland Westmoreland Mt Pleasant Resident 024971 0.01 n/a 01/01/12 651201
Donegal Boro Westmoreland Westmoreland Mt Pleasant Non-Res. 024970 0.005 5.00 01/01/90 651201
Donegal Twp Butler Butler Karns City Resident 021121 0.01 n/a 01/01/12 100306
Donegal Twp Butler Butler Karns City Non-Res. 021120 0.01 52.00 01/01/13 100306
Donegal Twp Washington Washington Mcguffey Resident 024719 0.01 n/a 01/01/12 631004
Donegal Twp Washington Washington Mcguffey Non-Res. 024718 0.01 52.00 01/30/05 631004
Donegal Twp Westmoreland Westmoreland Mt Pleasant Resident 024891 0.01 n/a 01/01/12 651202
Donegal Twp Westmoreland Westmoreland Mt Pleasant Non-Res. 024890 0.01 52.00 07/01/12 651202
Donora Washington Washington Ringgold Resident 024717 0.01 n/a 01/01/12 631202
Donora Washington Washington Ringgold Non-Res. 024716 0.01 52.00 07/01/13 631202
Dormont Allegheny Southwest Allegheny Keystone Oaks Resident 020207 0.01 n/a 01/01/12 730902
Dormont Allegheny Southwest Allegheny Keystone Oaks Non-Res. 020206 0.01 52.00 01/01/05 730902
Dorrance Twp Luzerne Luzerne Crestwood Resident 023315 0.01 n/a 01/01/12 400102
Dorrance Twp Luzerne Luzerne Crestwood Non-Res. 023314 0.005 52.00 01/01/14 400102
Douglass Twp Berks Berks Boyertown Resident 020719 0.01 n/a 01/01/12 060205
Douglass Twp Berks Berks Boyertown Non-Res. 020718 0.01 52.00 01/01/11 060205
Douglass Twp Berks Montgomery Boyertown Resident 023669 0.01 n/a 01/01/12 060208
Douglass Twp Berks Montgomery Boyertown Non-Res. 023668 0.01 52.00 01/01/13 060208
Dover Boro York York Dover Resident 025153 0.014 n/a 01/01/12 670301
Dover Boro York York Dover Non-Res. 025152 0.01 52.00 07/01/13 670301
Dover Twp York York Dover Resident 025065 0.014 n/a 01/01/12 670302
Dover Twp York York Dover Non-Res. 025064 0 52.00 01/01/10 670302
Downingtown Chester Chester Downingtown Resident 021465 0.01 n/a 01/01/12 150301
Downingtown Chester Chester Downingtown Non-Res. 021464 0.01 52.00 01/01/05 150301
Doylestown Boro Bucks Bucks Central Bucks Resident 020991 0.01 n/a 01/01/12 090503
Tax Manual Local Tax Chapter 13: Pennsylvania • 41
Doylestown Boro Bucks Bucks Central Bucks Non-Res. 020990 0.01 52.00 07/01/08 090503
Doylestown Twp Bucks Bucks Central Bucks Resident 025261 0.01 n/a 01/01/12 090504
Doylestown Twp Bucks Bucks Central Bucks Non-Res. 025260 0.01 52.00 01/01/06 090504
Dravosburg Allegheny Southeast Allegheny Mckeesport Resident 020209 0.01 n/a 01/01/12 720401
Dravosburg Allegheny Southeast Allegheny Mckeesport Non-Res. 020208 0 52.00 01/01/05 720401
Dreher Twp Pike Wayne Wallenpaupack Resident 024841 0.01 n/a 01/01/12 520205
Dreher Twp Pike Wayne Wallenpaupack Non-Res. 024840 0.01 0 01/01/88 520205
Driftwood Cameron Cameron Cameron Co Resident 021339 0.01 n/a 01/01/12 120101
Driftwood Cameron Cameron Cameron Co Non-Res. 021338 0.01 10.00 12/15/06 120101
Drumore Twp Lancaster Lancaster Solanco Resident 023031 0.0165 n/a 01/01/12 361603
Drumore Twp Lancaster Lancaster Solanco Non-Res. 023030 0.01 0 07/01/17 361603
Dublin Bucks Bucks Pennridge Resident 021057 0.015 n/a 01/01/12 091102
Dublin Bucks Bucks Pennridge Non-Res. 021056 0.01 52.00 07/01/06 091102
Dublin Twp Fulton Fulton Forbes Road Resident 022497 0.01 n/a 01/01/12 290201
Dublin Twp Fulton Fulton Forbes Road Non-Res. 022496 0 0 12/15/06 290201
Dublin Twp Huntingdon Huntingdon Southern Huntingdon Co Resident 022581 0.01 n/a 01/01/12 310405
Dublin Twp Huntingdon Huntingdon Southern Huntingdon Co Non-Res. 022580 0.01 0 07/01/17 310405
Dubois Clearfield Clearfield Dubois Resident 021685 0.01 n/a 01/01/12 170303
Dubois Clearfield Clearfield Dubois Non-Res. 021684 0.01 52.00 07/01/08 170303
Duboistown Lycoming Lycoming South Williamsport Resident 023443 0.016 n/a 01/01/12 410702
Duboistown Lycoming Lycoming South Williamsport Non-Res. 023442 0 10.00 01/01/02 410702
Dudley Bedford Huntingdon Tussey Mountain Resident 022637 0.01 n/a 01/01/12 050508
Dudley Bedford Huntingdon Tussey Mountain Non-Res. 022636 0 10.00 01/01/02 050508
Dunbar Fayette Fayette Connellsville Resident 022403 0.01 n/a 01/01/12 260305
Dunbar Fayette Fayette Connellsville Non-Res. 022402 0 0 01/01/02 260305
Dunbar Twp Fayette Fayette Connellsville Resident 022351 0.01 n/a 01/01/12 260306
Dunbar Twp Fayette Fayette Connellsville Non-Res. 022350 0.01 0 01/01/17 260306
Duncan Twp Tioga Tioga Wellsboro Resident 024485 0.015 n/a 01/01/12 590304
Duncan Twp Tioga Tioga Wellsboro Non-Res. 024484 0 10.00 01/01/02 590304
Duncannon Perry Perry Susquenita Resident 023987 0.018 n/a 01/01/12 500302
Duncannon Perry Perry Susquenita Non-Res. 023986 0.01 0 01/01/02 500302
42 • Chapter 13: Pennsylvania Tax Manual Local Tax
Duncansville Blair Blair Hollidaysburg Resident 020881 0.01 n/a 01/01/12 070403
Duncansville Blair Blair Hollidaysburg Non-Res. 020880 0.01 52.00 01/01/17 070403
Dunkard Twp Greene Greene Southeastern Greene Resident 022555 0.01 n/a 01/01/12 300401
Dunkard Twp Greene Greene Southeastern Greene Non-Res. 022554 0.01 10.00 12/15/06 300401
Dunlevy Washington Washington Charleroi Resident 024795 0.01 n/a 01/01/12 630702
Dunlevy Washington Washington Charleroi Non-Res. 024794 0.01 30.00 07/01/12 630702
Dunmore Lackawanna Lackawanna Dunmore Resident 022863 0.01 n/a 01/01/12 350301
Dunmore Lackawanna Lackawanna Dunmore Non-Res. 022862 0.01 52.00 07/01/08 350301
Dunnstable Twp Clinton Clinton Keystone Central Resident 021777 0.015 n/a 01/01/12 180110
Dunnstable Twp Clinton Clinton Keystone Central Non-Res. 021776 0.005 30.00 07/01/12 180110
Dupont Luzerne Luzerne Pittston Resident 023213 0.01 n/a 01/01/12 400802
Dupont Luzerne Luzerne Pittston Non-Res. 023212 0.01 52.00 01/01/06 400802
Duquesne Allegheny Southwest Allegheny Duquesne City Resident 020211 0.0165 n/a 01/01/12 730801
Duquesne Allegheny Southwest Allegheny Duquesne City Non-Res. 020210 0.013 52.00 11/01/05 730801
Durham Twp Bucks Bucks Palisades Resident 021059 0.01 n/a 01/01/12 091002
Durham Twp Bucks Bucks Palisades Non-Res. 021058 0.01 0 01/01/85 091002
Duryea Luzerne Luzerne Pittston Resident 023215 0.01 n/a 01/01/12 400803
Duryea Luzerne Luzerne Pittston Non-Res. 023214 0.01 52.00 01/01/07 400803
Dushore Sullivan Sullivan Sullivan County Resident 024381 0.01 n/a 01/01/12 570104
Dushore Sullivan Sullivan Sullivan County Non-Res. 024380 0.01 10.00 12/15/06 570104
Dyberry Twp Wayne Wayne Wayne Highlands Resident 024843 0 n/a 01/01/12 640106
Dyberry Twp Wayne Wayne Wayne Highlands Non-Res. 024842 0 0 01/00/00 640106
Tax Manual Local Tax Chapter 13: Pennsylvania • 43
‘E’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Eagles Mere Sullivan Sullivan Sullivan County Resident 024383 0.01 n/a 01/01/12 570105
Eagles Mere Sullivan Sullivan Sullivan County Non-Res. 024382 0 0 01/01/02 570105
Earl Twp Berks Berks Boyertown Resident 020721 0.01 n/a 01/01/12 060206
Earl Twp Berks Berks Boyertown Non-Res. 020720 0.01 10.00 01/01/17 060206
Earl Twp Lancaster Lancaster Eastern Lancaster Resident 022941 0.01 n/a 01/01/12 360503
Earl Twp Lancaster Lancaster Eastern Lancaster Non-Res. 022940 0 52.00 01/01/06 360503
East Allen Twp Northampton Northampton Northampton Resident 023803 0.012 n/a 01/01/12 480504
East Allen Twp Northampton Northampton Northampton Non-Res. 023802 0.01 52.00 01/01/06 480504
East Bangor Northampton Northampton Bangor Resident 023847 0.012 n/a 01/01/12 480102
East Bangor Northampton Northampton Bangor Non-Res. 023846 0.01 10.00 01/01/02 480102
East Berlin Adams Adams Bermudian Springs Resident 020161 0.017 n/a 01/01/12 010101
East Berlin Adams Adams Bermudian Springs Non-Res. 020160 0.01 52.00 02/01/17 010101
East Bethlehem Twp Washington Washington Bethlehem-Center Resident 024721 0.01 n/a 01/01/12 630304
East Bethlehem Twp Washington Washington Bethlehem-Center Non-Res. 024720 0.01 10.00 07/01/16 630304
East Bradford Twp Chester Chester West Chester Resident 021467 0.0125 n/a 01/01/12 151201
East Bradford Twp Chester Chester West Chester Non-Res. 021466 0.01 52.00 01/01/10 151201
East Brady Butler Clarion Karns City Resident 021649 0.01 n/a 01/01/12 100313
East Brady Butler Clarion Karns City Non-Res. 021648 0.01 10.00 12/15/06 100313
East Brandywine Twp Chester Chester Downingtown Resident 021469 0.011 n/a 01/01/17 150302
East Brandywine Twp Chester Chester Downingtown Non-Res. 021468 0.01 52.00 07/01/12 150302
East Brunswick Twp Schuylkill Schuylkill Blue Mountain Resident 024105 0.01 n/a 01/01/12 540104
East Brunswick Twp Schuylkill Schuylkill Blue Mountain Non-Res. 024104 0 10.00 01/01/02 540104
East Buffalo Twp Union Union Lewisburg Resident 024553 0.02 n/a 01/01/12 600101
East Buffalo Twp Union Union Lewisburg Non-Res. 024552 0.005 52.00 07/01/10 600101
East Butler Butler Butler Butler Resident 021157 0.01 n/a 01/01/12 100107
East Butler Butler Butler Butler Non-Res. 021156 0 52.00 01/01/07 100107
East Caln Twp Chester Chester Downingtown Resident 021471 0.01 n/a 01/01/12 150303
East Caln Twp Chester Chester Downingtown Non-Res. 021470 0.01 52.00 01/01/05 150303
44 • Chapter 13: Pennsylvania Tax Manual Local Tax
East Cameron Twp Northumberland Northumberland Shamokin Resident 023871 0.01 n/a 01/01/12 490402
East Cameron Twp Northumberland Northumberland Shamokin Non-Res. 023870 0.01 10.00 01/01/02 490402
East Carroll Twp Cambria Cambria Cambria Heights Resident 021241 0.01 n/a 01/01/12 110205
East Carroll Twp Cambria Cambria Cambria Heights Non-Res. 021240 0.005 0 01/01/02 110205
East Chillisquaque Twp Northumberland Northumberland Milton Resident 023873 0.018 n/a 01/01/12 490201
East Chillisquaque Twp Northumberland Northumberland Milton Non-Res. 023872 0.01 0 01/01/86 490201
East Cocalico Twp Lancaster Lancaster Cocalico Resident 022943 0.01 n/a 01/01/12 360103
East Cocalico Twp Lancaster Lancaster Cocalico Non-Res. 022942 0.01 52.00 07/01/14 360103
East Conemaugh Cambria Cambria Conemaugh Valley Resident 021227 0.01 n/a 01/01/12 110403
East Conemaugh Cambria Cambria Conemaugh Valley Non-Res. 021226 0.01 10.00 01/01/02 110403
East Coventry Twp Chester Chester Owen J Roberts Resident 021473 0.0125 n/a 01/01/12 150601
East Coventry Twp Chester Chester Owen J Roberts Non-Res. 021472 0.01 52.00 07/01/09 150601
East Deer Twp Allegheny North Allegheny Deer Lakes Resident 020215 0.01 n/a 01/01/12 710301
East Deer Twp Allegheny North Allegheny Deer Lakes Non-Res. 020214 0 52.00 01/01/05 710301
East Donegal Twp Lancaster Lancaster Donegal Resident 022945 0.01 n/a 01/01/12 360401
East Donegal Twp Lancaster Lancaster Donegal Non-Res. 022944 0.01 52.00 07/01/17 360401
East Drumore Twp Lancaster Lancaster Solanco Resident 022947 0.0165 n/a 01/01/12 361604
East Drumore Twp Lancaster Lancaster Solanco Non-Res. 022946 0.01 0 07/01/17 361604
East Earl Twp Lancaster Lancaster Eastern Lancaster Resident 023033 0.01 n/a 01/01/12 360504
East Earl Twp Lancaster Lancaster Eastern Lancaster Non-Res. 023032 0.01 52.00 07/01/17 360504
East Fairfield Twp Crawford Crawford Crawford Central Resident 021903 0.01 n/a 01/01/12 200202
East Fairfield Twp Crawford Crawford Crawford Central Non-Res. 021902 0.01 0 12/15/06 200202
East Fallowfield Twp Chester Chester Coatesville Resident 021475 0.01 n/a 01/01/12 150203
East Fallowfield Twp Chester Chester Coatesville Non-Res. 021474 0.01 52.00 01/01/11 150203
East Fallowfield Twp Crawford Crawford Conneaut Resident 021905 0.01 n/a 01/01/12 200105
East Fallowfield Twp Crawford Crawford Conneaut Non-Res. 021904 0.01 0 01/01/02 200105
East Finley Twp Washington Washington Mcguffey Resident 024723 0.01 n/a 01/01/12 631005
East Finley Twp Washington Washington Mcguffey Non-Res. 024722 0.01 0 01/01/02 631005
East Franklin Twp Armstrong Armstrong Armstrong Resident 020443 0.01 n/a 01/01/12 030209
East Franklin Twp Armstrong Armstrong Armstrong Non-Res. 020442 0.005 52.00 01/01/12 030209
East Goshen Twp Chester Chester West Chester Resident 021477 0.01 n/a 01/01/12 151202
Tax Manual Local Tax Chapter 13: Pennsylvania • 45
East Goshen Twp Chester Chester West Chester Non-Res. 021476 0.01 52.00 01/01/06 151202
East Greenville Montgomery Montgomery Upper Perkiomen Resident 023745 0.01 n/a 01/01/12 462102
East Greenville Montgomery Montgomery Upper Perkiomen Non-Res. 023744 0.01 52.00 01/01/11 462102
East Hanover Twp Dauphin Dauphin Lower Dauphin Resident 022063 0.01 n/a 01/01/12 220502
East Hanover Twp Dauphin Dauphin Lower Dauphin Non-Res. 022062 0.01 10.00 01/01/02 220502
East Hanover Twp Lebanon Lebanon Northern Lebanon Resident 023105 0.01 n/a 01/01/12 380503
East Hanover Twp Lebanon Lebanon Northern Lebanon Non-Res. 023104 0.01 0 07/01/17 380503
East Hempfield Twp Lancaster Lancaster Hempfield Resident 022949 0.01 n/a 01/01/12 360801
East Hempfield Twp Lancaster Lancaster Hempfield Non-Res. 022948 0.01 52.00 01/01/14 360801
East Hopewell Twp York York South Eastern Resident 025067 0.01 n/a 01/01/12 670903
East Hopewell Twp York York South Eastern Non-Res. 025066 0.005 10.00 12/15/06 670903
East Huntingdon Twp Westmoreland Westmoreland Southmoreland Resident 024893 0.01 n/a 01/01/12 651603
East Huntingdon Twp Westmoreland Westmoreland Southmoreland Non-Res. 024892 .005 52.00 01/01/12 651603
East Keating Twp Clinton Clinton Keystone Central Resident 021779 0.01 n/a 01/01/12 180111
East Keating Twp Clinton Clinton Keystone Central Non-Res. 021778 0 10.00 01/01/02 180111
East Lackawannock Mercer Mercer Mercer Resident 023505 0.01 n/a 01/01/12 430702
East Lackawannock Mercer Mercer Mercer Non-Res. 023504 0.01 10.00 07/01/90 430702
East Lampeter Twp Lancaster Lancaster Conestoga Valley Resident 022951 0.01 n/a 01/01/12 360301
East Lampeter Twp Lancaster Lancaster Conestoga Valley Non-Res. 022950 0.01 52.00 07/01/17 360301
East Lansdowne Delaware Delaware William Penn Resident 022161 0.01 n/a 01/01/12 231504
East Lansdowne Delaware Delaware William Penn Non-Res. 022160 0.01 0 01/01/11 231504
East Mahoning Twp Indiana Indiana Marion Center Resident 022683 0.0135 n/a 01/01/12 320403
East Mahoning Twp Indiana Indiana Marion Center Non-Res. 022682 0.005 52.00 01/01/17 320403
East Manchester Twp York York Northeastern York Co Resident 025069 0.01 n/a 01/01/12 670602
East Manchester Twp York York Northeastern York Co Non-Res. 025068 0.01 52.00 07/01/09 670602
East Marlborough Twp Chester Chester-Kennett Kennett Consolidated Resident 021479 0.01 n/a 01/01/12 150501
East Marlborough Twp Chester Chester-Kennett Kennett Consolidated Non-Res. 021478 0 52.00 01/01/10 150501
East Marlborough Twp Chester Chester-Unionville Unionville-Chadds Ford Resident 025626 0 n/a 01/01/12 151102
East Marlborough Twp Chester Chester-Unionville Unionville-Chadds Ford Non-Res. 025625 0 52.00 01/01/10 151102
East Mckeesport Allegheny Southeast Allegheny East Allegheny Resident 020217 0.01 n/a 01/01/12 720101
East Mckeesport Allegheny Southeast Allegheny East Allegheny Non-Res. 020216 0 52.00 01/01/05 720101
46 • Chapter 13: Pennsylvania Tax Manual Local Tax
East Mead Twp Crawford Crawford Penncrest Resident 021907 0.01 n/a 01/01/12 200406
East Mead Twp Crawford Crawford Penncrest Non-Res. 021906 0.01 0 01/01/02 200406
East Nantmeal Twp Chester Chester Owen J Roberts Resident 021481 0.0125 n/a 01/01/12 150602
East Nantmeal Twp Chester Chester Owen J Roberts Non-Res. 021480 0.01 0 01/01/90 150602
East Norriton Twp Montgomery Montgomery Norristown Resident 023751 0.01 n/a 01/01/12 461001
East Norriton Twp Montgomery Montgomery Norristown Non-Res. 023750 0.01 52.00 01/01/05 461001
East Norwegian Twp Schuylkill Schuylkill Saint Clair Resident 024109 0.01 n/a 01/01/12 540702
East Norwegian Twp Schuylkill Schuylkill Saint Clair Non-Res. 024108 0 52.00 01/01/05 540702
East Nottingham Twp Chester Chester Oxford Resident 021483 0.0125 n/a 01/01/17 150701
East Nottingham Twp Chester Chester Oxford Non-Res. 021482 0.01 0 01/01/02 150701
East Penn Twp Carbon Carbon Lehighton Resident 021343 0.01 n/a 01/01/12 130201
East Penn Twp Carbon Carbon Lehighton Non-Res. 021342 0.01 52.00 01/01/06 130201
East Pennsboro Twp Cumberland Cumberland East Pennsboro Resident 021997 0.016 n/a 01/01/12 210501
East Pennsboro Twp Cumberland Cumberland East Pennsboro Non-Res. 021996 0.01 52.00 01/01/05 210501
East Petersburg Lancaster Lancaster Hempfield Resident 023023 0.01 n/a 01/01/12 360802
East Petersburg Lancaster Lancaster Hempfield Non-Res. 023022 0 52.00 07/01/10 360802
East Pikeland Twp Chester Chester Phoenixville Resident 021485 0.0125 n/a 01/01/12 150801
East Pikeland Twp Chester Chester Phoenixville Non-Res. 021484 0.01 52.00 07/01/10 150801
East Pittsburgh Allegheny Southeast Allegheny Woodland Hills Resident 020219 0.01 n/a 01/01/12 721005
East Pittsburgh Allegheny Southeast Allegheny Woodland Hills Non-Res. 020218 0 52.00 01/01/05 721005
East Prospect York York Eastern York Resident 025155 0.01 n/a 01/01/12 670401
East Prospect York York Eastern York Non-Res. 025154 0 10.00 01/01/02 670401
East Providence Twp Bedford Bedford Everett Resident 020633 0.016 n/a 01/01/12 050301
East Providence Twp Bedford Bedford Everett Non-Res. 020632 0.01 10.00 01/01/05 050301
East Rochester Beaver Beaver Rochester Resident 020593 0.01 n/a 01/01/12 041201
East Rochester Beaver Beaver Rochester Non-Res. 020592 0.005 52.00 07/01/12 041201
East Rockhill Twp Bucks Bucks Pennridge Resident 020993 0.0175 n/a 01/01/12 091103
East Rockhill Twp Bucks Bucks Pennridge Non-Res. 020992 0.01 52.00 01/01/17 091103
East Side Carbon Carbon Weatherly Resident 021345 0.01 n/a 01/01/12 130501
East Side Carbon Carbon Weatherly Non-Res. 021344 0.01 10.00 01/01/02 130501
East St. Clair Twp Bedford Bedford Chestnut Ridge Resident 020635 0.01 n/a 01/01/12 050201
Tax Manual Local Tax Chapter 13: Pennsylvania • 47
East St. Clair Twp Bedford Bedford Chestnut Ridge Non-Res. 020634 0.01 0 01/01/02 050201
East Stroudsburg Monroe Monroe East Strousburg Resident 023631 0.01 n/a 01/01/12 450101
East Stroudsburg Monroe Monroe East Strousburg Non-Res. 023630 0.01 52.00 01/01/05 450101
East Taylor Twp Cambria Cambria Conemaugh Valley Resident 021245 0.01 n/a 01/01/12 110404
East Taylor Twp Cambria Cambria Conemaugh Valley Non-Res. 021244 0 10.00 01/01/02 110404
East Union Twp Luzerne Schuylkill Hazleton Resident 024111 0.015 n/a 01/01/12 400513
East Union Twp Luzerne Schuylkill Hazleton Non-Res. 024110 0.005 52.00 01/01/06 400513
East Vandergrift Westmoreland Westmoreland Kiski Resident 024973 0.01 n/a 01/01/12 650905
East Vandergrift Westmoreland Westmoreland Kiski Non-Res. 024972 0.01 0 01/01/02 650905
East Vincent Twp Chester Chester Owen J Roberts Resident 021489 0.01333 n/a 01/01/12 150603
East Vincent Twp Chester Chester Owen J Roberts Non-Res. 021488 0.005 52.00 01/01/06 150603
East Washington Washington Washington Washington Resident 024797 0.01 n/a 01/01/12 631401
East Washington Washington Washington Washington Non-Res. 024796 0.005 52.00 01/01/14 631401
East Wheatfield Twp Indiana Indiana United Resident 022685 0.0135 n/a 07/01/17 320704
East Wheatfield Twp Indiana Indiana United Non-Res. 022684 0.005 52.00 01/01/05 320704
East Whiteland Twp Chester Chester Great Valley Resident 021491 0.005 n/a 01/01/12 150402
East Whiteland Twp Chester Chester Great Valley Non-Res. 021490 0.005 52.00 01/01/06 150402
Easton Northampton Northampton Easton Resident 023801 0.0195 n/a 01/01/14 480302
Easton Northampton Northampton Easton Non-Res. 023800 0.0195 52.00 01/01/15 480302
Easttown Twp Chester Chester Tredyffrin-Easttown Resident 021487 0 n/a 01/01/12 150901
Easttown Twp Chester Chester Tredyffrin-Easttown Non-Res. 021486 0 0.00 01/01/13 150901
Eastvale Beaver Beaver Big Beaver Falls Resident 020595 0.01 n/a 01/01/12 040403
Eastvale Beaver Beaver Big Beaver Falls Non-Res. 020594 0.005 52.00 01/01/05 040403
Eaton Twp Wyoming Wyoming Tunkhannock Resident 025015 0.01 n/a 01/01/12 660201
Eaton Twp Wyoming Wyoming Tunkhannock Non-Res. 025014 0.01 52.00 01/01/07 660201
Eau Claire Butler Butler Moniteau Resident 021187 0.01 n/a 01/01/12 100505
Eau Claire Butler Butler Moniteau Non-Res. 021186 0 10.00 01/01/02 100505
Ebensburg Cambria Cambria Central Cambria Resident 021229 0.01 n/a 01/01/12 110302
Ebensburg Cambria Cambria Central Cambria Non-Res. 021228 0 52.00 01/10/06 110302
Economy Beaver Beaver Ambridge Resident 020533 0.01 n/a 01/01/12 040203
Economy Beaver Beaver Ambridge Non-Res. 020532 0.005 52.00 01/01/17 040203
48 • Chapter 13: Pennsylvania Tax Manual Local Tax
Eddystone Delaware Delaware Ridley Resident 022163 0.01 n/a 01/01/12 230901
Eddystone Delaware Delaware Ridley Non-Res. 022162 0.01 52.00 01/01/05 230901
Eden Twp Lancaster Lancaster Solanco Resident 022953 0.0165 n/a 01/01/12 361605
Eden Twp Lancaster Lancaster Solanco Non-Res. 022952 0 0 01/01/02 361605
Edgewood Allegheny Southeast Allegheny Woodland Hills Resident 020221 0.01 n/a 01/01/12 721006
Edgewood Allegheny Southeast Allegheny Woodland Hills Non-Res. 020220 0 52.00 01/01/06 721006
Edgeworth Allegheny North Allegheny Quaker Valley Resident 020391 0.01 n/a 01/01/12 711103
Edgeworth Allegheny North Allegheny Quaker Valley Non-Res. 020390 0 52.00 01/01/10 711103
Edgmont Twp Delaware Delaware Rose Tree Media Resident 022219 0 n/a 01/01/12 231001
Edgmont Twp Delaware Delaware Rose Tree Media Non-Res. 022218 0 52.00 01/01/05 231001
Edinboro Erie Erie General Mclane Resident 022299 0.015 n/a 01/01/12 250501
Edinboro Erie Erie General Mclane Non-Res. 022298 0.01 52.00 01/01/05 250501
Edwardsville Luzerne Luzerne Wyoming Valley West Resident 023219 0.01 n/a 01/01/12 401102
Edwardsville Luzerne Luzerne Wyoming Valley West Non-Res. 023218 0.01 52.00 01/01/06 401102
Ehrenfeld Cambria Cambria Forest Hills Resident 021299 0.01 n/a 01/01/12 110603
Ehrenfeld Cambria Cambria Forest Hills Non-Res. 021298 0.01 10.00 01/01/02 110603
Elco Washington Washington California Resident 024799 0.01 n/a 01/01/12 630504
Elco Washington Washington California Non-Res. 024798 0.01 5.00 01/01/16 630504
Elder Twp Cambria Cambria Cambria Heights Resident 021247 0.01 n/a 01/01/12 110206
Elder Twp Cambria Cambria Cambria Heights Non-Res. 021246 0.01 10.00 01/01/02 110206
Elderton Armstrong Armstrong Armstrong Resident 020497 0.01 n/a 01/01/12 030210
Elderton Armstrong Armstrong Armstrong Non-Res. 020496 0.01 10.00 01/01/02 030210
Eldred Mckean Mckean Otto-Eldred Resident 023489 0.01 n/a 01/01/12 420302
Eldred Mckean Mckean Otto-Eldred Non-Res. 023488 0.01 0 01/01/02 420302
Eldred Twp Jefferson Jefferson Brookville Resident 022755 0.01 n/a 01/01/12 330205
Eldred Twp Jefferson Jefferson Brookville Non-Res. 022754 0.01 10.00 07/01/17 330205
Eldred Twp Lycoming Lycoming Montoursville Resident 023367 0.0165 n/a 01/01/12 410502
Eldred Twp Lycoming Lycoming Montoursville Non-Res. 023366 0.005 0 01/01/18 410502
Eldred Twp Mckean Mckean Otto-Eldred Resident 023463 0.01 n/a 01/01/12 420303
Eldred Twp Mckean Mckean Otto-Eldred Non-Res. 023462 0.01 0 01/01/02 420303
Eldred Twp Monroe Monroe Pleasant Valley Resident 023633 0.01 n/a 01/01/12 450202
Tax Manual Local Tax Chapter 13: Pennsylvania • 49
Eldred Twp Monroe Monroe Pleasant Valley Non-Res. 023632 0.01 0 01/01/02 450202
Eldred Twp Schuylkill Schuylkill Tri-Valley Resident 024113 0.01 n/a 01/01/12 541102
Eldred Twp Schuylkill Schuylkill Tri-Valley Non-Res. 024112 0 10.00 01/01/02 541102
Eldred Twp Warren Warren Warren County Resident 024649 0.01 n/a 01/01/12 620107
Eldred Twp Warren Warren Warren County Non-Res. 024648 0.01 5.00 01/01/06 620107
Elgin Erie Erie Corry Resident 022323 0.01 n/a 01/01/12 250105
Elgin Erie Erie Corry Non-Res. 022322 0.01 0 01/01/02 250105
Elizabeth Boro Allegheny Southeast Allegheny Elizabeth Forward Resident 020223 0.01 n/a 01/01/12 720201
Elizabeth Boro Allegheny Southeast Allegheny Elizabeth Forward Non-Res. 020222 0.005 52.00 01/01/17 720201
Elizabeth Twp Allegheny Southeast Allegheny Elizabeth Forward Resident 020239 0.01 n/a 01/01/12 720202
Elizabeth Twp Allegheny Southeast Allegheny Elizabeth Forward Non-Res. 020238 0.005 10.00 01/01/17 720202
Elizabeth Twp Lancaster Lancaster Warwick Resident 022955 0.0115 n/a 01/01/12 361701
Elizabeth Twp Lancaster Lancaster Warwick Non-Res. 022954 0 0 01/01/02 361701
Elizabethtown Lancaster Lancaster Elizabethtown Resident 022937 0.01 n/a 01/01/12 360602
Elizabethtown Lancaster Lancaster Elizabethtown Non-Res. 022936 0.01 52.00 07/01/17 360602
Elizabethville Dauphin Dauphin Upper Dauphin Resident 022121 0.01 n/a 01/01/12 221002
Elizabethville Dauphin Dauphin Upper Dauphin Non-Res. 022120 0.005 52.00 01/01/08 221002
Elk Creek Twp Erie Erie Northwestern Resident 022273 0.01 n/a 01/01/12 251104
Elk Creek Twp Erie Erie Northwestern Non-Res. 022272 0.01 52.00 01/01/17 251104
Elk Lick Twp Somerset Somerset Salisbury-Elk Lick Resident 024279 0.01 n/a 01/01/12 560601
Elk Lick Twp Somerset Somerset Salisbury-Elk Lick Non-Res. 024278 0.01 0 01/01/18 560601
Elk Twp Chester Chester Oxford Resident 021493 0.015 n/a 01/01/12 150702
Elk Twp Chester Chester Oxford Non-Res. 021492 0.01 0 01/01/02 150702
Elk Twp Clarion Clarion Keystone Resident 021611 0.01 n/a 01/01/12 160404
Elk Twp Clarion Clarion Keystone Non-Res. 021610 0.01 0 07/01/12 160404
Elk Twp Potter Tioga Galeton Resident 024487 0.005 n/a 01/01/12 530306
Elk Twp Potter Tioga Galeton Non-Res. 024486 0 0 01/01/02 530306
Elk Twp Warren Warren Warren County Resident 024651 0.01 n/a 01/01/12 620108
Elk Twp Warren Warren Warren County Non-Res. 024650 0.01 5.00 12/15/06 620108
Elkland Tioga Tioga Northern Tioga Resident 024533 0.017 n/a 01/01/12 590105
Elkland Tioga Tioga Northern Tioga Non-Res. 024532 0.01 52.00 07/01/08 590105
50 • Chapter 13: Pennsylvania Tax Manual Local Tax
Elkland Twp Sullivan Sullivan Sullivan County Resident 024371 0.01 n/a 01/01/12 570106
Elkland Twp Sullivan Sullivan Sullivan County Non-Res. 024370 0 0 01/01/02 570106
Ellport Lawrence Lawrence Ellwood City Resident 023085 0.01 n/a 01/01/12 370101
Ellport Lawrence Lawrence Ellwood City Non-Res. 023084 0 35.00 01/01/08 370101
Ellsworth Washington Washington Bentworth Resident 024801 0.01 n/a 01/01/12 630203
Ellsworth Washington Washington Bentworth Non-Res. 024800 0.01 52.00 07/01/16 630203
Ellwood City Lawrence Lawrence Ellwood City Resident 023045 0.01 n/a 01/01/12 370102
Ellwood City Lawrence Lawrence Ellwood City Non-Res. 023044 0.01 52.00 01/01/07 370102
Elmhurst Twp Lackawanna Lackawanna North Pocono Resident 022913 0.01 n/a 01/01/12 350603
Elmhurst Twp Lackawanna Lackawanna North Pocono Non-Res. 022912 0.01 52.00 07/01/11 350603
Elverson Chester Chester Twin Valley Resident 021579 0.01 n/a 01/01/12 151004
Elverson Chester Chester Twin Valley Non-Res. 021578 0.01 52.00 01/01/11 151004
Emlenton Clarion Venango Alleg.-Clarion Valley Resident 024633 0.01 n/a 01/01/12 160108
Emlenton Clarion Venango Alleg.-Clarion Valley Non-Res. 024632 0 52.00 01/01/06 160108
Emmaus Lehigh Lehigh East Penn Resident 023159 0.01 n/a 01/01/12 390302
Emmaus Lehigh Lehigh East Penn Non-Res. 023158 0.01 52.00 01/01/06 390302
Emporium Cameron Cameron Cameron Co Resident 021327 0.01 n/a 01/01/12 120102
Emporium Cameron Cameron Cameron Co Non-Res. 021326 0.01 25.00 01/01/09 120102
Emsworth Allegheny North Allegheny Avonworth Resident 020227 0.01 n/a 01/01/12 710203
Emsworth Allegheny North Allegheny Avonworth Non-Res. 020226 0.01 52.00 01/01/10 710203
Enon Valley Beaver Lawrence Blackhawk Resident 023087 0.01 n/a 01/01/12 040508
Enon Valley Beaver Lawrence Blackhawk Non-Res. 023086 0.005 10.00 01/01/02 040508
Ephrata Lancaster Lancaster Ephrata Resident 022939 0.01 n/a 01/01/12 360703
Ephrata Lancaster Lancaster Ephrata Non-Res. 022938 0.01 52.00 07/01/12 360703
Ephrata Twp Lancaster Lancaster Ephrata Resident 023019 0.01 n/a 01/01/12 360704
Ephrata Twp Lancaster Lancaster Ephrata Non-Res. 023018 0 52.00 01/01/10 360704
Erie City Erie Erie Erie City Resident 022271 0.0118 n/a 01/01/12 250201
Erie City Erie Erie Erie City Non-Res. 022270 0.0118 52.00 01/01/06 250201
Ernest Indiana Indiana Marion Center Resident 022729 0.0135 n/a 01/01/12 320404
Ernest Indiana Indiana Marion Center Non-Res. 022728 0.005 0 01/01/02 320404
Etna Allegheny North Allegheny Shaler Resident 020229 0.01 n/a 01/01/12 711201
Tax Manual Local Tax Chapter 13: Pennsylvania • 51
Etna Allegheny North Allegheny Shaler Non-Res. 020228 0 52.00 01/01/05 711201
Eulalia Twp Potter Potter Coudersport Resident 024039 0.01 n/a 01/01/12 530203
Eulalia Twp Potter Potter Coudersport Non-Res. 024038 0.01 10.00 12/15/06 530203
Evans City Butler Butler Seneca Valley Resident 021165 0.01 n/a 01/01/12 100803
Evans City Butler Butler Seneca Valley Non-Res. 021164 0 52.00 01/01/06 100803
Everett Bedford Bedford Everett Resident 020677 0.016 n/a 01/01/12 050302
Everett Bedford Bedford Everett Non-Res. 020676 0.01 52.00 01/01/06 050302
Everson Westmoreland Fayette Southmoreland Resident 022405 0.01 n/a 01/01/12 651601
Everson Westmoreland Fayette Southmoreland Non-Res. 022404 0 10.00 01/01/02 651601
Exeter Luzerne Luzerne Wyoming Resident 023223 0.01 n/a 01/01/12 401001
Exeter Luzerne Luzerne Wyoming Non-Res. 023222 0.01 52.00 01/01/06 401001
Exeter Twp Berks Berks Exeter Township Resident 020725 0.01 n/a 01/01/12 060601
Exeter Twp Berks Berks Exeter Township Non-Res. 020724 0.01 52.00 01/01/06 060601
Exeter Twp Luzerne Luzerne Wyoming Resident 023233 0.01 n/a 01/01/12 401002
Exeter Twp Luzerne Luzerne Wyoming Non-Res. 023232 0.01 10.00 01/01/02 401002
Exeter Twp Luzerne Wyoming Wyoming Resident 025017 0.01 n/a 01/01/12 401006
Exeter Twp Luzerne Wyoming Wyoming Non-Res. 025016 0 10.00 01/01/02 401006
Export Westmoreland Westmoreland Franklin Resident 024947 0.01 n/a 01/01/12 650402
Export Westmoreland Westmoreland Franklin Non-Res. 024946 0 10.00 01/01/02 650402
52 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘F’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Factoryville Wyoming Wyoming Lackawanna Trail Resident 025045 0.01 n/a 01/01/12 660106
Factoryville Wyoming Wyoming Lackawanna Trail Non-Res. 025044 0 52.00 01/01/05 660106
Fairchance Fayette Fayette Albert Gallatin Resident 022407 0.01 n/a 01/01/12 260101
Fairchance Fayette Fayette Albert Gallatin Non-Res. 022406 0.01 10.00 01/01/02 260101
Fairfield Boro Adams Adams Fairfield Resident 020163 0.015 n/a 01/01/12 010302
Fairfield Boro Adams Adams Fairfield Non-Res. 020162 0.01 10.00 01/01/17 010302
Fairfield Twp Crawford Crawford Crawford Central Resident 021909 0.01 n/a 01/01/12 200203
Fairfield Twp Crawford Crawford Crawford Central Non-Res. 021908 0.01 0 01/01/02 200203
Fairfield Twp Lycoming Lycoming Montoursville Resident 023369 0.0165 n/a 01/01/12 410503
Fairfield Twp Lycoming Lycoming Montoursville Non-Res. 023368 0.005 5.00 07/01/10 410503
Fairfield Twp Westmoreland Westmoreland Ligonier Valley Resident 024899 0.01 n/a 01/01/12 651003
Fairfield Twp Westmoreland Westmoreland Ligonier Valley Non-Res. 024898 0.01 10.00 01/01/02 651003
Fairhope Twp Somerset Somerset Berlin Brothers Valley Resident 024363 0.01 n/a 01/01/12 560104
Fairhope Twp Somerset Somerset Berlin Brothers Valley Non-Res. 024362 0 0 01/01/02 560104
Fairmount Twp Luzerne Luzerne Northwest Resident 023235 0.01 n/a 01/01/12 400701
Fairmount Twp Luzerne Luzerne Northwest Non-Res. 023234 0.005 0 01/01/13 400701
Fairview Boro Butler Butler Karns City Resident 021189 0.01 n/a 01/01/12 100307
Fairview Boro Butler Butler Karns City Non-Res. 021188 0.005 5.00 01/01/02 100307
Fairview Twp Butler Butler Karns City Resident 021125 0.01 n/a 01/01/12 100308
Fairview Twp Butler Butler Karns City Non-Res. 021124 0 5.00 01/01/02 100308
Fairview Twp Erie Erie Fairview Resident 022275 0.01 n/a 01/01/12 250301
Fairview Twp Erie Erie Fairview Non-Res. 022274 0.01 52.00 07/01/13 250301
Fairview Twp Luzerne Luzerne Crestwood Resident 023237 0.01 n/a 01/01/12 400103
Fairview Twp Luzerne Luzerne Crestwood Non-Res. 023236 0.01 52.00 07/01/09 400103
Fairview Twp Mercer Mercer Lakeview Resident 023511 0.01 n/a 01/01/12 430601
Fairview Twp Mercer Mercer Lakeview Non-Res. 023510 0.01 10.00 01/01/02 430601
Fairview Twp Cumberland York West Shore Resident 025073 0.0145 n/a 01/01/12 210905
Fairview Twp Cumberland York West Shore Non-Res. 025072 0.01 52.00 01/01/05 210905
Tax Manual Local Tax Chapter 13: Pennsylvania • 53
Fallowfield Twp Washington Washington Charleroi Resident 024725 0.01 n/a 01/01/12 630703
Fallowfield Twp Washington Washington Charleroi Non-Res. 024724 .01 52.00 01/31/12 630703
Falls Creek Boro Clearfield Jefferson Dubois Resident 022795 0.01 n/a 01/01/12 170308
Falls Creek Boro Clearfield Jefferson Dubois Non-Res. 022794 0.005 52.00 01/01/07 170308
Falls Twp Bucks Bucks Pennsbury Resident 020995 0 n/a 01/01/12 091201
Falls Twp Bucks Bucks Pennsbury Non-Res. 020994 0 30.00 01/01/06 091201
Falls Twp Wyoming Wyoming Tunkhannock Resident 025013 0.01 n/a 01/01/12 660202
Falls Twp Wyoming Wyoming Tunkhannock Non-Res. 025012 0.01 52.00 01/01/07 660202
Fallston Beaver Beaver New Brighton Resident 020597 0.01 n/a 01/01/12 041002
Fallston Beaver Beaver New Brighton Non-Res. 020596 0.01 10.00 01/01/06 041002
Fannett Twp Franklin Franklin Fannett-Metal Resident 022451 0.01 n/a 01/01/12 280201
Fannett Twp Franklin Franklin Fannett-Metal Non-Res. 022450 0.01 0 12/15/06 280201
Farmington Twp Clarion Clarion North Clarion Resident 021613 0.01 n/a 01/01/12 160501
Farmington Twp Clarion Clarion North Clarion Non-Res. 021612 0 0 01/01/02 160501
Farmington Twp Tioga Tioga Northern Tioga Resident 024491 0.017 n/a 01/01/12 590106
Farmington Twp Tioga Tioga Northern Tioga Non-Res. 024490 0.01 10.00 01/01/02 590106
Farmington Twp Warren Warren Warren County Resident 024653 0.01 n/a 01/01/12 620109
Farmington Twp Warren Warren Warren County Non-Res. 024652 0 5.00 01/01/02 620109
Farrell City Mercer Mercer Farrell Resident 023503 0.025 n/a 07/01/16 430201
Farrell City Mercer Mercer Farrell Non-Res. 023502 0.018 52.00 01/01/16 430201
Fawn Grove York York South Eastern Resident 025157 0.01 n/a 01/01/12 670904
Fawn Grove York York South Eastern Non-Res. 025156 0.01 52.00 07/01/12 670904
Fawn Twp Allegheny North Allegheny Highlands Resident 020245 0.01 n/a 01/01/12 710602
Fawn Twp Allegheny North Allegheny Highlands Non-Res. 020244 0.01 20.00 01/01/17 710602
Fawn Twp York York South Eastern Resident 025075 0.01 n/a 01/01/12 670905
Fawn Twp York York South Eastern Non-Res. 025074 0.005 52.00 01/01/11 670905
Fayette City Westmoreland Fayette Belle Vernon Resident 022409 0.01 n/a 01/01/12 650102
Fayette City Westmoreland Fayette Belle Vernon Non-Res. 022408 0 10.00 01/01/02 650102
Fayette Twp Juniata Juniata Juniata County Resident 022815 0.01 n/a 01/01/12 340103
Fayette Twp Juniata Juniata Juniata County Non-Res. 022814 0 0 01/01/02 340103
Fell Twp Lackawanna Lackawanna Carbondale Resident 022867 0.01 n/a 01/01/12 350202
54 • Chapter 13: Pennsylvania Tax Manual Local Tax
Fell Twp Lackawanna Lackawanna Carbondale Non-Res. 022866 0.01 10.00 01/01/15 350202
Felton York York Red Lion Resident 025159 0.01 n/a 01/01/12 670802
Felton York York Red Lion Non-Res. 025158 0.01 0 07/01/12 670802
Ferguson Twp Centre Centre State College Resident 021399 0.0235 n/a 01/01/12 140403
Ferguson Twp Centre Centre State College Non-Res. 021398 0.01 52.00 01/01/05 140403
Ferguson Twp Clearfield Clearfield Curwensville Resident 021693 0.01 n/a 01/01/12 170202
Ferguson Twp Clearfield Clearfield Curwensville Non-Res. 021692 0.01 0 07/01/05 170202
Fermanagh Twp Juniata Juniata Juniata County Resident 022817 0.01 n/a 01/01/12 340104
Fermanagh Twp Juniata Juniata Juniata County Non-Res. 022816 0 52.00 01/01/12 340104
Ferndale Cambria Cambria Ferndale Resident 021237 0.01 n/a 01/01/12 110503
Ferndale Cambria Cambria Ferndale Non-Res. 021236 0.005 52.00 01/01/06 110503
Findlay Twp Allegheny Southwest Allegheny West Allegheny Resident 020249 0.01 n/a 01/01/12 731801
Findlay Twp Allegheny Southwest Allegheny West Allegheny Non-Res. 020248 0.01 52.00 07/01/08 731801
Findley Twp Mercer Mercer Mercer Resident 023513 0.01 n/a 01/01/12 430703
Findley Twp Mercer Mercer Mercer Non-Res. 023512 0.01 52.00 01/01/06 430703
Finleyville Washington Washington Ringgold Resident 024803 0.01 n/a 01/01/12 631203
Finleyville Washington Washington Ringgold Non-Res. 024802 0.01 10.00 01/01/02 631203
Fishing Creek Twp Columbia Columbia Benton Resident 021839 0.016 n/a 01/01/12 190103
Fishing Creek Twp Columbia Columbia Benton Non-Res. 021838 0.01 0 01/01/02 190103
Fleetwood Berks Berks Fleetwood Resident 020715 0.01 n/a 01/01/12 060701
Fleetwood Berks Berks Fleetwood Non-Res. 020714 0.01 52.00 12/11/06 060701
Flemington Clinton Clinton Keystone Central Resident 021813 0.015 n/a 01/01/12 180112
Flemington Clinton Clinton Keystone Central Non-Res. 021812 0.01 52.00 07/01/12 180112
Folcroft Delaware Delaware Southeast Delco Resident 022167 0.01 n/a 01/01/15 231103
Folcroft Delaware Delaware Southeast Delco Non-Res. 022166 0.01 52.00 01/01/15 231103
Ford City Armstrong Armstrong Armstrong Resident 020441 0.01 n/a 01/01/12 030211
Ford City Armstrong Armstrong Armstrong Non-Res. 020440 0.005 52.00 01/01/06 030211
Ford Cliff Armstrong Armstrong Armstrong Resident 020499 0.01 n/a 01/01/12 030212
Ford Cliff Armstrong Armstrong Armstrong Non-Res. 020498 0.01 0 01/01/02 030212
Forest City Susquehanna Susquehanna Forest City Regn Resident 024399 0.01 n/a 01/01/12 580302
Forest City Susquehanna Susquehanna Forest City Regn Non-Res. 024398 0.005 10.00 01/01/02 580302
Tax Manual Local Tax Chapter 13: Pennsylvania • 55
Forest Hills Allegheny Southeast Allegheny Woodland Hills Resident 020231 0.01 n/a 01/01/12 721007
Forest Hills Allegheny Southeast Allegheny Woodland Hills Non-Res. 020230 0.01 52.00 07/01/12 721007
Forest Lake Twp Susquehanna Susquehanna Montrose Resident 024467 0 n/a 01/01/12 580404
Forest Lake Twp Susquehanna Susquehanna Montrose Non-Res. 024466 0 0 01/00/00 580404
Forks Twp Northampton Northampton Easton Resident 023807 0.01 n/a 01/01/12 480303
Forks Twp Northampton Northampton Easton Non-Res. 023806 0.01 52.00 01/01/05 480303
Forks Twp Sullivan Sullivan Sullivan County Resident 024373 0.01 n/a 01/01/12 570107
Forks Twp Sullivan Sullivan Sullivan County Non-Res. 024372 0 0 01/01/02 570107
Forkston Twp Wyoming Wyoming Tunkhannock Resident 025019 0.01 n/a 01/01/12 660203
Forkston Twp Wyoming Wyoming Tunkhannock Non-Res. 025018 0.01 10.00 01/01/02 660203
Forksville Sullivan Sullivan Sullivan County Resident 024385 0.01 n/a 01/01/12 570108
Forksville Sullivan Sullivan Sullivan County Non-Res. 024384 0 0 01/01/02 570108
Forty Fort Luzerne Luzerne Wyoming Valley West Resident 023227 0.01 n/a 01/01/12 401103
Forty Fort Luzerne Luzerne Wyoming Valley West Non-Res. 023226 0.01 52.00 01/01/05 401103
Forward Twp Allegheny Southeast Allegheny Elizabeth Forward Resident 020251 0.01 n/a 01/01/12 720203
Forward Twp Allegheny Southeast Allegheny Elizabeth Forward Non-Res. 020250 0 10.00 01/01/02 720203
Forward Twp Butler Butler Seneca Valley Resident 021127 0.01 n/a 01/01/12 100804
Forward Twp Butler Butler Seneca Valley Non-Res. 021126 0 26.00 07/01/08 100804
Foster Twp Luzerne Luzerne Hazleton Resident 023239 0.015 n/a 01/01/12 400506
Foster Twp Luzerne Luzerne Hazleton Non-Res. 023238 0.01 52.00 01/01/09 400506
Foster Twp Mckean Mckean Bradford Resident 023465 0.01 n/a 01/01/12 420104
Foster Twp Mckean Mckean Bradford Non-Res. 023464 0.01 52.00 01/01/10 420104
Foster Twp Schuylkill Schuylkill Minersville Resident 024115 0.01 n/a 01/01/12 540303
Foster Twp Schuylkill Schuylkill Minersville Non-Res. 024114 0 30.00 01/01/07 540303
Fountain Hill Northampton Lehigh Bethlehem Resident 023161 0.01 n/a 01/01/12 480201
Fountain Hill Northampton Lehigh Bethlehem Non-Res. 023160 0.01 52.00 01/01/05 480201
Fox Chapel Allegheny North Allegheny Fox Chapel Resident 020233 0.01 n/a 01/01/12 710403
Fox Chapel Allegheny North Allegheny Fox Chapel Non-Res. 020232 0 52.00 01/01/10 710403
Fox Twp Elk Elk St Marys Resident 022241 0.01 n/a 01/01/12 240302
Fox Twp Elk Elk St Marys Non-Res. 022240 0.01 10.00 01/01/17 240302
Fox Twp Sullivan Sullivan Sullivan County Resident 024375 0.01 n/a 01/01/12 570109
56 • Chapter 13: Pennsylvania Tax Manual Local Tax
Fox Twp Sullivan Sullivan Sullivan County Non-Res. 024374 0 0 01/01/02 570109
Foxburg Clarion Clarion Alleg.-Clarion Valley Resident 021639 0.01 n/a 01/01/12 160104
Foxburg Clarion Clarion Alleg.-Clarion Valley Non-Res. 021638 0.01 10.00 07/01/08 160104
Frackville Schuylkill Schuylkill North Schuylkill Resident 024103 0.01 n/a 01/01/12 540404
Frackville Schuylkill Schuylkill North Schuylkill Non-Res. 024102 0.01 52.00 01/01/08 540404
Frailey Twp Schuylkill Schuylkill Pine Grove Resident 024117 0.01 n/a 01/01/12 540501
Frailey Twp Schuylkill Schuylkill Pine Grove Non-Res. 024116 0 10.00 01/01/02 540501
Franconia Twp Montgomery Montgomery Souderton Resident 023741 0.0125 n/a 01/01/12 461501
Franconia Twp Montgomery Montgomery Souderton Non-Res. 023740 0.01 52.00 02/17/06 461501
Frankfort Springs Beaver Beaver South Side Resident 020541 0.01 n/a 01/01/12 041301
Frankfort Springs Beaver Beaver South Side Non-Res. 020540 0 5.00 01/01/02 041301
Franklin Cambria Cambria Conemaugh Valley Resident 021251 0.014 n/a 07/01/15 110405
Franklin Cambria Cambria Conemaugh Valley Non-Res. 021250 0.013 10.00 01/01/18 110405
Franklin City Venango Venango Franklin Resident 024591 0.0175 n/a 01/01/12 610205
Franklin City Venango Venango Franklin Non-Res. 024590 0.01 52.00 01/01/05 610205
Franklin Park Allegheny North Allegheny North Allegheny Resident 020379 0.01 n/a 01/01/12 710702
Franklin Park Allegheny North Allegheny North Allegheny Non-Res. 020378 0.005 52.00 07/01/12 710702
Franklin Twp Adams Adams Gettysburg Resident 020115 0.017 n/a 01/01/12 010402
Franklin Twp Adams Adams Gettysburg Non-Res. 020114 0.01 10.00 01/01/14 010402
Franklin Twp Beaver Beaver Riverside Beaver Resident 020543 0.01 n/a 01/01/12 041101
Franklin Twp Beaver Beaver Riverside Beaver Non-Res. 020542 0.005 10.00 07/01/12 041101
Franklin Twp Bradford Bradford Towanda Resident 020903 0.0124 n/a 07/01/13 080502
Franklin Twp Bradford Bradford Towanda Non-Res. 020902 0 0 01/01/02 080502
Franklin Twp Butler Butler Slippery Rock Resident 021129 0.01 n/a 01/01/12 100602
Franklin Twp Butler Butler Slippery Rock Non-Res. 021128 0 0 01/01/02 100602
Franklin Twp Carbon Carbon Lehighton Resident 021349 0.01 n/a 01/01/12 130202
Franklin Twp Carbon Carbon Lehighton Non-Res. 021348 0.01 52.00 01/01/16 130202
Franklin Twp Chester Chester Avon Grove Resident 021497 0.005 n/a 01/01/12 150102
Franklin Twp Chester Chester Avon Grove Non-Res. 021496 0.005 0 07/01/05 150102
Franklin Twp Columbia Columbia Southern Columbia Resident 021841 0.02 n/a 01/01/12 190604
Franklin Twp Columbia Columbia Southern Columbia Non-Res. 021840 0.01 52.00 01/01/06 190604
Tax Manual Local Tax Chapter 13: Pennsylvania • 57
Franklin Twp Erie Erie General Mclane Resident 022277 0.01 n/a 01/01/12 250502
Franklin Twp Erie Erie General Mclane Non-Res. 022276 0.01 52.00 01/15/06 250502
Franklin Twp Fayette Fayette Uniontown Resident 022353 0.01 n/a 01/01/12 260601
Franklin Twp Fayette Fayette Uniontown Non-Res. 022352 0.01 10.00 01/01/17 260601
Franklin Twp Greene Greene Central Greene Resident 022521 0.01 n/a 01/01/12 300201
Franklin Twp Greene Greene Central Greene Non-Res. 022520 0.01 10.00 01/01/02 300201
Franklin Twp Blair Huntingdon Tyrone Resident 022585 0.0115 n/a 01/01/12 070606
Franklin Twp Blair Huntingdon Tyrone Non-Res. 022584 0.01 0 07/01/17 070606
Franklin Twp Luzerne Luzerne Dallas Resident 023241 0.01 n/a 01/01/12 400203
Franklin Twp Luzerne Luzerne Dallas Non-Res. 023240 0.01 10.00 01/01/02 400203
Franklin Twp Lycoming Lycoming East Lycoming Resident 023373 0.017 n/a 01/01/12 410101
Franklin Twp Lycoming Lycoming East Lycoming Non-Res. 023372 0.005 0 01/01/13 410101
Franklin Twp Snyder Snyder Midd-West Resident 024231 0.023 n/a 01/01/12 550105
Franklin Twp Snyder Snyder Midd-West Non-Res. 024230 0.005 10.00 01/01/08 550105
Franklin Twp Susquehanna Susquehanna Montrose Resident 024401 0 n/a 01/01/12 580405
Franklin Twp Susquehanna Susquehanna Montrose Non-Res. 024400 0 0 01/00/00 580405
Franklin Twp York York Northern York Co Resident 025077 0.0125 n/a 01/01/12 670703
Franklin Twp York York Northern York Co Non-Res. 025076 0.01 52.00 01/01/11 670703
Franklintown York York Northern York Co Resident 025161 0.0125 n/a 01/01/12 670704
Franklintown York York Northern York Co Non-Res. 025160 0.005 0 12/15/06 670704
Frankstown Twp Blair Blair Hollidaysburg Resident 020883 0.01 n/a 01/01/12 070404
Frankstown Twp Blair Blair Hollidaysburg Non-Res. 020882 0 0 01/01/02 070404
Frazer Twp Allegheny North Allegheny Deer Lakes Resident 020253 0.01 n/a 01/01/12 710302
Frazer Twp Allegheny North Allegheny Deer Lakes Non-Res. 020252 0.01 52.00 12/15/06 710302
Fredonia Mercer Mercer Reynolds Resident 023577 0.01 n/a 01/01/12 430802
Fredonia Mercer Mercer Reynolds Non-Res. 023576 0.01 10.00 01/01/02 430802
Freeburg Snyder Snyder Selinsgrove Resident 024255 0.021 n/a 01/01/12 550202
Freeburg Snyder Snyder Selinsgrove Non-Res. 024254 0.01 10.00 01/01/90 550202
Freedom Beaver Beaver Freedom Resident 020539 0.01 n/a 01/01/12 040702
Freedom Beaver Beaver Freedom Non-Res. 020538 0.01 52.00 03/09/05 040702
Freedom Twp Adams Adams Gettysburg Resident 020117 0.017 n/a 01/01/12 010403
58 • Chapter 13: Pennsylvania Tax Manual Local Tax
Freedom Twp Adams Adams Gettysburg Non-Res. 020116 0.01 10.00 01/01/17 010403
Freedom Twp Blair Blair Spring Cove Resident 020855 0.01 n/a 01/01/12 070501
Freedom Twp Blair Blair Spring Cove Non-Res. 020854 0 10.00 01/01/17 070501
Freehold Twp Warren Warren Warren County Resident 024655 0.01 n/a 01/01/12 620110
Freehold Twp Warren Warren Warren County Non-Res. 024654 0.005 5.00 01/01/02 620110
Freeland Luzerne Luzerne Hazleton Resident 023229 0.015 n/a 01/01/12 400507
Freeland Luzerne Luzerne Hazleton Non-Res. 023228 0.01 52.00 01/01/07 400507
Freemansburg Northampton Northampton Bethlehem Resident 023849 0.01 n/a 01/01/12 480204
Freemansburg Northampton Northampton Bethlehem Non-Res. 023848 0.01 52.00 01/01/07 480204
Freeport Butler Armstrong Freeport Resident 020487 0.01 n/a 01/01/12 100201
Freeport Butler Armstrong Freeport Non-Res. 020486 0 52.00 01/01/08 100201
Freeport Twp Greene Greene West Greene Resident 022523 0.01 n/a 01/01/12 300503
Freeport Twp Greene Greene West Greene Non-Res. 022522 0.01 0 01/01/02 300503
French Creek Twp Crawford Mercer Crawford Central Resident 023515 0.01 n/a 01/01/12 200209
French Creek Twp Crawford Mercer Crawford Central Non-Res. 023514 0.01 0 01/01/02 200209
Frenchcreek Twp Venango Venango Franklin Resident 024593 0.01 n/a 01/01/12 610206
Frenchcreek Twp Venango Venango Franklin Non-Res. 024592 0.01 10.00 01/01/02 610206
Friendsville Susquehanna Susquehanna Montrose Resident 024441 0 n/a 01/01/12 580406
Friendsville Susquehanna Susquehanna Montrose Non-Res. 024440 0 0 01/00/00 580406
Fulton Twp Lancaster Lancaster Solanco Resident 022959 0.0165 n/a 01/01/12 361606
Fulton Twp Lancaster Lancaster Solanco Non-Res. 022958 0.01 0 07/01/17 361606
Tax Manual Local Tax Chapter 13: Pennsylvania • 59
‘G’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Gaines Twp Potter Tioga Galeton Resident 024535 0.01 n/a 01/01/12 530307
Gaines Twp Potter Tioga Galeton Non-Res. 024534 0.01 0 01/01/85 530307
Galeton Potter Potter Galeton Resident 024077 0.01 n/a 01/01/12 530302
Galeton Potter Potter Galeton Non-Res. 024076 0.005 10.00 01/01/02 530302
Gallagher Twp Clinton Clinton Keystone Central Resident 021781 0.015 n/a 01/01/12 180113
Gallagher Twp Clinton Clinton Keystone Central Non-Res. 021780 0.05 10.00 07/01/12 180113
Gallitzin Cambria Cambria Penn Cambria Resident 021239 0.01 n/a 01/01/12 110906
Gallitzin Cambria Cambria Penn Cambria Non-Res. 021238 0 52.00 07/01/09 110906
Gallitzen Twp Cambria Cambria Penn Cambria Resident 025221 0.01 n/a 01/01/12 110907
Gallitzen Twp Cambria Cambria Penn Cambria Non-Res. 025220 0 10.00 07/01/13 110907
Gamble Twp Lycoming Lycoming Montoursville Resident 023375 0.0165 n/a 01/01/12 410504
Gamble Twp Lycoming Lycoming Montoursville Non-Res. 023374 0.005 0 07/01/17 410504
Garrett Somerset Somerset Meyersdale Resident 024337 0.01 n/a 01/01/12 560302
Garrett Somerset Somerset Meyersdale Non-Res. 024336 0 0 01/01/02 560302
Gaskill Twp Jefferson Jefferson Punxsutawney Resident 022757 0.01 n/a 01/01/12 330306
Gaskill Twp Jefferson Jefferson Punxsutawney Non-Res. 022756 0.01 0 07/01/17 330306
Geistown Cambria Cambria Greater Johnstown Resident 021243 0.01 n/a 01/01/12 110701
Geistown Cambria Cambria Greater Johnstown Non-Res. 021242 0.01 30.00 07/01/12 110701
Geistown Cambria Cambria Richland Resident 025641 0.01 n/a 01/01/12 111101
Geistown Cambria Cambria Richland Non-Res. 025640 0.01 30.00 01/01/12 111101
Genesee Twp Potter Potter Northern Potter Resident 024079 0.01 n/a 01/01/12 530403
Genesee Twp Potter Potter Northern Potter Non-Res. 024078 0.01 0 07/01/09 530403
Georges Twp Fayette Fayette Albert Gallatin Resident 022355 0.01 n/a 01/01/12 260102
Georges Twp Fayette Fayette Albert Gallatin Non-Res. 022354 0.01 52.00 07/01/11 260102
Georgetown Beaver Beaver South Side Resident 020599 0.01 n/a 01/01/12 041302
Georgetown Beaver Beaver South Side Non-Res. 020598 0.01 5.00 01/01/02 041302
German Twp Fayette Fayette Uniontown Resident 022357 0.01 n/a 01/01/12 260602
German Twp Fayette Fayette Uniontown Non-Res. 022356 0.01 52.00 07/01/11 260602
60 • Chapter 13: Pennsylvania Tax Manual Local Tax
German Twp Fayette Fayette Albert Gallatin Resident 025281 0.01 n/a 01/01/12 260103
German Twp Fayette Fayette Albert Gallatin Non-Res. 025280 0.01 52.00 07/01/11 260103
Germany Twp Adams Adams Littlestown Resident 020119 0.01 n/a 01/01/12 010502
Germany Twp Adams Adams Littlestown Non-Res. 020118 0.01 10.00 01/01/17 010502
Gettysburg Adams Adams Gettysburg Resident 020113 0.017 n/a 01/01/12 010404
Gettysburg Adams Adams Gettysburg Non-Res. 020112 0.01 52.00 07/01/12 010404
Gibson Twp Cameron Cameron Cameron Co Resident 021329 0.01 n/a 01/01/12 120103
Gibson Twp Cameron Cameron Cameron Co Non-Res. 021328 0 0 01/01/02 120103
Gibson Twp Susquehanna Susquehanna Mountain View Resident 024469 0.01 n/a 01/01/12 580503
Gibson Twp Susquehanna Susquehanna Mountain View Non-Res. 024468 0.01 0 01/01/88 580503
Gilberton Schuylkill Schuylkill Mahanoy Resident 024199 0.01 n/a 01/01/12 540202
Gilberton Schuylkill Schuylkill Mahanoy Non-Res. 024198 0.005 52.00 01/01/05 540202
Gilmore Twp Greene Greene West Greene Resident 022525 0.01 n/a 01/01/12 300504
Gilmore Twp Greene Greene West Greene Non-Res. 022524 0.01 0 01/01/02 300504
Gilpin Twp Armstrong Armstrong Leechburg Resident 020447 0.01 n/a 01/01/12 030301
Gilpin Twp Armstrong Armstrong Leechburg Non-Res. 020446 0 10.00 07/01/10 030301
Girard Erie Erie Girard Resident 022315 0.01 n/a 01/01/12 250601
Girard Erie Erie Girard Non-Res. 022314 0.01 52.00 01/01/10 250601
Girard Twp Clearfield Clearfield Clearfield Resident 021695 0.01 n/a 01/01/12 170104
Girard Twp Clearfield Clearfield Clearfield Non-Res. 021694 0.01 10.00 01/01/02 170104
Girard Twp Erie Erie Girard Resident 022281 0.01 n/a 01/01/12 250602
Girard Twp Erie Erie Girard Non-Res. 022280 0.01 52.00 01/01/16 250602
Girardville Schuylkill Schuylkill North Schuylkill Resident 024107 0.01 n/a 01/01/12 540405
Girardville Schuylkill Schuylkill North Schuylkill Non-Res. 024106 0.01 10.00 01/01/18 540405
Glade Twp Warren Warren Warren County Resident 024657 0.01 n/a 01/01/12 620111
Glade Twp Warren Warren Warren County Non-Res. 024656 0.01 5.00 01/01/17 620111
Glasgow Beaver Beaver Western Beaver Co Resident 020545 0.01 n/a 01/01/12 041401
Glasgow Beaver Beaver Western Beaver Co Non-Res. 020544 0.01 0 07/01/12 041401
Glassport Allegheny Southeast Allegheny South Allegheny Resident 020235 0.01 n/a 01/01/12 720801
Glassport Allegheny Southeast Allegheny South Allegheny Non-Res. 020234 0 52.00 01/01/05 720801
Glen Campbell Indiana Indiana Purchase Line Resident 022731 0.012 n/a 01/01/12 320606
Tax Manual Local Tax Chapter 13: Pennsylvania • 61
Glen Campbell Indiana Indiana Purchase Line Non-Res. 022730 0 10.00 01/01/02 320606
Glen Hope Clearfield Clearfield Moshannon Valley Resident 025231 0.01 n/a 01/01/12 170603
Glen Hope Clearfield Clearfield Moshannon Valley Non-Res. 025230 0.005 15.00 01/01/17 170603
Glen Osborne Allegheny North Allegheny Quaker Valley Resident 020405 0.01 n/a 01/01/12 711108
Glen Osborne Allegheny North Allegheny Quaker Valley Non-Res. 020404 0.005 52.00 07/01/12 711108
Glen Rock York York Southern York Co Resident 025163 0.013 n/a 01/01/12 671102
Glen Rock York York Southern York Co Non-Res. 025162 0.01 20.00 07/01/08 671102
Glenburn Twp Lackawanna Lackawanna Abington Heights Resident 022923 0.01 n/a 01/01/12 350104
Glenburn Twp Lackawanna Lackawanna Abington Heights Non-Res. 022922 0.01 10.00 07/01/09 350104
Glendon Northampton Northampton Wilson Resident 023851 0.01 n/a 01/01/12 480801
Glendon Northampton Northampton Wilson Non-Res. 023850 0 10.00 01/01/02 480801
Glenfield Allegheny North Allegheny Quaker Valley Resident 020393 0.01 n/a 01/01/12 711104
Glenfield Allegheny North Allegheny Quaker Valley Non-Res. 020392 0.01 10.00 01/01/15 711104
Glenolden Delaware Delaware Interboro Resident 022169 0 n/a 01/01/12 230501
Glenolden Delaware Delaware Interboro Non-Res. 022168 0 52.00 01/01/05 230501
Goldsboro Cumberland York West Shore Resident 025079 0.0145 n/a 01/01/12 210906
Goldsboro Cumberland York West Shore Non-Res. 025078 0.01 0 07/01/08 210906
Gordon Schuylkill Schuylkill North Schuylkill Resident 024201 0.01 n/a 01/01/12 540406
Gordon Schuylkill Schuylkill North Schuylkill Non-Res. 024200 0.01 52.00 07/01/13 540406
Goshen Twp Clearfield Clearfield Clearfield Resident 021697 0.01 n/a 01/01/12 170105
Goshen Twp Clearfield Clearfield Clearfield Non-Res. 021696 0.005 10.00 01/01/02 170105
Graham Twp Clearfield Clearfield West Branch Resident 021699 0.01 n/a 01/01/12 170802
Graham Twp Clearfield Clearfield West Branch Non-Res. 021698 0 10.00 01/01/02 170802
Grampian Clearfield Clearfield Curwensville Resident 021747 0.01 n/a 01/01/12 170203
Grampian Clearfield Clearfield Curwensville Non-Res. 021746 0.01 52.00 01/01/08 170203
Grant Twp Indiana Indiana Marion Center Resident 022689 0.0135 n/a 01/01/12 320405
Grant Twp Indiana Indiana Marion Center Non-Res. 022688 0.005 0 01/01/02 320405
Granville Twp Bradford Bradford Mifflin County Resident 020905 0.01 n/a 01/01/12 080606
Granville Twp Bradford Bradford Mifflin County Non-Res. 020904 0 0 01/01/02 080606
Granville Twp Mifflin Mifflin Troy Resident 023619 0.0135 n/a 01/01/12 440107
Granville Twp Mifflin Mifflin Troy Non-Res. 023618 0.01 52.00 01/01/10 440107
62 • Chapter 13: Pennsylvania Tax Manual Local Tax
Gratz Dauphin Dauphin Upper Dauphin Resident 022123 0.01 n/a 01/01/12 221003
Gratz Dauphin Dauphin Upper Dauphin Non-Res. 022122 0.01 20.00 01/01/07 221003
Gray Twp Greene Greene West Greene Resident 022527 0.01 n/a 01/01/12 300505
Gray Twp Greene Greene West Greene Non-Res. 022526 0 10.00 07/01/16 300505
Great Bend Susquehanna Susquehanna Blue Ridge Resident 024443 0 n/a 01/01/12 580101
Great Bend Susquehanna Susquehanna Blue Ridge Non-Res. 024442 0 0 01/00/00 580101
Great Bend Twp Susquehanna Susquehanna Blue Ridge Resident 024403 0 n/a 01/01/12 580102
Great Bend Twp Susquehanna Susquehanna Blue Ridge Non-Res. 024402 0 0 01/00/00 580102
Green Hills Washington Washington Mcguffey Resident 024727 0.01 n/a 01/01/12 631006
Green Hills Washington Washington Mcguffey Non-Res. 024726 0 0 01/01/02 631006
Green Lane Montgomery Montgomery Upper Perkiomen Resident 023753 0.01 n/a 01/01/12 462103
Green Lane Montgomery Montgomery Upper Perkiomen Non-Res. 023752 0.01 0 01/01/85 462103
Green Tree Allegheny Southwest Allegheny Keystone Oaks Resident 020237 0.01 n/a 01/01/12 730903
Green Tree Allegheny Southwest Allegheny Keystone Oaks Non-Res. 020236 0.01 52.00 01/01/06 730903
Green Twp Forest Forest Forest Resident 022429 0.01 n/a 01/01/12 270103
Green Twp Forest Forest Forest Non-Res. 022428 0 10.00 12/15/06 270103
Green Twp Indiana Indiana Purchase Line Resident 022691 0.012 n/a 01/01/12 320607
Green Twp Indiana Indiana Purchase Line Non-Res. 022690 0.01 10.00 01/01/02 320607
Greencastle Franklin Franklin Greencastle-Antrim Resident 022449 0.01 n/a 01/01/12 280302
Greencastle Franklin Franklin Greencastle-Antrim Non-Res. 022448 0.005 52.00 01/01/13 280302
Greene Twp Beaver Beaver South Side Resident 020547 0.01 n/a 01/01/12 041303
Greene Twp Beaver Beaver South Side Non-Res. 020546 0.005 52.00 07/01/15 041303
Greene Twp Clinton Clinton Keystone Central Resident 021785 0.015 n/a 01/01/12 180114
Greene Twp Clinton Clinton Keystone Central Non-Res. 021784 0 10.00 01/01/02 180114
Greene Twp Erie Erie Wattsburg Resident 022283 0.01 n/a 01/01/12 251302
Greene Twp Erie Erie Wattsburg Non-Res. 022282 0.01 10.00 01/01/02 251302
Greene Twp Franklin Franklin Chambersburg Resident 022453 0.017 n/a 01/01/12 280102
Greene Twp Franklin Franklin Chambersburg Non-Res. 022452 0.01 10.00 12/15/06 280102
Greene Twp Greene Greene Southeastern Greene Resident 022529 0.01 n/a 01/01/12 300402
Greene Twp Greene Greene Southeastern Greene Non-Res. 022528 0.01 52.00 01/01/10 300402
Greene Twp Crawford Mercer Jamestown Resident 023517 0.01 n/a 01/01/12 200303
Tax Manual Local Tax Chapter 13: Pennsylvania • 63
Greene Twp Crawford Mercer Jamestown Non-Res. 023516 0.01 52.00 07/01/12 200303
Greene Twp Pike Pike Wallenpaupack Resident 024007 0 n/a 01/01/12 520202
Greene Twp Pike Pike Wallenpaupack Non-Res. 024006 0 0 01/00/00 520202
Greenfield Twp Blair Blair Claysburg-Kimmel Resident 020857 0.01 n/a 01/01/12 070302
Greenfield Twp Blair Blair Claysburg-Kimmel Non-Res. 020856 0.01 52.00 01/01/17 070302
Greenfield Twp Erie Erie Wattsburg Resident 022285 0.01 n/a 01/01/12 251303
Greenfield Twp Erie Erie Wattsburg Non-Res. 022284 0.005 10.00 01/01/02 251303
Greenfield Twp Lackawanna Lackawanna Lakeland Resident 022871 0.01 n/a 01/01/12 350402
Greenfield Twp Lackawanna Lackawanna Lakeland Non-Res. 022870 0.005 52.00 01/01/05 350402
Greensboro Greene Greene Southeastern Greene Resident 022561 0.01 n/a 01/01/12 300403
Greensboro Greene Greene Southeastern Greene Non-Res. 022560 0 5.00 07/01/08 300403
Greensburg Westmoreland Westmoreland Hempfield Resident 024895 0.0165 n/a 01/01/12 650702
Greensburg Westmoreland Westmoreland Hempfield Non-Res. 024894 0 52.00 01/01/05 650702
Greensburg Westmoreland Westmoreland Greensburg Salem Resident 025574 0.0165 n/a 01/01/12 650602
Greensburg Westmoreland Westmoreland Greensburg Salem Non-Res. 025573 0 52.00 01/01/05 650602
Greenville Mercer Mercer Greenville Resident 023507 0.01 n/a 01/01/17 430301
Greenville Mercer Mercer Greenville Non-Res. 023506 0.01 52.00 01/01/17 430301
Greenville Twp Somerset Somerset Meyersdale Resident 024281 0.01 n/a 01/01/12 560303
Greenville Twp Somerset Somerset Meyersdale Non-Res. 024280 0.01 0 07/01/12 560303
Greenwich Twp Berks Berks Kutztown Resident 020733 0.01 n/a 01/01/12 061002
Greenwich Twp Berks Berks Kutztown Non-Res. 020732 0.01 10.00 01/01/02 061002
Greenwood Twp Clearfield Clearfield Millville Resident 021701 0.01 n/a 01/01/12 170204
Greenwood Twp Clearfield Clearfield Millville Non-Res. 021700 0.005 0 07/01/05 170204
Greenwood Twp Columbia Columbia Curwensville Resident 021843 0.017 n/a 01/01/12 190501
Greenwood Twp Columbia Columbia Curwensville Non-Res. 021842 0.01 0 07/01/13 190501
Greenwood Twp Crawford Crawford Conneaut Resident 021911 0.01 n/a 01/01/12 200106
Greenwood Twp Crawford Crawford Conneaut Non-Res. 021910 0.01 52.00 01/01/09 200106
Greenwood Twp Perry Juniata Greenwood Resident 022819 0.0175 n/a 01/01/12 500101
Greenwood Twp Perry Juniata Greenwood Non-Res. 022818 0.01 0 12/15/06 500101
Greenwood Twp Perry Perry Greenwood Resident 023947 0.0175 n/a 01/01/12 500102
Greenwood Twp Perry Perry Greenwood Non-Res. 023946 0.01 0 01/01/02 500102
64 • Chapter 13: Pennsylvania Tax Manual Local Tax
Gregg Twp Centre Centre Penns Valley Resident 021401 0.018 n/a 01/01/12 140302
Gregg Twp Centre Centre Penns Valley Non-Res. 021400 0.005 0 07/01/09 140302
Gregg Twp Northumberland Union Warrior Run Resident 024557 0.018 n/a 01/01/12 490608
Gregg Twp Northumberland Union Warrior Run Non-Res. 024556 0.01 52.00 01/01/12 490608
Grove City Mercer Mercer Grove City Resident 023509 0.01 n/a 01/01/12 430401
Grove City Mercer Mercer Grove City Non-Res. 023508 0.01 52.00 01/01/09 430401
Grove Twp Cameron Cameron Cameron Co Resident 021331 0.01 n/a 01/01/12 120104
Grove Twp Cameron Cameron Cameron Co Non-Res. 021330 0 0 01/01/02 120104
Grugan Twp Clinton Clinton Keystone Central Resident 21787 0.015 n/a 01/01/12 180115
Grugan Twp Clinton Clinton Keystone Central Non-Res. 021786 0.005 10.00 07/01/12 180115
Guilford Twp Franklin Franklin Waynesboro Resident 022455 0.01 n/a 01/01/12 280501
Guilford Twp Franklin Franklin Waynesboro Non-Res. 022454 0.01 52.00 01/01/16 280501
Guilford Twp Franklin Franklin Chambersburg Resident 025620 0.017 n/a 01/01/12 280103
Guilford Twp Franklin Franklin Chambersburg Non-Res. 025619 0.01 52.00 01/01/16 280103
Gulich Twp Clearfield Clearfield Moshannon Valley Resident 021703 0.01 n/a 01/01/12 170604
Gulich Twp Clearfield Clearfield Moshannon Valley Non-Res. 021702 0.005 0 07/01/12 170604
Tax Manual Local Tax Chapter 13: Pennsylvania • 65
‘H’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Haines Twp Centre Centre Penns Valley Resident 021403 0.018 n/a 01/01/12 140303
Haines Twp Centre Centre Penns Valley Non-Res. 021402 0.005 0 07/01/09 140303
Halfmoon Twp Centre Centre State College Resident 021405 0.0145 n/a 01/01/12 140404
Halfmoon Twp Centre Centre State College Non-Res. 021404 0.005 10.00 12/15/06 140404
Halifax Dauphin Dauphin Halifax Resident 022125 0.01 n/a 01/01/12 220301
Halifax Dauphin Dauphin Halifax Non-Res. 022124 0 0 01/01/02 220301
Halifax Twp Dauphin Dauphin Halifax Resident 022073 0.01 n/a 01/01/12 220302
Halifax Twp Dauphin Dauphin Halifax Non-Res. 022072 0 52.00 01/01/13 220302
Hallam York York Eastern York Resident 025081 0.01 n/a 01/01/12 670402
Hallam York York Eastern York Non-Res. 025080 0.01 10.00 01/01/02 670402
Hallstead Susquehanna Susquehanna Blue Ridge Resident 024445 0 n/a 01/01/12 580103
Hallstead Susquehanna Susquehanna Blue Ridge Non-Res. 024444 0 0 01/00/00 580103
Hamburg Berks Berks Hamburg Resident 020723 0.01 n/a 01/01/12 060901
Hamburg Berks Berks Hamburg Non-Res. 020722 0.01 52.00 01/01/05 060901
Hamilton Twp Adams Adams Bermudian Springs Resident 020123 0.017 n/a 01/01/12 010102
Hamilton Twp Adams Adams Bermudian Springs Non-Res. 020122 0.01 52.00 07/01/12 010102
Hamilton Twp Adams Adams Conewago Valley Resident 025576 0.015 n/a 01/01/12 010205
Hamilton Twp Adams Adams Conewago Valley Non-Res. 025575 0.01 52.00 07/01/12 010205
Hamilton Twp Franklin Franklin Chambersburg Resident 022457 0.017 n/a 01/01/12 280104
Hamilton Twp Franklin Franklin Chambersburg Non-Res. 022456 0.01 10.00 12/15/06 280104
Hamilton Twp Mckean Mckean Kane Resident 023469 0.012 n/a 01/01/12 420203
Hamilton Twp Mckean Mckean Kane Non-Res. 023468 0.01 0 01/01/02 420203
Hamilton Twp Monroe Monroe Stroudsburg Resident 023635 0.01 n/a 01/01/12 450402
Hamilton Twp Monroe Monroe Stroudsburg Non-Res. 023634 0.01 10.00 01/01/02 450402
Hamilton Twp Tioga Tioga Southern Tioga Resident 024495 0.017 n/a 01/01/12 590206
Hamilton Twp Tioga Tioga Southern Tioga Non-Res. 024494 0.01 0 07/01/12 590206
Hamiltonban Twp Adams Adams Fairfield Resident 020125 0.015 n/a 01/01/12 010303
Hamiltonban Twp Adams Adams Fairfield Non-Res. 020124 0.01 0 01/01/17 010303
66 • Chapter 13: Pennsylvania Tax Manual Local Tax
Hamlin Twp Mckean Mckean Smethport Resident 023471 0.01 n/a 01/01/12 420501
Hamlin Twp Mckean Mckean Smethport Non-Res. 023470 0.01 52.00 01/01/17 420501
Hampden Twp Cumberland Cumberland Cumberland Valley Resident 022057 0.016 n/a 01/01/12 210401
Hampden Twp Cumberland Cumberland Cumberland Valley Non-Res. 022056 0.01 52.00 01/01/06 210401
Hampton Twp Allegheny North Allegheny Hampton Township Resident 020257 0.01 n/a 01/01/12 710501
Hampton Twp Allegheny North Allegheny Hampton Township Non-Res. 020256 0.005 52.00 01/01/17 710501
Hanover York York Hanover Public Resident 025071 0.01 n/a 01/01/12 670501
Hanover York York Hanover Public Non-Res. 025070 0.01 52.00 01/01/12 670501
Hanover Twp Beaver Beaver South Side Resident 020549 0.01 n/a 01/01/12 041304
Hanover Twp Beaver Beaver South Side Non-Res. 020548 0.01 5.00 07/01/13 041304
Hanover Twp Lehigh Lehigh Catasauqua Resident 023163 0.01 n/a 01/01/12 390202
Hanover Twp Lehigh Lehigh Catasauqua Non-Res. 023162 0.01 52.00 07/01/09 390202
Hanover Twp Luzerne Luzerne Hanover Resident 023249 0.01 n/a 01/01/12 400402
Hanover Twp Luzerne Luzerne Hanover Non-Res. 023248 0.01 52.00 01/01/05 400402
Hanover Twp Northampton Northampton Bethlehem Resident 023809 0.01 n/a 01/01/12 480205
Hanover Twp Northampton Northampton Bethlehem Non-Res. 023808 0.01 52.00 01/01/05 480205
Hanover Twp Washington Washington Burgettstown Resident 024729 0.01 n/a 01/01/12 630402
Hanover Twp Washington Washington Burgettstown Non-Res. 024728 0.005 0 01/01/02 630402
Harborcreek Twp Erie Erie Harbor Creek Resident 022325 0.01 n/a 01/01/12 250701
Harborcreek Twp Erie Erie Harbor Creek Non-Res. 022324 0.01 52.00 01/01/12 250701
Harford Twp Susquehanna Susquehanna Mountain View Resident 024447 0.01 n/a 01/01/12 580504
Harford Twp Susquehanna Susquehanna Mountain View Non-Res. 024446 0.01 0 12/15/06 580504
Harmar Twp Allegheny North Allegheny Allegheny Valley Resident 020261 0.01 n/a 01/01/12 710102
Harmar Twp Allegheny North Allegheny Allegheny Valley Non-Res. 020260 0.01 52.00 01/01/06 710102
Harmony Butler Butler Seneca Valley Resident 021123 0.01 n/a 01/01/12 100805
Harmony Butler Butler Seneca Valley Non-Res. 021122 0.01 52.00 01/01/05 100805
Harmony Twp Beaver Beaver Ambridge Resident 020551 0.01 n/a 01/01/12 040204
Harmony Twp Beaver Beaver Ambridge Non-Res. 020550 0.005 52.00 07/01/15 040204
Harmony Twp Forest Forest Forest Resident 022431 0.01 n/a 01/01/12 270104
Harmony Twp Forest Forest Forest Non-Res. 022430 0 10.00 12/15/06 270104
Harmony Twp Susquehanna Susquehanna Susquehanna Resident 024405 0 n/a 01/01/12 580602
Tax Manual Local Tax Chapter 13: Pennsylvania • 67
Harmony Twp Susquehanna Susquehanna Susquehanna Non-Res. 024404 0 0 01/00/00 580602
Harris Twp Centre Centre State College Resident 021407 0.01450 n/a 01/01/12 140405
Harris Twp Centre Centre State College Non-Res. 021406 0.01 52.00 01/01/17 140405
Harrisburg Dauphin Dauphin Harrisburg City Resident 022065 .02 n/a 01/01/13 220401
Harrisburg Dauphin Dauphin Harrisburg City Non-Res. 022064 0.01 52.00 01/01/05 220401
Harrison Twp Allegheny North Allegheny Highlands Resident 020241 0.01 n/a 01/01/12 710603
Harrison Twp Allegheny North Allegheny Highlands Non-Res. 020240 0 52.00 01/01/05 710603
Harrison Twp Bedford Bedford Bedford Resident 020637 0.015 n/a 01/01/12 050105
Harrison Twp Bedford Bedford Bedford Non-Res. 020636 0.01 10.00 12/15/06 050105
Harrison Twp Potter Potter Northern Potter Resident 024041 0.01 n/a 01/01/12 530404
Harrison Twp Potter Potter Northern Potter Non-Res. 024040 0.01 0 07/01/10 530404
Harrisville Butler Butler Slippery Rock A Resident 021191 0.01 n/a 01/01/12 100603
Harrisville Butler Butler Slippery Rock A Non-Res. 021190 0.01 0 01/01/02 100603
Hartleton Union Union Mifflinburg Resident 024577 0.0205 n/a 01/01/12 600202
Hartleton Union Union Mifflinburg Non-Res. 024576 0 0 01/01/02 600202
Hartley Twp Union Union Mifflinburg Resident 024559 0.0205 n/a 01/01/12 600203
Hartley Twp Union Union Mifflinburg Non-Res. 024558 0.005 52.00 01/01/11 600203
Harveys Lake Luzerne Luzerne Lake-Lehman Resident 023317 0.01 n/a 01/01/12 400601
Harveys Lake Luzerne Luzerne Lake-Lehman Non-Res. 023316 0.01 10.00 01/01/13 400601
Hastings Cambria Cambria Cambria Heights Resident 021301 0.01 n/a 01/01/12 110207
Hastings Cambria Cambria Cambria Heights Non-Res. 021300 0 52.00 01/01/09 110207
Hatboro Montgomery Montgomery Hatboro-Horsham Resident 025239 0.01 n/a 01/01/12 460501
Hatboro Montgomery Montgomery Hatboro-Horsham Non-Res. 025238 0.01 52.00 07/01/13 460501
Hatfield Montgomery Montgomery North Penn Resident 025267 0.01 n/a 01/01/12 461102
Hatfield Montgomery Montgomery North Penn Non-Res. 025266 0.005 52.00 07/01/15 461102
Hatfield Twp Montgomery Montgomery North Penn Resident 023675 0.01 n/a 01/01/12 461103
Hatfield Twp Montgomery Montgomery North Penn Non-Res. 023674 0.01 52.00 01/01/18 461103
Haverford Twp Delaware Delaware Haverford Twp Resident 022179 0 n/a 01/01/12 230401
Haverford Twp Delaware Delaware Haverford Twp Non-Res. 022178 0 52.00 01/01/07 230401
Hawley Pike Wayne Wallenpaupack Resident 024871 0 n/a 01/01/12 520206
Hawley Pike Wayne Wallenpaupack Non-Res. 024870 0 0 01/00/00 520206
68 • Chapter 13: Pennsylvania Tax Manual Local Tax
Hawthorn Clarion Clarion Redbank Valley Resident 021651 0.01 n/a 01/01/12 160605
Hawthorn Clarion Clarion Redbank Valley Non-Res. 021650 0 45.00 07/01/12 160605
Haycock Twp Bucks Bucks Quakertown Comm Resident 020999 0.015 n/a 01/01/12 091301
Haycock Twp Bucks Bucks Quakertown Comm Non-Res. 020998 0 0 01/01/02 091301
Hayfield Twp Crawford Crawford Penncrest Resident 021915 0.01 n/a 01/01/12 200407
Hayfield Twp Crawford Crawford Penncrest Non-Res. 021914 0.01 52.00 01/01/12 200407
Haysville Allegheny North Allegheny Quaker Valley Resident 020267 0.01 n/a 01/01/12 711105
Haysville Allegheny North Allegheny Quaker Valley Non-Res. 020266 0.01 10.00 01/01/15 711105
Hazleton Luzerne Luzerne Hazleton Resident 023231 0.0235 n/a 07/01/13 400509
Hazleton Luzerne Luzerne Hazleton Non-Res. 023230 0.0185 52.00 07/01/13 400509
Hazle Twp Luzerne Luzerne Hazleton Resident 023305 0.015 n/a 01/01/12 400508
Hazle Twp Luzerne Luzerne Hazleton Non-Res. 023304 0.01 52.00 01/01/05 400508
Heath Twp Jefferson Jefferson Brookville Resident 022759 0.01 n/a 01/01/12 330206
Heath Twp Jefferson Jefferson Brookville Non-Res. 022758 0.01 10.00 01/01/05 330206
Hebron Twp Potter Potter Coudersport Resident 024043 0.01 n/a 01/01/12 530204
Hebron Twp Potter Potter Coudersport Non-Res. 024042 0.01 10.00 07/01/08 530204
Hector Twp Potter Potter - Galeton Galeton Resident 024045 0.01 n/a 01/01/12 530303
Hector Twp Potter Potter - Galeton Galeton Non-Res. 024044 0 0 01/01/02 530303
Hector Twp Potter Potter – Northern Northern Potter Resident 025639 0.01 n/a 01/01/12 530405
Hector Twp Potter Potter – Northern Northern Potter Non-Res. 025638 0 0 01/01/12 530405
Hegins Twp Schuylkill Schuylkill Tri-Valley Resident 024203 0.01 n/a 01/01/12 541103
Hegins Twp Schuylkill Schuylkill Tri-Valley Non-Res. 024202 0.005 10.00 01/01/85 541103
Heidelberg Allegheny Southwest Allegheny Chartiers Valley Resident 020395 0.01 n/a 01/01/12 730503
Heidelberg Allegheny Southwest Allegheny Chartiers Valley Non-Res. 020394 0.005 52.00 01/01/05 730503
Heidelberg Twp Berks Berks Conrad Weiser A Resident 020735 0.01 n/a 01/01/12 060401
Heidelberg Twp Berks Berks Conrad Weiser A Non-Res. 020734 0 52.00 01/01/08 060401
Heidelberg Twp Lebanon Lebanon Eastern Lebanon Co Resident 023109 0.01 n/a 01/01/12 380301
Heidelberg Twp Lebanon Lebanon Eastern Lebanon Co Non-Res. 023108 0.01 0 07/01/12 380301
Heidelberg Twp Lehigh Lehigh Northwestern Lehigh Resident 023165 0.01 n/a 01/01/12 390501
Heidelberg Twp Lehigh Lehigh Northwestern Lehigh Non-Res. 023164 0.01 10.00 01/01/02 390501
Heidelberg Twp York York Spring Grove Resident 025083 0.01 n/a 01/01/12 671201
Tax Manual Local Tax Chapter 13: Pennsylvania • 69
Heidelberg Twp York York Spring Grove Non-Res. 025082 0 0 01/01/02 671201
Hellam Twp York York Eastern York Resident 025165 0.01 n/a 01/01/12 670403
Hellam Twp York York Eastern York Non-Res. 025164 0.01 52.00 01/01/07 670403
Hellertown Northampton Northampton Saucon Valley Resident 023805 0.01 n/a 01/01/12 480701
Hellertown Northampton Northampton Saucon Valley Non-Res. 023804 0.01 52.00 01/01/05 480701
Hemlock Twp Columbia Columbia Bloomsburg Resident 021845 0.0156 n/a 01/01/12 190304
Hemlock Twp Columbia Columbia Bloomsburg Non-Res. 021844 0.005 52.00 01/01/07 190304
Hempfield Twp Mercer Mercer Greenville Resident 023521 0.01 n/a 01/01/12 430302
Hempfield Twp Mercer Mercer Greenville Non-Res. 023520 0.01 52.00 01/01/09 430302
Hempfield Twp Westmoreland Westmoreland Hempfield Resident 024897 0.01 n/a 01/01/12 650703
Hempfield Twp Westmoreland Westmoreland Hempfield Non-Res. 024896 0.005 52.00 07/01/08 650703
Henderson Twp Huntingdon Huntingdon Huntingdon Resident 022587 0.015 n/a 01/01/12 310102
Henderson Twp Huntingdon Huntingdon Huntingdon Non-Res. 022586 0.005 52.00 07/01/17 310102
Henderson Twp Jefferson Jefferson Punxsutawney Resident 022761 0.01 n/a 01/01/12 330307
Henderson Twp Jefferson Jefferson Punxsutawney Non-Res. 022760 0.01 0 07/01/17 330307
Henry Clay Twp Fayette Fayette Uniontown Resident 022359 0.01 n/a 01/01/12 260603
Henry Clay Twp Fayette Fayette Uniontown Non-Res. 022358 0.01 10.00 01/01/02 260603
Hepburn Twp Lycoming Lycoming Williamsport Resident 023377 0.02 n/a 01/01/12 410801
Hepburn Twp Lycoming Lycoming Williamsport Non-Res. 023376 0.0 0 07/01/11 410801
Hereford Twp Montgomery Berks Upper Perkiomen Resident 020819 0.01 n/a 01/01/12 462101
Hereford Twp Montgomery Berks Upper Perkiomen Non-Res. 020818 0.01 0 05/10/85 462101
Hermitage Mercer Mercer Hermitage Resident 023579 0.0225 n/a 01/01/12 430501
Hermitage Mercer Mercer Hermitage Non-Res. 023578 0.01 52.00 01/01/12 430501
Herndon Northumberland Northumberland Line Mountain Resident 023933 0.01 n/a 01/01/12 490101
Herndon Northumberland Northumberland Line Mountain Non-Res. 023932 0.01 10.00 07/01/12 490101
Herrick Twp Bradford Bradford Wyalusing Resident 020907 0.0144 n/a 01/01/12 080702
Herrick Twp Bradford Bradford Wyalusing Non-Res. 020906 0 0 01/01/02 080702
Herrick Twp Susquehanna Susquehanna Forest City Regn Resident 024407 0.01 n/a 01/01/12 580303
Herrick Twp Susquehanna Susquehanna Forest City Regn Non-Res. 024406 0 0 01/01/02 580303
Hickory Twp Forest Forest Forest Resident 022433 0.01 n/a 01/01/12 270105
Hickory Twp Forest Forest Forest Non-Res. 022432 0.01 52.00 01/01/13 270105
70 • Chapter 13: Pennsylvania Tax Manual Local Tax
Hickory Twp Lawrence Lawrence Laurel Resident 023047 0.01 n/a 01/01/12 370201
Hickory Twp Lawrence Lawrence Laurel Non-Res. 023046 0 0 01/01/02 370201
Highland Twp Adams Adams Gettysburg Resident 020129 0.017 n/a 01/01/12 010405
Highland Twp Adams Adams Gettysburg Non-Res. 020128 .05 10.00 01/01/12 010405
Highland Twp Lancaster Chester Octorara Resident 021499 0.015 n/a 01/01/12 361302
Highland Twp Lancaster Chester Octorara Non-Res. 021498 0.005 0 07/01/12 361302
Highland Twp Clarion Clarion Clarion Resident 021615 0.01 n/a 01/01/12 160202
Highland Twp Clarion Clarion Clarion Non-Res. 021614 0 10.00 01/01/02 160202
Highland Twp Mckean Elk Kane Resident 022243 0.012 n/a 01/01/12 420201
Highland Twp Mckean Elk Kane Non-Res. 022242 0.01 0 01/01/02 420201
Highspire Dauphin Dauphin Steelton-Highspire Resident 022067 0.01 n/a 01/01/12 220801
Highspire Dauphin Dauphin Steelton-Highspire Non-Res. 022066 0.01 52.00 01/01/06 220801
Hillsgrove Twp Sullivan Sullivan Sullivan County Resident 024387 0.01 n/a 01/01/12 570110
Hillsgrove Twp Sullivan Sullivan Sullivan County Non-Res. 024386 0 0 01/01/02 570110
Hilltown Twp Bucks Bucks Pennridge Resident 021061 0.015 n/a 07/01/15 091104
Hilltown Twp Bucks Bucks Pennridge Non-Res. 021060 0.01 52.00 01/01/06 091104
Hilltown Twp Montgomery Bucks North Penn Resident 025645 0.01 n/a 07/01/15 461109
Hilltown Twp Montgomery Bucks North Penn Non-Res. 025644 0.01 52.00 01/01/12 461109
Hollenback Twp Columbia Luzerne Berwick Resident 023251 0.01 n/a 01/01/12 190204
Hollenback Twp Columbia Luzerne Berwick Non-Res. 023250 0.01 10.00 01/01/02 190204
Hollidaysburg Blair Blair Hollidaysburg Resident 020853 0.01 n/a 01/01/12 070405
Hollidaysburg Blair Blair Hollidaysburg Non-Res. 020852 0.01 52.00 01/01/17 070405
Homer City Indiana Indiana Homer-Center Resident 022703 0.014 n/a 01/01/12 320202
Homer City Indiana Indiana Homer-Center Non-Res. 022702 0.005 52.00 01/01/06 320202
Homer Twp Potter Potter Coudersport Resident 024047 0.01 n/a 01/01/12 530205
Homer Twp Potter Potter Coudersport Non-Res. 024046 0.005 5.00 12/15/06 530205
Homestead Allegheny Southwest Allegheny Steel Valley Resident 020243 0.01 n/a 01/01/12 731501
Homestead Allegheny Southwest Allegheny Steel Valley Non-Res. 020242 0 40.00 01/01/07 731501
Homewood Beaver Beaver Big Beaver Falls A Resident 020557 0.01 n/a 01/01/12 040404
Homewood Beaver Beaver Big Beaver Falls A Non-Res. 020556 0.005 52.00 01/01/06 040404
Honesdale Wayne Wayne Wayne Highlands Resident 024845 0 n/a 01/01/12 640107
Tax Manual Local Tax Chapter 13: Pennsylvania • 71
Honesdale Wayne Wayne Wayne Highlands Non-Res. 024844 0 52.00 01/01/05 640107
Honey Brook Chester Chester Twin Valley Resident 021581 0.01 n/a 01/01/12 151005
Honey Brook Chester Chester Twin Valley Non-Res. 021580 0.015 0 07/01/11 151005
Honey Brook Twp Chester Chester Twin Valley Resident 025227 0.015 n/a 01/01/12 151006
Honey Brook Twp Chester Chester Twin Valley Non-Res. 025226 0.005 0 01/01/11 151006
Hookstown Beaver Beaver South Side Resident 020601 0.01 n/a 01/01/12 041305
Hookstown Beaver Beaver South Side Non-Res. 020600 0 5.00 01/01/02 041305
Hooversville Somerset Somerset North Star Resident 024341 0.01 n/a 01/01/12 560402
Hooversville Somerset Somerset North Star Non-Res. 024340 0 0 01/01/11 560402
Hop Bottom Susquehanna Susquehanna Mountain View Resident 024449 0.01 n/a 01/01/12 580505
Hop Bottom Susquehanna Susquehanna Mountain View Non-Res. 024448 0.005 0 01/01/02 580505
Hopewell Bedford Bedford Northn Bedford Co Resident 020679 0.01 n/a 01/01/12 050402
Hopewell Bedford Bedford Northn Bedford Co Non-Res. 020678 0.01 10.00 12/15/06 050402
Hopewell Twp Beaver Beaver Hopewell Resident 020559 0.01 n/a 01/01/12 040801
Hopewell Twp Beaver Beaver Hopewell Non-Res. 020558 0.01 52.00 01/01/05 040801
Hopewell Twp Bedford Bedford Northn Bedford Co Resident 025207 0.01 n/a 01/01/12 050403
Hopewell Twp Bedford Bedford Northn Bedford Co Non-Res. 025206 0.005 10.00 12/15/06 050403
Hopewell Twp Cumberland Cumberland Shippensburg Resident 022003 0.014 n/a 01/01/12 210701
Hopewell Twp Cumberland Cumberland Shippensburg Non-Res. 022002 0 10.00 01/01/17 210701
Hopewell Twp Bedford Huntingdon Tussey Mountain Resident 022591 0.01 n/a 01/01/12 050509
Hopewell Twp Bedford Huntingdon Tussey Mountain Non-Res. 022590 0.01 10.00 07/01/12 050509
Hopewell Twp Washington Washington Avella Resident 024735 0.01 n/a 01/01/12 630102
Hopewell Twp Washington Washington Avella Non-Res. 024734 0.01 52.00 07/01/13 630102
Hopewell Twp York York South Eastern Resident 025085 0.01 n/a 01/01/12 670906
Hopewell Twp York York South Eastern Non-Res. 025084 0.005 52.00 01/01/07 670906
Horsham Twp Montgomery Montgomery Hatboro-Horsham Resident 025249 0.01 n/a 01/01/12 460502
Horsham Twp Montgomery Montgomery Hatboro-Horsham Non-Res. 025248 0.01 52.00 01/01/10 460502
Horton Twp Jefferson Elk Ridgway Resident 022245 0.01 n/a 01/01/12 240201
Horton Twp Jefferson Elk Ridgway Non-Res. 022244 0.01 52.00 01/01/17 240201
Horton Twp Elk Elk Brockway Resident 025643 0.01 n/a 01/01/12 330101
Horton Twp Elk Elk Brockway Non-Res. 025642 0.01 52.00 01/01/17 330101
72 • Chapter 13: Pennsylvania Tax Manual Local Tax
Houston Washington Washington Chartiers-Houston Resident 024767 0.01 n/a 01/01/12 630802
Houston Washington Washington Chartiers-Houston Non-Res. 024766 0.01 52.00 07/01/16 630802
Houtzdale Clearfield Clearfield Moshannon Valley Resident 021749 0.01 n/a 01/01/12 170605
Houtzdale Clearfield Clearfield Moshannon Valley Non-Res. 021748 0.005 0 07/01/12 170605
Hovey Twp Clarion Armstrong Alleg.-Clarion Valley Resident 020451 0.01 n/a 01/01/12 160101
Hovey Twp Clarion Armstrong Alleg.-Clarion Valley Non-Res. 020450 0 0 01/01/02 160101
Howard Centre Centre Bald Eagle Resident 021447 0.0255 n/a 01/01/12 140103
Howard Centre Centre Bald Eagle Non-Res. 021446 0.005 10.00 01/01/11 140103
Howard Twp Centre Centre Bald Eagle Resident 021409 0.0255 n/a 01/01/12 140104
Howard Twp Centre Centre Bald Eagle Non-Res. 021408 0.005 10.00 01/01/17 140104
Howe Twp Forest Forest Forest Resident 022435 0.01 n/a 01/01/12 270106
Howe Twp Forest Forest Forest Non-Res. 022434 0 52.00 07/01/10 270106
Howe Twp Perry Perry Newport Resident 023951 0.016 n/a 01/01/12 500202
Howe Twp Perry Perry Newport Non-Res. 023950 0.01 52.00 01/01/16 500202
Hubley Twp Schuylkill Schuylkill Tri-Valley Resident 024125 0.01 n/a 01/01/12 541104
Hubley Twp Schuylkill Schuylkill Tri-Valley Non-Res. 024124 0 10.00 01/01/02 541104
Hughestown Luzerne Luzerne Pittston Resident 023319 0.01 n/a 01/01/12 400804
Hughestown Luzerne Luzerne Pittston Non-Res. 023318 0.01 52.00 01/01/08 400804
Hughesville Lycoming Lycoming East Lycoming Resident 023445 0.017 n/a 01/01/12 410102
Hughesville Lycoming Lycoming East Lycoming Non-Res. 023444 0.05 30.00 07/01/11 410102
Hulmeville Bucks Bucks Neshaminy Resident 021063 0.01 n/a 01/01/18 090801
Hulmeville Bucks Bucks Neshaminy Non-Res. 021062 0.01 10.00 01/01/18 090801
Hummelstown Dauphin Dauphin Lower Dauphin Resident 022069 0.01 n/a 01/01/12 220503
Hummelstown Dauphin Dauphin Lower Dauphin Non-Res. 022068 0.01 52.00 01/01/05 220503
Hunker Westmoreland Westmoreland Hempfield Resident 024975 0.01 n/a 01/01/12 650704
Hunker Westmoreland Westmoreland Hempfield Non-Res. 024974 0.005 5.00 07/01/12 650704
Hunlock Twp Luzerne Luzerne Northwest Resident 023253 0.01 n/a 01/01/12 400702
Hunlock Twp Luzerne Luzerne Northwest Non-Res. 023252 0.01 52.00 01/01/11 400702
Huntingdon Huntingdon Huntingdon Huntingdon Resident 022583 0.015 n/a 01/01/12 310103
Huntingdon Huntingdon Huntingdon Huntingdon Non-Res. 022582 0.01 52.00 07/01/17 310103
Huntington Twp Adams Adams Bermudian Springs Resident 020131 0.017 n/a 01/01/12 010103
Tax Manual Local Tax Chapter 13: Pennsylvania • 73
Huntington Twp Adams Adams Bermudian Springs Non-Res. 020130 0.10 0 01/01/17 010103
Huntington Twp Luzerne Luzerne Northwest Resident 023255 0.01 n/a 01/01/12 400703
Huntington Twp Luzerne Luzerne Northwest Non-Res. 023254 0 10.00 12/15/06 400703
Huston Twp Blair Blair Spring Cove Resident 020859 0.01 n/a 01/01/12 070502
Huston Twp Blair Blair Spring Cove Non-Res. 020858 0.01 10.00 07/01/12 070502
Huston Twp Centre Centre Bald Eagle Resident 021411 0.0255 n/a 01/01/12 140105
Huston Twp Centre Centre Bald Eagle Non-Res. 021410 0.005 10.00 01/01/02 140105
Huston Twp Clearfield Clearfield Dubois Resident 021705 0.01 n/a 01/01/12 170304
Huston Twp Clearfield Clearfield Dubois Non-Res. 021704 0 10.00 01/01/02 170304
Hyde Park Westmoreland Westmoreland Kiski Resident 025007 0.01 n/a 01/01/12 650906
Hyde Park Westmoreland Westmoreland Kiski Non-Res. 025006 0 52.00 01/01/09 650906
Hydetown Crawford Crawford Titusville Resident 021977 0.01 n/a 01/01/12 200502
Hydetown Crawford Crawford Titusville Non-Res. 021976 0.01 10.00 01/01/02 200502
Hyndman Bedford Bedford Bedford Resident 020681 0.015 n/a 01/01/12 050106
Hyndman Bedford Bedford Bedford Non-Res. 020680 0.005 10.00 07/01/12 050106
74 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘I’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Independence Twp Beaver Beaver Hopewell Resident 020561 0.01 n/a 01/01/12 040802
Independence Twp Beaver Beaver Hopewell Non-Res. 020560 0.01 10.00 07/01/12 040802
Independence Twp Washington Washington Avella Resident 024737 0.01 n/a 01/01/12 630103
Independence Twp Washington Washington Avella Non-Res. 024736 0 0 01/01/02 630103
Indian Lake Somerset Somerset Shanksville-Stnycrk Resident 024285 0.01 n/a 01/01/12 560801
Indian Lake Somerset Somerset Shanksville-Stnycrk Non-Res. 024284 0 0 01/01/02 560801
Indiana Indiana Indiana Indiana Resident 022687 0.0125 n/a 01/01/12 320302
Indiana Indiana Indiana Indiana Non-Res. 022686 0.01 52.00 01/01/05 320302
Indiana Twp Allegheny North Allegheny Fox Chapel Resident 020277 0.01 n/a 01/01/12 710404
Indiana Twp Allegheny North Allegheny Fox Chapel Non-Res. 020276 0 52.00 01/01/06 710404
Industry Beaver Beaver Western Beaver Co Resident 020603 0.01 n/a 01/01/12 041402
Industry Beaver Beaver Western Beaver Co Non-Res. 020602 0.005 52.00 01/01/06 041402
Ingram Allegheny Southwest Allegheny Montour Resident 020247 0.01 n/a 01/01/12 731001
Ingram Allegheny Southwest Allegheny Montour Non-Res. 020246 0.01 10.00 01/01/02 731001
Irvona Clearfield Clearfield Glendale Resident 021751 0.01 n/a 01/01/12 170405
Irvona Clearfield Clearfield Glendale Non-Res. 021750 0 10.00 07/01/12 170405
Irwin Westmoreland Westmoreland Norwin Resident 024901 0.01 n/a 01/01/12 651401
Irwin Westmoreland Westmoreland Norwin Non-Res. 024900 0 52.00 01/01/06 651401
Irwin Twp Venango Venango Franklin Resident 024595 0.01 n/a 01/01/12 610207
Irwin Twp Venango Venango Franklin Non-Res. 024594 0.01 10.00 01/01/02 610207
Ivyland Bucks Bucks Centennial Resident 021065 0.01 n/a 01/01/12 090401
Ivyland Bucks Bucks Centennial Non-Res. 021064 0.01 52.00 01/01/06 090401
Tax Manual Local Tax Chapter 13: Pennsylvania • 75
‘J’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Jackson Center Mercer Mercer Lakeview Resident 023581 0.01 n/a 01/01/12 430602
Jackson Center Mercer Mercer Lakeview Non-Res. 023580 0.01 10.00 01/01/02 430602
Jackson Twp Butler Butler Seneca Valley Resident 021131 0.01 n/a 01/01/12 100806
Jackson Twp Butler Butler Seneca Valley Non-Res. 021130 0.01 52.00 01/01/06 100806
Jackson Twp Cambria Cambria Central Cambria Resident 021253 0.01 n/a 01/01/12 110303
Jackson Twp Cambria Cambria Central Cambria Non-Res. 021252 0.005 15.00 07/01/10 110303
Jackson Twp Columbia Columbia Benton Resident 021847 0.016 n/a 01/01/12 190104
Jackson Twp Columbia Columbia Benton Non-Res. 021846 0.01 0 01/01/17 190104
Jackson Twp Dauphin Dauphin Halifax Resident 022079 0.01 n/a 01/01/12 220303
Jackson Twp Dauphin Dauphin Halifax Non-Res. 022078 0 0 01/01/02 220303
Jackson Twp Greene Greene West Greene Resident 022531 0.01 n/a 01/01/12 300506
Jackson Twp Greene Greene West Greene Non-Res. 022530 0 0 01/01/02 300506
Jackson Twp Huntingdon Huntingdon Huntingdon Resident 022595 0.015 n/a 01/01/12 310104
Jackson Twp Huntingdon Huntingdon Huntingdon Non-Res. 022594 0.01 10.00 07/01/17 310104
Jackson Twp Lebanon Lebanon Eastern Lebanon Co Resident 023113 0.01 n/a 01/01/12 380302
Jackson Twp Lebanon Lebanon Eastern Lebanon Co Non-Res. 023112 0.01 0 07/01/17 380302
Jackson Twp Luzerne Luzerne Lake-Lehman Resident 023257 0.01 n/a 01/01/12 400602
Jackson Twp Luzerne Luzerne Lake-Lehman Non-Res. 023256 0.01 52.00 01/01/13 400602
Jackson Twp Tioga Lycoming Southern Tioga Resident 023385 0.017 n/a 01/01/12 590202
Jackson Twp Tioga Lycoming Southern Tioga Non-Res. 023384 0.005 0 01/01/02 590202
Jackson Twp Mercer Mercer Lakeview Resident 023523 0.01 n/a 01/01/12 430603
Jackson Twp Mercer Mercer Lakeview Non-Res. 023522 0.01 25.00 01/01/15 430603
Jackson Twp Monroe Monroe Pocono Mountain Resident 023637 0.0125 n/a 01/01/12 450303
Jackson Twp Monroe Monroe Pocono Mountain Non-Res. 023636 0.01 0 12/15/06 450303
Jackson Twp Northumberland Northumberland Line Mountain Resident 023881 0.01 n/a 01/01/12 490102
Jackson Twp Northumberland Northumberland Line Mountain Non-Res. 023880 0.01 10.00 12/15/06 490102
Jackson Twp Perry Perry West Perry Resident 023953 0.017 n/a 01/01/12 500405
Jackson Twp Perry Perry West Perry Non-Res. 023952 0.01 0 01/01/02 500405
76 • Chapter 13: Pennsylvania Tax Manual Local Tax
Jackson Twp Snyder Snyder Selinsgrove Resident 024233 0.021 n/a 01/01/12 550203
Jackson Twp Snyder Snyder Selinsgrove Non-Res. 024232 0.01 0 01/01/02 550203
Jackson Twp Susquehanna Susquehanna Blue Ridge Resident 024451 0 n/a 01/01/12 580104
Jackson Twp Susquehanna Susquehanna Blue Ridge Non-Res. 024450 0 0 01/00/00 580104
Jackson Twp Tioga Tioga Northern Tioga Resident 024497 0.017 n/a 01/01/12 590107
Jackson Twp Tioga Tioga Northern Tioga Non-Res. 024496 0.01 10.00 01/01/02 590107
Jackson Twp Venango Venango Valley Grove Resident 024597 0.01 n/a 01/01/12 610402
Jackson Twp Venango Venango Valley Grove Non-Res. 024596 0.01 10.00 01/01/07 610402
Jackson Twp York York Spring Grove Resident 025087 0.01 n/a 01/01/12 671202
Jackson Twp York York Spring Grove Non-Res. 025086 0.01 52.00 07/01/12 671202
Jacobus York York Dallastown Resident 025167 0.01 n/a 01/01/12 670202
Jacobus York York Dallastown Non-Res. 025166 0 0 01/01/02 670202
Jamestown Crawford Mercer Jamestown Resident 023591 0.01 n/a 01/01/12 200304
Jamestown Crawford Mercer Jamestown Non-Res. 023590 0.01 52.00 07/01/08 200304
Jay Twp Elk Elk St Marys Resident 022247 0.01 n/a 01/01/12 240303
Jay Twp Elk Elk St Marys Non-Res. 022246 0.01 10.00 01/01/17 240303
Jeannette WJSD Westmoreland Westmoreland Jeannette City Resident 024903 0.0185 n/a 01/01/16 650801
Jeannette WJSD Westmoreland Westmoreland Jeannette City Non-Res. 024902 0.01 52.00 01/01/16 650801
Jeannette WHSD Westmoreland Westmoreland Hempfield Resident 025647 0.0185 n/a 10/01/17 650709
Jeannette WHSD Westmoreland Westmoreland Hempfield Non-Res. 025646 0.01 52.00 10/01/17 650709
Jeannette WPSD Westmoreland Westmoreland Penn-Trafford Resident 025649 0.0185 n/a 10/01/17 651505
Jeannette WPSD Westmoreland Westmoreland Penn-Trafford Non-Res. 025648 0.01 52.00 10/01/17 651505
Jeddo Luzerne Luzerne Hazleton Resident 023261 0.015 n/a 01/01/12 400510
Jeddo Luzerne Luzerne Hazleton Non-Res. 023260 0.005 0 12/15/06 400510
Jefferson Greene Greene Jefferson-Morgan Resident 022519 0.01 n/a 01/01/12 300302
Jefferson Greene Greene Jefferson-Morgan Non-Res. 022518 0.01 52.00 07/01/12 300302
Jefferson York York Spring Grove Resident 025089 0.01 n/a 01/01/12 671203
Jefferson York York Spring Grove Non-Res. 025088 0.01 0 07/01/14 671203
Jefferson Hills Allegheny Southwest Allegheny West Jefferson Hills Resident 025265 0.01 n/a 01/01/12 731901
Jefferson Hills Allegheny Southwest Allegheny West Jefferson Hills Non-Res. 025264 0.01 52.00 01/01/06 731901
Jefferson Twp Berks Berks Tulpehocken Resident 020739 0.01 n/a 01/01/12 061503
Tax Manual Local Tax Chapter 13: Pennsylvania • 77
Jefferson Twp Berks Berks Tulpehocken Non-Res. 020738 0.01 0 01/01/02 061503
Jefferson Twp Butler Butler South Butler Co Resident 021133 0.01 n/a 01/01/12 100702
Jefferson Twp Butler Butler South Butler Co Non-Res. 021132 0 52.00 01/01/08 100702
Jefferson Twp Dauphin Dauphin Upper Dauphin Resident 022081 0.01 n/a 01/01/12 221004
Jefferson Twp Dauphin Dauphin Upper Dauphin Non-Res. 022080 0 0 01/01/02 221004
Jefferson Twp Fayette Fayette Frazier Resident 022363 0.01 n/a 01/01/12 260401
Jefferson Twp Fayette Fayette Frazier Non-Res. 022362 0.01 10.00 01/01/14 260401
Jefferson Twp Greene Greene Jefferson-Morgan Resident 022533 0.01 n/a 01/01/12 300303
Jefferson Twp Greene Greene Jefferson-Morgan Non-Res. 022532 0.01 52.00 01/01/12 300303
Jefferson Twp Lackawanna Lackawanna North Pocono Resident 022875 0.01 n/a 01/01/12 350604
Jefferson Twp Lackawanna Lackawanna North Pocono Non-Res. 022874 0 0 01/01/02 350604
Jefferson Twp Mercer Mercer Mercer Resident 023525 0.01 n/a 01/01/12 430704
Jefferson Twp Mercer Mercer Mercer Non-Res. 023524 0.005 10.00 01/01/02 430704
Jefferson Twp Somerset Somerset Somerset Resident 024287 0.01 n/a 01/01/12 560901
Jefferson Twp Somerset Somerset Somerset Non-Res. 024286 0.005 5.00 01/01/02 560901
Jefferson Twp Washington Washington Burgettstown Resident 024739 0.01 n/a 01/01/12 630403
Jefferson Twp Washington Washington Burgettstown Non-Res. 024738 0.005 0 01/01/02 630403
Jenkins Twp Luzerne Luzerne Pittston Resident 023263 0.01 n/a 01/01/12 400805
Jenkins Twp Luzerne Luzerne Pittston Non-Res. 023262 0.005 52.00 01/01/06 400805
Jenkintown Montgomery Montgomery Jenkintown Resident 025241 0.01 n/a 01/01/12 460601
Jenkintown Montgomery Montgomery Jenkintown Non-Res. 025240 0.01 52.00 07/01/12 460601
Jenks Twp Forest Forest Forest Resident 022437 0.01 n/a 01/01/12 270107
Jenks Twp Forest Forest Forest Non-Res. 022436 0.005 52.00 01/01/07 270107
Jenner Twp Somerset Somerset North Star Resident 024359 0.01 n/a 01/01/12 560403
Jenner Twp Somerset Somerset North Star Non-Res. 024358 0.005 10.00 07/01/12 560403
Jennerstown Somerset Somerset North Star Resident 024343 0.01 n/a 01/01/12 560404
Jennerstown Somerset Somerset North Star Non-Res. 024342 0.005 52.00 07/01/12 560404
Jermyn Lackawanna Lackawanna Lakeland Resident 022869 0.01 n/a 01/01/12 350403
Jermyn Lackawanna Lackawanna Lakeland Non-Res. 022868 0.01 52.00 01/01/14 350403
Jersey Shore Lycoming Lycoming Jersey Shore Resident 023371 0.016 n/a 01/01/12 410208
Jersey Shore Lycoming Lycoming Jersey Shore Non-Res. 023370 0.005 52.00 01/01/05 410208
78 • Chapter 13: Pennsylvania Tax Manual Local Tax
Jessup Boro Lackawanna Lackawanna Valley View Resident 022907 0.01 n/a 01/01/12 351003
Jessup Boro Lackawanna Lackawanna Valley View Non-Res. 022906 0.01 52.00 07/01/14 351003
Jessup Twp Susquehanna Susquehanna Montrose Resident 024409 0.01 n/a 01/01/12 580407
Jessup Twp Susquehanna Susquehanna Montrose Non-Res. 024408 0.01 0 07/01/08 580407
Jim Thorpe Carbon Carbon Jim Thorpe Resident 021347 0.01 n/a 01/01/12 130101
Jim Thorpe Carbon Carbon Jim Thorpe Non-Res. 021346 0.01 52.00 01/01/15 130101
Johnsonburg Elk Elk Johnsonburg Resident 022239 0.01 n/a 01/01/12 240101
Johnsonburg Elk Elk Johnsonburg Non-Res. 022238 0.01 52.00 01/01/10 240101
Johnstown Cambria Cambria Greater Johnstown Resident 021249 0.015 n/a 01/01/14 110702
Johnstown Cambria Cambria Greater Johnstown Non-Res. 021248 0.01 52.00 07/01/17 110702
Jones Twp Elk Elk Kane Resident 022249 0.012 n/a 01/01/12 420202
Jones Twp Elk Elk Kane Non-Res. 022248 0.01 0 01/01/17 420202
Jones Twp Mckean Elk Johnsonburg Resident 025600 0.01 n/a 01/01/12 240102
Jones Twp Mckean Elk Johnsonburg Non-Res. 025599 0.01 5.00 01/01/17 240102
Jonestown Lebanon Lebanon Northern Lebanon Resident 023143 0.01 n/a 01/01/12 380504
Jonestown Lebanon Lebanon Northern Lebanon Non-Res. 023142 0.01 0 01/01/85 380504
Jordan Twp Clearfield Clearfield Moshannon Valley Resident 021707 0.01 n/a 01/01/12 170606
Jordan Twp Clearfield Clearfield Moshannon Valley Non-Res. 021706 0 0 01/01/02 170606
Jordan Twp Lycoming Lycoming East Lycoming Resident 023387 0.017 n/a 01/01/12 410103
Jordan Twp Lycoming Lycoming East Lycoming Non-Res. 023386 0.005 0 12/15/06 410103
Jordan Twp Northumberland Northumberland Line Mountain Resident 023883 0.01 n/a 01/01/12 490103
Jordan Twp Northumberland Northumberland Line Mountain Non-Res. 023882 0 0 01/01/02 490103
Juniata Terrace Mifflin Mifflin Mifflin County Resident 023607 0.0135 n/a 01/01/12 440108
Juniata Terrace Mifflin Mifflin Mifflin County Non-Res. 023606 0.005 10.00 12/15/06 440108
Juniata Twp Bedford Bedford Chestnut Ridge Resident 020639 0.01 n/a 01/01/12 050202
Juniata Twp Bedford Bedford Chestnut Ridge Non-Res. 020638 0.01 0 01/01/06 050202
Juniata Twp Blair Blair Hollidaysburg Resident 020861 0.01 n/a 01/01/12 070406
Juniata Twp Blair Blair Hollidaysburg Non-Res. 020860 0 0 01/01/02 070406
Juniata Twp Huntingdon Huntingdon Huntingdon Resident 022597 0.015 n/a 01/01/12 310105
Juniata Twp Huntingdon Huntingdon Huntingdon Non-Res. 022596 0.01 10.00 01/01/02 310105
Juniata Twp Perry Perry Newport Resident 023955 0.016 n/a 01/01/12 500203
Tax Manual Local Tax Chapter 13: Pennsylvania • 79
Juniata Twp Perry Perry Newport Non-Res. 023954 0.01 0 01/01/02 500203
‘K’ Localities
Locality Tax Collection
District County School District Type Tax
Code Tax Rate Annual
LST [$]
Effective
Date PSD Code
Kane Mckean Mckean Kane Resident 023467 0.012 n/a 01/01/12 420204
Kane Mckean Mckean Kane Non-Res. 023466 0.01 52.00 01/01/07 420204
Karns City Butler Butler Karns City Resident 021193 0.01 n/a 01/01/12 100309
Karns City Butler Butler Karns City Non-Res. 021192 0 52.00 07/01/08 100309
Karthaus Twp Clearfield Clearfield West Branch Resident 021753 0.01 n/a 01/01/12 170803
Karthaus Twp Clearfield Clearfield West Branch Non-Res. 021752 0.005 52.00 01/01/07 170803
Keating Twp Mckean Mckean Smethport Resident 023473 0.01 n/a 01/01/12 420502
Keating Twp Mckean Mckean Smethport Non-Res. 023472 0.01 20.00 01/01/05 420502
Keating Twp Potter Potter Austin Resident 024049 0.01 n/a 01/01/12 530102
Keating Twp Potter Potter Austin Non-Res. 024048 0.01 0 07/01/16 530102
Kelly Twp Union Union Lewisburg Resident 024561 0.02 n/a 01/01/12 600102
Kelly Twp Union Union Lewisburg Non-Res. 024560 0.01 52.00 01/01/07 600102
Kenhorst Berks Berks Governor Mifflin Resident 020727 0.01 n/a 01/01/12 060803
Kenhorst Berks Berks Governor Mifflin Non-Res. 020726 0.01 52.00 01/01/12 060803
Kennedy Twp Allegheny Southwest Allegheny Montour Resident 020281 0.01 n/a 01/01/12 731002
Kennedy Twp Allegheny Southwest Allegheny Montour Non-Res. 020280 0.01 52.00 01/01/06 731002
Kennett Square Chester Chester Kennett Consolidated Resident 021495 0.01 n/a 01/01/12 150502
Kennett Square Chester Chester Kennett Consolidated Non-Res. 021494 0.01 52.00 01/01/06 150502
Kennett Twp Chester Chester Kennett Consolidated Resident 021501 0.0125 n/a 01/01/12 150503
Kennett Twp Chester Chester Kennett Consolidated Non-Res. 021500 0.01 0 01/01/07 150503
Kidder Twp Carbon Carbon Jim Thorpe Resident 021357 0.01 n/a 01/01/12 130102
Kidder Twp Carbon Carbon Jim Thorpe Non-Res. 021356 0.01 52.00 01/01/08 130102
Kidder Twp Carbon Carbon Weatherly Resident 025622 0.01 n/a 01/01/12 130502
Kidder Twp Carbon Carbon Weatherly Non-Res. 025621 0.01 52.00 07/01/09 130502
80 • Chapter 13: Pennsylvania Tax Manual Local Tax
Kilbuck Twp Allegheny North Allegheny Avonworth Resident 020285 0.01 n/a 01/01/12 710204
Kilbuck Twp Allegheny North Allegheny Avonworth Non-Res. 020284 0 10.00 01/01/02 710204
Kimmel Twp Blair Bedford Claysburg-Kimmel Resident 020641 0.01 n/a 01/01/12 070301
Kimmel Twp Blair Bedford Claysburg-Kimmel Non-Res. 020640 0 10.00 01/01/02 070301
King Twp Bedford Bedford Chestnut Ridge Resident 020643 0.01 n/a 01/01/12 050203
King Twp Bedford Bedford Chestnut Ridge Non-Res. 020642 0.01 0 01/01/11 050203
Kingsley Twp Forest Forest Forest Resident 022439 0.01 n/a 01/01/12 270108
Kingsley Twp Forest Forest Forest Non-Res. 022438 0 10.00 12/15/06 270108
Kingston Luzerne Luzerne Wyoming Valley West Resident 023243 0.021 n/a 07/01/16 401104
Kingston Luzerne Luzerne Wyoming Valley West Non-Res. 023242 0.01 52.00 01/01/00 401104
Kingston Twp Luzerne Luzerne Dallas Resident 023265 0.0155 n/a 01/01/17 400204
Kingston Twp Luzerne Luzerne Dallas Non-Res. 023264 0.01 52.00 01/01/12 400204
Kiskiminetas Twp Armstrong Armstrong Apollo-Ridge Resident 020453 0.01 n/a 01/01/12 030102
Kiskiminetas Twp Armstrong Armstrong Apollo-Ridge Non-Res. 020452 0 52.00 07/01/08 030102
Kistler Huntingdon Mifflin Mount Union Resident 023609 0.01 n/a 01/01/12 310306
Kistler Huntingdon Mifflin Mount Union Non-Res. 023608 0.01 30.00 07/01/12 310306
Kittanning Armstrong Armstrong Armstrong Resident 020445 0.01 n/a 01/01/12 030213
Kittanning Armstrong Armstrong Armstrong Non-Res. 020444 0.005 52.00 12/22/06 030213
Kittanning Twp Armstrong Armstrong Armstrong Resident 020455 0.01 n/a 01/01/12 030214
Kittanning Twp Armstrong Armstrong Armstrong Non-Res. 020454 0 0 01/01/02 030214
Kline Twp Luzerne Schuylkill Hazleton Resident 024127 0.015 n/a 01/01/12 400514
Kline Twp Luzerne Schuylkill Hazleton Non-Res. 024126 0.005 52.00 01/01/18 400514
Knox Clarion Clarion Keystone Resident 021645 0.01 n/a 01/01/12 160405
Knox Clarion Clarion Keystone Non-Res. 021644 0.005 52.00 01/01/05 160405
Knox Twp Clarion Clarion North Clarion Resident 021617 0.01 n/a 01/01/12 160502
Knox Twp Clarion Clarion North Clarion Non-Res. 021616 0 0 01/01/02 160502
Knox Twp Clearfield Clearfield Clearfield Resident 021709 0.01 n/a 01/01/12 170106
Knox Twp Clearfield Clearfield Clearfield Non-Res. 021708 0.005 10.00 01/01/02 170106
Knox Twp Jefferson Jefferson Brookville Resident 022763 0.01 n/a 01/01/12 330207
Knox Twp Jefferson Jefferson Brookville Non-Res. 022762 0.01 10.00 07/01/17 330207
Knoxville Tioga Tioga Northern Tioga Resident 024537 0.017 n/a 01/01/12 590108
Tax Manual Local Tax Chapter 13: Pennsylvania • 81
Knoxville Tioga Tioga Northern Tioga Non-Res. 024536 0.01 10.00 01/01/02 590108
Koppel Beaver Beaver Big Beaver Falls Resident 020605 0.01 n/a 01/01/12 040405
Koppel Beaver Beaver Big Beaver Falls Non-Res. 020604 0.01 52.00 01/01/05 040405
Kulpmont Northumberland Northumberland Mount Carmel Resident 023875 0.01 n/a 01/01/12 490302
Kulpmont Northumberland Northumberland Mount Carmel Non-Res. 023874 0.01 10.00 01/01/02 490302
Kutztown Berks Berks Kutztown Resident 020729 0.01 n/a 01/01/12 061003
Kutztown Berks Berks Kutztown Non-Res. 020728 0.01 52.00 01/01/06 061003
82 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘L’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
La Plume Twp Wyoming Lackawanna Lackawanna Trail Resident 022915 0.01 n/a 01/01/12 660103
La Plume Twp Wyoming Lackawanna Lackawanna Trail Non-Res. 022914 0 0 01/01/02 660103
Laceyville Bradford Wyoming Wyalusing Resident 025047 0.0144 n/a 01/01/12 080712
Laceyville Bradford Wyoming Wyalusing Non-Res. 025046 0 0 01/01/02 080712
Lack Twp Juniata Juniata Juniata County Resident 022821 0.01 n/a 01/01/12 340105
Lack Twp Juniata Juniata Juniata County Non-Res. 022820 0.01 0 01/01/02 340105
Lackawannock Twp Mercer Mercer West Middlesex Resident 023527 0.01 n/a 01/01/12 431101
Lackawannock Twp Mercer Mercer West Middlesex Non-Res. 023526 0.01 10.00 01/01/02 431101
Lackawaxen Twp Pike Pike Wallenpaupack Resident 024019 0 n/a 01/01/12 520203
Lackawaxen Twp Pike Pike Wallenpaupack Non-Res. 024018 0 0 01/00/00 520203
Lafayette Twp Mckean Mckean Bradford Resident 023491 0.01 n/a 01/01/12 420105
Lafayette Twp Mckean Mckean Bradford Non-Res. 023490 0.01 52.00 01/01/08 420105
Laflin Luzerne Luzerne Wilkes-Barre Resident 023321 0.01 n/a 01/01/12 400904
Laflin Luzerne Luzerne Wilkes-Barre Non-Res. 023320 0.01 52.00 01/01/09 400904
Lake City Erie Erie Girard Resident 022327 0.01 n/a 01/01/12 250603
Lake City Erie Erie Girard Non-Res. 022326 0.01 52.00 01/01/15 250603
Lake Twp Luzerne Luzerne Lake-Lehman Resident 023267 0.01 n/a 01/01/12 400603
Lake Twp Luzerne Luzerne Lake-Lehman Non-Res. 023266 0.01 10.00 01/01/14 400603
Lake Twp Mercer Mercer Lakeview Resident 023529 0.01 n/a 01/01/12 430604
Lake Twp Mercer Mercer Lakeview Non-Res. 023528 0.01 10.00 07/01/17 430604
Lake Twp Wayne Wayne Western Wayne Resident 024847 0.005 n/a 01/01/12 640203
Lake Twp Wayne Wayne Western Wayne Non-Res. 024846 0.005 0 01/01/10 640203
Lamar Twp Clinton Clinton Keystone Central Resident 021815 0.015 n/a 01/01/12 180116
Lamar Twp Clinton Clinton Keystone Central Non-Res. 021814 .05 52.00 01/01/12 180116
Lancaster City Lancaster Lancaster Conestoga Resident 022957 0.011 n/a 01/01/12 360399
Lancaster City Lancaster Lancaster Conestoga Non-Res. 022956 0 52.00 01/01/05 360399
Lancaster City Lancaster Lancaster Lampeter-Strasburg Resident 025653 0.011 n/a 01/01/12 360999
Lancaster City Lancaster Lancaster Lampeter-Strasburg Non-Res 025652 0 52.00 01/01/12 360999
Tax Manual Local Tax Chapter 13: Pennsylvania • 83
Lancaster City Lancaster Lancaster Lancaster Resident 025655 0.011 n/a 01/01/12 361001
Lancaster City Lancaster Lancaster Lancaster Non-Res 025654 0.01 52.00 07/01/17 361001
Lancaster Twp Butler Butler Seneca Valley Resident 021135 0.01 n/a 01/01/12 100807
Lancaster Twp Butler Butler Seneca Valley Non-Res. 021134 0.005 52.00 01/01/17 100807
Lancaster Twp Lancaster Lancaster Lancaster Resident 022971 0.01 n/a 01/01/12 361002
Lancaster Twp Lancaster Lancaster Lancaster Non-Res. 022970 0 10.00 01/01/02 361002
Landingville Schuylkill Schuylkill Schuylkill Haven Resident 024205 0.01 n/a 01/01/12 540901
Landingville Schuylkill Schuylkill Schuylkill Haven Non-Res. 024204 0 10.00 01/01/02 540901
Landisburg Perry Perry West Perry Resident 023989 0.017 n/a 01/01/12 500406
Landisburg Perry Perry West Perry Non-Res. 023988 0.01 0 01/01/02 500406
Lanesboro Susquehanna Susquehanna Susquehanna Comm Resident 024453 0 n/a 01/01/12 580603
Lanesboro Susquehanna Susquehanna Susquehanna Comm Non-Res. 024452 0 0 01/00/00 580603
Langhorne Bucks Bucks Neshaminy Resident 021049 0 n/a 01/01/12 090802
Langhorne Bucks Bucks Neshaminy Non-Res. 021048 0 52.00 07/01/08 090802
Langhorne Manor Bucks Bucks Neshaminy Resident 021067 0 n/a 01/01/12 090803
Langhorne Manor Bucks Bucks Neshaminy Non-Res. 021066 0 10.00 01/01/85 090803
Lansdale Montgomery Montgomery North Penn Resident 023671 0.01 n/a 01/01/12 461104
Lansdale Montgomery Montgomery North Penn Non-Res. 023670 0.01 52.00 12/20/06 461104
Lansdowne Delaware Delaware William Penn Resident 022171 0 n/a 01/01/12 231505
Lansdowne Delaware Delaware William Penn Non-Res. 022170 0 0 01/00/00 231505
Lansford Carbon Carbon Panther Valley Resident 021351 0.01 n/a 01/01/12 130401
Lansford Carbon Carbon Panther Valley Non-Res. 021350 0.01 52.00 01/01/08 130401
Laporte Sullivan Sullivan Sullivan County Resident 024389 0.01 n/a 01/01/12 570111
Laporte Sullivan Sullivan Sullivan County Non-Res. 024388 0.01 52.00 01/01/18 570111
Laporte Twp Sullivan Sullivan Sullivan County Resident 024377 0.01 n/a 01/01/12 570112
Laporte Twp Sullivan Sullivan Sullivan County Non-Res. 024376 0 0 01/01/02 570112
Larimer Twp Somerset Somerset Meyersdale Resident 024289 0.01 n/a 01/01/12 560304
Larimer Twp Somerset Somerset Meyersdale Non-Res. 024288 0 0 01/01/02 560304
Larksville Luzerne Luzerne Wyoming Valley West Resident 023245 0.01 n/a 01/01/12 401105
Larksville Luzerne Luzerne Wyoming Valley West Non-Res. 023244 0.01 52.00 01/01/13 401105
Lathrop Twp Susquehanna Susquehanna Mountain View Resident 024411 0.01 n/a 01/01/12 580506
84 • Chapter 13: Pennsylvania Tax Manual Local Tax
Lathrop Twp Susquehanna Susquehanna Mountain View Non-Res. 024410 0 0 01/01/02 580506
Latimore Twp Adams Adams Bermudian Springs Resident 020133 0.017 n/a 01/01/12 010104
Latimore Twp Adams Adams Bermudian Springs Non-Res. 020132 0 0 01/01/17 010104
Latrobe Westmoreland Westmoreland Greater Latrobe Resident 024905 0.014 n/a 07/01/14 650501
Latrobe Westmoreland Westmoreland Greater Latrobe Non-Res. 024904 0.01 52.00 07/01/14 650501
Laurel Mountain Westmoreland Westmoreland Ligonier Valley Resident 024917 0.01 n/a 01/01/12 651004
Laurel Mountain Westmoreland Westmoreland Ligonier Valley Non-Res. 024916 0.01 5.00 12/15/06 651004
Laurel Run Luzerne Luzerne Wilkes-Barre Resident 023323 0.01 n/a 01/01/12 400905
Laurel Run Luzerne Luzerne Wilkes-Barre Non-Res. 023322 0.01 52.00 01/01/07 400905
Laureldale Berks Berks Muhlenberg Resident 020731 0.01 n/a 01/01/12 061101
Laureldale Berks Berks Muhlenberg Non-Res. 020730 0.01 10.00 01/01/02 061101
Lausanne Twp Carbon Carbon Weatherly Resident 021361 0.01 n/a 01/01/12 130503
Lausanne Twp Carbon Carbon Weatherly Non-Res. 021360 0.01 0 01/01/13 130503
Lawrence Park Twp Erie Erie Iroquois Resident 022279 0.01 n/a 01/01/12 250801
Lawrence Park Twp Erie Erie Iroquois Non-Res. 022278 0.01 52.00 01/01/05 250801
Lawrence Twp Clearfield Clearfield Clearfield Resident 021711 0.01 n/a 01/01/12 170107
Lawrence Twp Clearfield Clearfield Clearfield Non-Res. 021710 0 52.00 01/01/08 170107
Lawrence Twp Tioga Tioga Northern Tioga Resident 024499 0.017 n/a 01/01/12 590109
Lawrence Twp Tioga Tioga Northern Tioga Non-Res. 024498 0.01 10.00 01/01/02 590109
Lawrenceville Tioga Tioga Northern Tioga Resident 024539 0.017 n/a 01/01/12 590110
Lawrenceville Tioga Tioga Northern Tioga Non-Res. 024538 0.01 30.00 01/01/10 590110
Le Boeuf Twp Erie Erie Fort Leboeuf Resident 022289 0.01 n/a 01/01/12 250401
Le Boeuf Twp Erie Erie Fort Leboeuf Non-Res. 022288 0 10.00 01/01/02 250401
Leacock Twp Lancaster Lancaster Pequea Valley Resident 022973 0.01 n/a 01/01/12 361501
Leacock Twp Lancaster Lancaster Pequea Valley Non-Res. 022972 0.01 0 07/01/17 361501
Lebanon Lebanon Lebanon Cornwall-Lebanon Resident 023107 0.019 n/a 01/01/12 380299
Lebanon Lebanon Lebanon Cornwall-Lebanon Non-Res. 023106 0 52.00 01/01/06 380299
Lebanon Lebanon Lebanon Lebanon Resident 025657 0.019 n/a 01/01/12 380401
Lebanon Lebanon Lebanon Lebanon Non-Res 025656 0 52.00 01/01/12 380401
Lebanon Twp Wayne Wayne Wayne Highlands Resident 024849 0 n/a 01/01/12 640108
Lebanon Twp Wayne Wayne Wayne Highlands Non-Res. 024848 0 0 01/00/00 640108
Tax Manual Local Tax Chapter 13: Pennsylvania • 85
Leechburg Armstrong Armstrong Leechburg Resident 020449 0.01 n/a 01/01/12 030302
Leechburg Armstrong Armstrong Leechburg Non-Res. 020448 0.01 52.00 01/01/11 030302
Leesport Berks Berks Schuylkill Valley Resident 020805 0.01 n/a 01/01/12 061404
Leesport Berks Berks Schuylkill Valley Non-Res. 020804 0.01 10.00 01/01/02 061404
Leet Twp Allegheny North Allegheny Quaker Valley Resident 020291 0.01 n/a 01/01/12 711106
Leet Twp Allegheny North Allegheny Quaker Valley Non-Res. 020290 0 52.00 01/01/05 711106
Leetsdale Allegheny North Allegheny Quaker Valley Resident 020373 0.01 n/a 01/01/12 711107
Leetsdale Allegheny North Allegheny Quaker Valley Non-Res. 020372 0.01 52.00 07/01/14 711107
Lehigh Twp Carbon Carbon Weatherly Resident 021363 0.01 n/a 01/01/12 130504
Lehigh Twp Carbon Carbon Weatherly Non-Res. 021362 0.01 10.00 01/01/17 130504
Lehigh Twp Northampton Northampton Northampton Resident 023821 0.012 n/a 01/01/12 480505
Lehigh Twp Northampton Northampton Northampton Non-Res. 023820 0.01 52.00 01/01/09 480505
Lehigh Twp Lackawanna Wayne North Pocono Resident 024851 0.01 n/a 01/01/12 350610
Lehigh Twp Lackawanna Wayne North Pocono Non-Res. 024850 0 0 01/01/02 350610
Lehighton Carbon Carbon Lehighton Resident 021353 0.01 n/a 01/01/12 130203
Lehighton Carbon Carbon Lehighton Non-Res. 021352 0.01 52.00 07/01/14 130203
Lehman Twp Luzerne Luzerne Lake-Lehman Resident 023325 0.01 n/a 01/01/12 400604
Lehman Twp Luzerne Luzerne Lake-Lehman Non-Res. 023324 0.005 52.00 12/15/06 400604
Lehman Twp Monroe Pike East Strousburg Resident 024009 0.01 n/a 01/01/12 450105
Lehman Twp Monroe Pike East Strousburg Non-Res. 024008 0.005 10.00 12/15/06 450105
Leidy Twp Clinton Clinton Keystone Central Resident 021789 0.015 n/a 01/01/12 180117
Leidy Twp Clinton Clinton Keystone Central Non-Res. 021788 0.01 52.00 01/01/17 180117
Lemon Twp Wyoming Wyoming Tunkhannock Resident 025021 0.01 n/a 01/01/12 660204
Lemon Twp Wyoming Wyoming Tunkhannock Non-Res. 025020 0 10.00 01/01/02 660204
Lemoyne Cumberland Cumberland West Shore Resident 021999 0.0145 n/a 01/01/12 210901
Lemoyne Cumberland Cumberland West Shore Non-Res. 021998 0.01 52.00 07/01/09 210901
Lenhartsville Berks Berks Kutztown Resident 020821 0.01 n/a 01/01/12 061004
Lenhartsville Berks Berks Kutztown Non-Res. 020820 0.01 10.00 01/01/02 061004
Lenox Twp Susquehanna Susquehanna Mountain View Resident 024413 0.01 n/a 01/01/12 580507
Lenox Twp Susquehanna Susquehanna Mountain View Non-Res. 024412 0.01 0 01/01/88 580507
Leraysville Bradford Bradford Northeast Bradford Resident 020959 0.01 n/a 01/01/12 080301
86 • Chapter 13: Pennsylvania Tax Manual Local Tax
Leraysville Bradford Bradford Northeast Bradford Non-Res. 020958 0.01 0 07/01/12 080301
Leroy Twp Bradford Bradford Canton Resident 020961 0.01 n/a 01/01/12 080203
Leroy Twp Bradford Bradford Canton Non-Res. 020960 0 0 01/01/02 080203
Letterkenny Twp Franklin Franklin Chambersburg Resident 022459 0.017 n/a 01/01/12 280105
Letterkenny Twp Franklin Franklin Chambersburg Non-Res. 022458 0.01 10.00 01/01/02 280105
Lewis Run Mckean Mckean Bradford Resident 023493 0.01 n/a 01/01/12 420106
Lewis Run Mckean Mckean Bradford Non-Res. 023492 0.01 52.00 01/01/14 420106
Lewis Twp Lycoming Lycoming Williamsport Resident 023389 0.02 n/a 01/01/12 410802
Lewis Twp Lycoming Lycoming Williamsport Non-Res. 023388 0 0 01/01/02 410802
Lewis Twp Northumberland Northumberland Warrior Run Resident 023887 0.018 n/a 01/01/12 490604
Lewis Twp Northumberland Northumberland Warrior Run Non-Res. 023886 0.01 52.00 01/01/10 490604
Lewis Twp Union Union Mifflinburg Resident 024563 0.0205 n/a 01/01/12 600204
Lewis Twp Union Union Mifflinburg Non-Res. 024562 0.01 0 01/01/02 600204
Lewisberry Cumberland York West Shore Resident 025169 0.0145 n/a 01/01/12 210907
Lewisberry Cumberland York West Shore Non-Res. 025168 0.005 0 01/01/11 210907
Lewisburg Union Union Lewisburg Resident 024555 0.02 n/a 01/01/12 600103
Lewisburg Union Union Lewisburg Non-Res. 024554 0.01 52.00 01/01/05 600103
Lewistown Mifflin Mifflin Mifflin County Resident 023605 0.0135 n/a 01/01/12 440109
Lewistown Mifflin Mifflin Mifflin County Non-Res. 023604 0.01 52.00 01/18/07 440109
Liberty Allegheny Southeast Allegheny South Allegheny Resident 020255 0.01 n/a 01/01/12 720802
Liberty Allegheny Southeast Allegheny South Allegheny Non-Res. 020254 0.005 52.00 01/01/06 720802
Liberty Tioga Tioga Southern Tioga Resident 024549 0.017 n/a 01/01/12 590207
Liberty Tioga Tioga Southern Tioga Non-Res. 024548 0.01 0 01/01/02 590207
Liberty Twp Adams Adams Fairfield Resident 020135 0.015 n/a 01/01/12 010304
Liberty Twp Adams Adams Fairfield Non-Res. 020134 0 0 01/01/02 010304
Liberty Twp Bedford Bedford Tussey Mountain Resident 020645 0.01 n/a 01/01/12 050503
Liberty Twp Bedford Bedford Tussey Mountain Non-Res. 020644 0 10.00 01/01/02 050503
Liberty Twp Clinton Centre Keystone Central Resident 021413 0.015 n/a 01/01/12 180102
Liberty Twp Clinton Centre Keystone Central Non-Res. 021412 0 52.00 07/01/16 180102
Liberty Twp Mckean Mckean Port Allegany Resident 023475 0.01 n/a 01/01/12 420402
Liberty Twp Mckean Mckean Port Allegany Non-Res. 023474 0.01 0 01/01/02 420402
Tax Manual Local Tax Chapter 13: Pennsylvania • 87
Liberty Twp Mercer Mercer Grove City Resident 023531 0.01 n/a 01/01/12 430402
Liberty Twp Mercer Mercer Grove City Non-Res. 023530 0.01 10.00 01/01/02 430402
Liberty Twp Montour Montour Danville Resident 023777 0.0165 n/a 01/01/12 470104
Liberty Twp Montour Montour Danville Non-Res. 023776 0 0 01/01/02 470104
Liberty Twp Susquehanna Susquehanna Montrose Resident 024415 0 n/a 01/01/12 580408
Liberty Twp Susquehanna Susquehanna Montrose Non-Res. 024414 0 0 01/00/00 580408
Liberty Twp Tioga Tioga Southern Tioga Resident 024501 0.017 n/a 01/01/12 590208
Liberty Twp Tioga Tioga Southern Tioga Non-Res. 024500 0.01 0 07/01/13 590208
Licking Creek Twp Fulton Fulton Central Fulton Resident 022499 0.01 n/a 01/01/12 290102
Licking Creek Twp Fulton Fulton Central Fulton Non-Res. 022498 0.01 0 07/01/17 290102
Licking Twp Clarion Clarion Keystone Resident 021619 0.01 n/a 01/01/12 160406
Licking Twp Clarion Clarion Keystone Non-Res. 021618 0.01 0 07/01/12 160406
Ligonier Westmoreland Westmoreland Ligonier Valley Resident 024977 0.01 n/a 01/01/12 651005
Ligonier Westmoreland Westmoreland Ligonier Valley Non-Res. 024976 0 10.00 01/01/05 651005
Ligonier Twp Westmoreland Westmoreland Ligonier Valley Resident 024919 0.01 n/a 01/01/12 651006
Ligonier Twp Westmoreland Westmoreland Ligonier Valley Non-Res. 024918 0 52.00 01/01/05 651006
Lilly Cambria Cambria Penn Cambria Resident 021303 0.01 n/a 01/01/12 110908
Lilly Cambria Cambria Penn Cambria Non-Res. 021302 0.005 30.00 07/01/08 110908
Limerick Twp Montgomery Montgomery Spring-Ford Resident 023673 0.01 n/a 01/01/12 461702
Limerick Twp Montgomery Montgomery Spring-Ford Non-Res. 023672 0.01 52.00 07/01/07 461702
Limestone Twp Clarion Clarion Clarion-Limestone Resident 021653 0.01 n/a 01/01/12 160302
Limestone Twp Clarion Clarion Clarion-Limestone Non-Res. 021652 0.01 10.00 07/01/02 160302
Limestone Twp Lycoming Lycoming Jersey Shore Resident 023391 0.016 n/a 01/01/12 410209
Limestone Twp Lycoming Lycoming Jersey Shore Non-Res. 023390 0 0 01/01/02 410209
Limestone Twp Northumberland Montour Warrior Run Resident 023779 0.018 n/a 01/01/12 490602
Limestone Twp Northumberland Montour Warrior Run Non-Res. 023778 0 0 01/01/02 490602
Limestone Twp Union Union Mifflinburg Resident 024565 0.0205 n/a 01/01/12 600205
Limestone Twp Union Union Mifflinburg Non-Res. 024564 0 0 01/01/02 600205
Limestone Twp Warren Warren Warren County Resident 024659 0.005 n/a 01/01/12 620112
Limestone Twp Warren Warren Warren County Non-Res. 024658 0 5.00 01/01/02 620112
Lincoln Allegheny Southeast Allegheny South Allegheny Resident 020399 0.01 n/a 01/01/12 720803
88 • Chapter 13: Pennsylvania Tax Manual Local Tax
Lincoln Allegheny Southeast Allegheny South Allegheny Non-Res. 020398 0.01 52.00 01/01/12 720803
Lincoln Twp Bedford Bedford Chestnut Ridge Resident 020647 0.01 n/a 01/01/12 050204
Lincoln Twp Bedford Bedford Chestnut Ridge Non-Res. 020646 0.01 0 01/01/02 050204
Lincoln Twp Huntingdon Huntingdon Huntingdon Resident 022599 0.015 n/a 01/01/12 310106
Lincoln Twp Huntingdon Huntingdon Huntingdon Non-Res. 022598 0 5.00 01/01/05 310106
Lincoln Twp Somerset Somerset Somerset Resident 024291 0.01 n/a 01/01/12 560902
Lincoln Twp Somerset Somerset Somerset Non-Res. 024290 0.01 52.00 01/01/18 560902
Linesville Crawford Crawford Conneaut Resident 021979 0.01 n/a 01/01/12 200107
Linesville Crawford Crawford Conneaut Non-Res. 021978 0.010 52.00 01/01/17 200107
Litchfield Twp Bradford Bradford Sayre Resident 020953 0.015 n/a 01/01/12 080401
Litchfield Twp Bradford Bradford Sayre Non-Res. 020952 0 0 01/01/02 080401
Lititz Lancaster Lancaster Warwick Resident 022961 0.0115 n/a 01/01/12 361702
Lititz Lancaster Lancaster Warwick Non-Res. 022960 0.01 52.00 07/01/17 361702
Little Beaver Twp Lawrence Lawrence Mohawk Resident 023051 0.01 n/a 01/01/12 370302
Little Beaver Twp Lawrence Lawrence Mohawk Non-Res. 023050 0 0 01/01/02 370302
Little Britain Twp Lancaster Lancaster Solanco Resident 022975 0.0165 n/a 01/01/12 361607
Little Britain Twp Lancaster Lancaster Solanco Non-Res. 022974 0 0 01/01/02 361607
Little Mahanoy Twp Northumberland Northumberland Line Mountain Resident 23889 0.01 n/a 01/01/12 490104
Little Mahanoy Twp Northumberland Northumberland Line Mountain Non-Res. 023888 0.01 0 01/01/02 490104
Little Meadows Susquehanna Susquehanna Montrose Resident 024455 0 n/a 01/01/12 580409
Little Meadows Susquehanna Susquehanna Montrose Non-Res. 024454 0 0 01/00/00 580409
Littlestown Adams Adams Littlestown Resident 020121 0.01 n/a 01/01/12 010503
Littlestown Adams Adams Littlestown Non-Res. 020120 0.01 52.00 01/01/17 010503
Liverpool Perry Perry Greenwood Resident 023991 0.0175 n/a 01/01/12 500103
Liverpool Perry Perry Greenwood Non-Res. 023990 0.01 0 01/01/02 500103
Liverpool Twp Perry Perry Greenwood Resident 023957 0.0175 n/a 01/01/12 500104
Liverpool Twp Perry Perry Greenwood Non-Res. 023956 0.01 0 01/01/02 500104
Lock Haven Clinton Clinton Keystone Central Resident 021783 0.015 n/a 01/01/12 180118
Lock Haven Clinton Clinton Keystone Central Non-Res. 021782 0.005 52.00 01/01/17 180118
Locust Twp Columbia Columbia Southern Columbia Resident 021849 0.02 n/a 01/01/12 190605
Locust Twp Columbia Columbia Southern Columbia Non-Res. 021848 0.01 0 12/15/06 190605
Tax Manual Local Tax Chapter 13: Pennsylvania • 89
Logan Twp Blair Blair Altoona Resident 020863 0.01 n/a 01/01/12 070102
Logan Twp Blair Blair Altoona Non-Res. 020862 0.01 52.00 01/01/17 070102
Logan Twp Clinton Clinton Keystone Central Resident 021791 0.015 n/a 01/01/12 180119
Logan Twp Clinton Clinton Keystone Central Non-Res. 021790 0.005 10.00 01/01/17 180119
Logan Twp Huntingdon Huntingdon Juniata Valley Resident 022601 0.0175 n/a 07/01/14 310203
Logan Twp Huntingdon Huntingdon Juniata Valley Non-Res. 022600 0 0 01/01/02 310203
Loganton Clinton Clinton Keystone Central Resident 021817 0.015 n/a 01/01/12 180120
Loganton Clinton Clinton Keystone Central Non-Res. 021816 0.005 10.00 07/01/12 180120
Loganville York York Dallastown Resident 025171 0.01 n/a 01/01/12 670203
Loganville York York Dallastown Non-Res. 025170 0 0 01/01/02 670203
London Britain Twp Chester Chester Avon Grove Resident 021509 0 n/a 01/01/12 150103
London Britain Twp Chester Chester Avon Grove Non-Res. 021508 0 0 01/01/00 150103
London Grove Twp Chester Chester Avon Grove Resident 021583 0.0075 n/a 01/01/15 150104
London Grove Twp Chester Chester Avon Grove Non-Res. 021582 0.005 0 01/01/15 150104
Londonderry Twp Bedford Bedford Bedford Resident 020649 0.015 n/a 01/01/12 050107
Londonderry Twp Bedford Bedford Bedford Non-Res. 020648 0.01 10.00 12/15/06 050107
Londonderry Twp Lancaster Chester Octorara Resident 021511 0.0125 n/a 01/01/12 361303
Londonderry Twp Lancaster Chester Octorara Non-Res. 021510 0.01 0 01/01/12 361303
Londonderry Twp Dauphin Dauphin Lower Dauphin Resident 022085 0.01 n/a 01/01/12 220504
Londonderry Twp Dauphin Dauphin Lower Dauphin Non-Res. 022084 0.01 52.00 01/01/05 220504
Long Branch Washington Washington California A Resident 024805 0.01 n/a 01/01/12 630505
Long Branch Washington Washington California A Non-Res. 024804 0.01 10.00 07/01/16 630505
Longswamp Twp Berks Berks Brandywine Heights Resident 020741 0.01 n/a 01/01/12 060302
Longswamp Twp Berks Berks Brandywine Heights Non-Res. 020740 0.01 52.00 01/01/05 060302
Lorain Cambria Cambria Ferndale Resident 021305 0.01 n/a 01/01/12 110504
Lorain Cambria Cambria Ferndale Non-Res. 021304 0 10.00 01/01/02 110504
Loretto Cambria Cambria Penn Cambria Resident 021307 0.01 n/a 01/01/12 110909
Loretto Cambria Cambria Penn Cambria Non-Res. 021306 0 10.00 01/01/02 110909
Lower Allen Twp Cumberland Cumberland Mechanicsburg Resident 022055 0.018 n/a 01/01/13 210699
Lower Allen Twp Cumberland Cumberland Mechanicsburg Non-Res. 022054 0.01 52.00 12/15/06 210699
Lower Allen Twp Cumberland Cumberland West Shore Resident 025659 0.0155 n/a 01/01/13 210902
90 • Chapter 13: Pennsylvania Tax Manual Local Tax
Lower Allen Twp Cumberland Cumberland West Shore Non-Res 025658 0.0.1 52.00 01/01/12 210902
Lower Alsace Twp Berks Berks Antietam Resident 020743 0.01 n/a 01/01/12 060101
Lower Alsace Twp Berks Berks Antietam Non-Res. 020742 0.01 52.00 01/01/06 060101
Lower Augusta Twp Northumberland Northumberland Line Mountain Resident 023891 0.015 n/a 01/01/16 490105
Lower Augusta Twp Northumberland Northumberland Line Mountain Non-Res. 023890 0 0 01/01/02 490105
Lower Burrell Westmoreland Westmoreland Burrell Resident 024907 0.01 n/a 01/01/12 650201
Lower Burrell Westmoreland Westmoreland Burrell Non-Res. 024906 0 52.00 01/01/05 650201
Lower Chanceford Twp York York Red Lion Resident 025091 0.01 n/a 01/01/12 670803
Lower Chanceford Twp York York Red Lion Non-Res. 025090 0.01 0 01/01/02 670803
Lower Chichester Twp Delaware Delaware Chichester Resident 022173 0.01 n/a 01/01/12 230201
Lower Chichester Twp Delaware Delaware Chichester Non-Res. 022172 0.01 52.00 01/01/05 230201
Lower Frankford Twp Cumberland Cumberland Big Spring Resident 022007 0.0165 n/a 01/01/12 210102
Lower Frankford Twp Cumberland Cumberland Big Spring Non-Res. 022006 0.01 10.00 12/15/06 210102
Lower Frederick Twp Montgomery Montgomery Perkiomen Valley Resident 023683 0.0140 n/a 01/01/12 461202
Lower Frederick Twp Montgomery Montgomery Perkiomen Valley Non-Res. 023682 0 52.00 01/01/18 461202
Lower Gwynedd Twp Montgomery Montgomery Wissahickon Resident 023685 0.01 n/a 01/01/12 462202
Lower Gwynedd Twp Montgomery Montgomery Wissahickon Non-Res. 023684 0.01 52.00 01/01/18 462202
Lower Heidelberg Twp Berks Berks Wilson Resident 020745 0.01 n/a 01/01/12 061601
Lower Heidelberg Twp Berks Berks Wilson Non-Res. 020744 0.01 52.00 03/25/06 061601
Lower Macungie Twp Lehigh Lehigh East Penn Resident 023167 0.01 n/a 01/01/12 390303
Lower Macungie Twp Lehigh Lehigh East Penn Non-Res. 023166 0.01 52.00 01/01/10 390303
Lower Mahanoy Twp Northumberland Northumberland Line Mountain Resident 023893 0.01 n/a 01/01/12 490106
Lower Mahanoy Twp Northumberland Northumberland Line Mountain Non-Res. 023892 0.01 0 01/01/95 490106
Lower Makefield Twp Bucks Bucks Pennsbury Resident 021005 0 n/a 01/01/12 091202
Lower Makefield Twp Bucks Bucks Pennsbury Non-Res. 021004 0 52.00 01/01/10 091202
Lower Merion Twp Montgomery Montgomery Lower Merion Resident 025247 0 n/a 01/01/12 460701
Lower Merion Twp Montgomery Montgomery Lower Merion Non-Res. 025246 0 52.00 01/01/05 460701
Lower Mifflin Twp Cumberland Cumberland Big Spring Resident 022009 0.0165 n/a 01/01/12 210103
Lower Mifflin Twp Cumberland Cumberland Big Spring Non-Res. 022008 0.01 10.00 12/15/06 210103
Lower Milford Twp Lehigh Lehigh Southern Lehigh Resident 023169 0.01 n/a 01/01/12 390802
Lower Milford Twp Lehigh Lehigh Southern Lehigh Non-Res. 023168 0.01 52.00 01/01/09 390802
Tax Manual Local Tax Chapter 13: Pennsylvania • 91
Lower Moreland Twp Montgomery Montgomery Lower Moreland Twp Resident 023687 0.01 n/a 01/01/12 460801
Lower Moreland Twp Montgomery Montgomery Lower Moreland Twp Non-Res. 023686 0.01 52.00 01/01/10 460801
Lower Mt Bethel Twp Northampton Northampton Easton Resident 023823 0.0125 n/a 01/01/12 480304
Lower Mt Bethel Twp Northampton Northampton Easton Non-Res. 023822 0.01 52.00 01/01/05 480304
Lower Mt Bethel Twp Northampton Northampton Bangor Resident 025578 0.0145 n/a 01/01/12 480103
Lower Mt Bethel Twp Northampton Northampton Bangor Non-Res. 025577 0.01 52.00 07/01/06 480103
Lower Nazareth Twp Northampton Northampton Nazareth Resident 023825 0.012 n/a 01/01/12 480402
Lower Nazareth Twp Northampton Northampton Nazareth Non-Res. 023824 0.01 52.00 01/01/05 480402
Lower Oxford Twp Chester Chester Oxford Resident 021513 0.015 n/a 01/01/12 150703
Lower Oxford Twp Chester Chester Oxford Non-Res. 021512 0.01 0 01/01/11 150703
Lower Paxton Twp Dauphin Dauphin Central Dauphin Resident 022115 0.02 n/a 01/01/12 220102
Lower Paxton Twp Dauphin Dauphin Central Dauphin Non-Res. 022114 0.01 52.00 01/01/05 220102
Lower Pottsgrove Twp Montgomery Montgomery Pottsgrove Resident 023689 0.01 n/a 01/01/12 461301
Lower Pottsgrove Twp Montgomery Montgomery Pottsgrove Non-Res. 023688 0.01 52.00 01/01/08 461301
Lower Providence Twp Montgomery Montgomery Methacton Resident 023691 0.01 n/a 01/01/12 460901
Lower Providence Twp Montgomery Montgomery Methacton Non-Res. 023690 0.01 52.00 01/01/06 460901
Lower Salford Twp Montgomery Montgomery Souderton Resident 023693 0.01 n/a 01/01/12 461502
Lower Salford Twp Montgomery Montgomery Souderton Non-Res. 023692 0.01 52.00 01/01/06 461502
Lower Saucon Twp Northampton Northampton Saucon Valley Resident 023827 0.0125 n/a 01/01/12 480702
Lower Saucon Twp Northampton Northampton Saucon Valley Non-Res. 023826 0.01 52.00 01/01/18 480702
Lower Southampton Twp Bucks Bucks Neshaminy Resident 020997 0.01 n/a 01/01/12 090804
Lower Southampton Twp Bucks Bucks Neshaminy Non-Res. 020996 0.01 10.00 12/15/06 090804
Lower Swatara Twp Dauphin Dauphin Middletown Resident 022087 0.0175 n/a 01/01/12 220601
Lower Swatara Twp Dauphin Dauphin Middletown Non-Res. 022086 0.01 52.00 01/01/06 220601
Lower Towamensing Twp Carbon Carbon Palmerton Resident 021365 0.01 n/a 01/01/12 130302
Lower Towamensing Twp Carbon Carbon Palmerton Non-Res. 021364 0.005 52.00 07/01/16 130302
Lower Turkeyfoot Twp Somerset Somerset Turkeyfoot Valley Resident 024293 0.01 n/a 01/01/12 561004
Lower Turkeyfoot Twp Somerset Somerset Turkeyfoot Valley Non-Res. 024292 0.01 0 12/15/06 561004
Lower Tyrone Twp Fayette Fayette Frazier Resident 022365 0.01 n/a 01/01/12 260402
Lower Tyrone Twp Fayette Fayette Frazier Non-Res. 022364 0.01 10.00 01/01/02 260402
Lower Windsor Twp York York Eastern York Resident 025093 0.01 n/a 01/01/12 670404
92 • Chapter 13: Pennsylvania Tax Manual Local Tax
Lower Windsor Twp York York Eastern York Non-Res. 025092 0.01 10.00 01/01/08 670404
Lower Yoder Twp Cambria Cambria Greater Johnstown Resident 021261 0.01 n/a 01/01/12 110703
Lower Yoder Twp Cambria Cambria Greater Johnstown Non-Res. 021260 0 52.00 01/01/11 110703
Lowhill Twp Lehigh Lehigh Northwestern Lehigh Resident 023171 0.01 n/a 01/01/12 390502
Lowhill Twp Lehigh Lehigh Northwestern Lehigh Non-Res. 023170 0.010 10.00 07/01/17 390502
Loyalhanna Twp Indiana Westmoreland Blairsville-Saltsburg Resident 024921 0.0125 n/a 01/01/12 320107
Loyalhanna Twp Indiana Westmoreland Blairsville-Saltsburg Non-Res. 024920 0 52.00 07/01/09 320107
Loyalsock Twp Lycoming Lycoming Loyalsock Township Resident 023447 0.0165 n/a 01/01/12 410301
Loyalsock Twp Lycoming Lycoming Loyalsock Township Non-Res. 023446 0.005 52.00 07/01/12 410301
Lumber City Clearfield Clearfield Curwensville Resident 021713 0.01 n/a 01/01/12 170205
Lumber City Clearfield Clearfield Curwensville Non-Res. 021712 0.01 0 07/01/05 170205
Lumber Twp Cameron Cameron Cameron Co Resident 021333 0.01 n/a 01/01/12 120105
Lumber Twp Cameron Cameron Cameron Co Non-Res. 021332 0.005 10.00 01/01/02 120105
Lurgan Twp Franklin Franklin Chambersburg Resident 022487 0.017 n/a 01/01/12 280106
Lurgan Twp Franklin Franklin Chambersburg Non-Res. 022486 0.01 10.00 12/15/06 280106
Luzerne Luzerne Luzerne Wyoming Valley West Resident 023247 0.01 n/a 01/01/12 401106
Luzerne Luzerne Luzerne Wyoming Valley West Non-Res. 023246 0.01 52.00 12/15/06 401106
Luzerne Twp Fayette Fayette Brownsville Resident 022367 0.01 n/a 01/01/12 260203
Luzerne Twp Fayette Fayette Brownsville Non-Res. 022366 0.01 52.00 01/01/17 260203
Lycoming Twp Lycoming Lycoming Williamsport Resident 023393 0.02 n/a 01/01/12 410803
Lycoming Twp Lycoming Lycoming Williamsport Non-Res. 023392 0.005 0 07/01/09 410803
Lykens Dauphin Dauphin Upper Dauphin Resident 022071 0.01 n/a 01/01/12 221005
Lykens Dauphin Dauphin Upper Dauphin Non-Res. 022070 0 10.00 01/01/02 221005
Lykens Twp Dauphin Dauphin Upper Dauphin Resident 022089 0.01 n/a 01/01/12 221006
Lykens Twp Dauphin Dauphin Upper Dauphin Non-Res. 022088 0 0 01/01/02 221006
Lynn Twp Lehigh Lehigh Northwestern Lehigh Resident 023173 0.01 n/a 07/01/17 390503
Lynn Twp Lehigh Lehigh Northwestern Lehigh Non-Res. 023172 0 10.00 01/01/02 390503
Lyons Berks Berks Kutztown Resident 020747 0.01 n/a 01/01/12 061005
Lyons Berks Berks Kutztown Non-Res. 020746 0.01 52.00 04/03/06 061005
Tax Manual Local Tax Chapter 13: Pennsylvania • 93
‘M’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Macungie Lehigh Lehigh East Penn Resident 023179 0.01 n/a 01/01/12 390306
Macungie Lehigh Lehigh East Penn Non-Res. 023178 0.01 52.00 01/01/15 390306
Madison Westmoreland Westmoreland Yough Resident 024979 0.01 n/a 01/01/12 651702
Madison Westmoreland Westmoreland Yough Non-Res. 024978 0 10.00 01/01/02 651702
Madison Twp Clarion Armstrong Redbank Valley Resident 020457 0.01 n/a 01/01/12 160601
Madison Twp Clarion Armstrong Redbank Valley Non-Res. 020456 0 0 01/01/02 160601
Madison Twp Clarion Clarion Union Resident 021621 0.01 n/a 01/01/12 160701
Madison Twp Clarion Clarion Union Non-Res. 021620 0.01 10.00 01/01/13 160701
Madison Twp Columbia Columbia Millville Resident 021851 0.017 n/a 01/01/12 190502
Madison Twp Columbia Columbia Millville Non-Res. 021850 0.005 0 01/01/02 190502
Madison Twp Lackawanna Lackawanna North Pocono Resident 022883 0.01 n/a 01/01/12 350605
Madison Twp Lackawanna Lackawanna North Pocono Non-Res. 022882 0.005 0 01/01/02 350605
Mahaffey Indiana Clearfield Purchase Line Resident 021755 0.012 n/a 01/01/12 320603
Mahaffey Indiana Clearfield Purchase Line Non-Res. 021754 0.01 10.00 01/01/02 320603
Mahanoy City Schuylkill Schuylkill Mahanoy Resident 024119 0.02 n/a 01/01/17 540203
Mahanoy City Schuylkill Schuylkill Mahanoy Non-Res. 024118 0.01 52.00 01/01/18 540203
Mahanoy Twp Schuylkill Schuylkill Mahanoy Resident 025580 0.01 n/a 01/01/12 540204
Mahanoy Twp Schuylkill Schuylkill Mahanoy Non-Res. 025579 0.01 52.00 12/15/06 540204
Mahoning Twp Clarion Armstrong Redbank Valley Resident 020501 0.01 n/a 01/01/12 160602
Mahoning Twp Clarion Armstrong Redbank Valley Non-Res. 020500 0.01 10.00 01/01/97 160602
Mahoning Twp Carbon Carbon Lehighton Resident 021367 0.01 n/a 01/01/12 130204
Mahoning Twp Carbon Carbon Lehighton Non-Res. 021366 0.01 50.00 01/01/06 130204
Mahoning Twp Lawrence Lawrence Union Resident 023053 0.01 n/a 01/01/12 370303
Mahoning Twp Lawrence Lawrence Union Non-Res. 023052 0.01 10.00 01/01/02 370303
Mahoning Twp Lawrence Lawrence Mohawk Resident 025661 0.01 n/a 01/01/12 370701
Mahoning Twp Lawrence Lawrence Mohawk Non-Res 025660 0.01 10.00 01/01/12 370701
Mahoning Twp Montour Montour Danville Resident 023781 0.01650 n/a 01/01/12 470105
Mahoning Twp Montour Montour Danville Non-Res. 023780 0.01 52.00 01/01/06 470105
94 • Chapter 13: Pennsylvania Tax Manual Local Tax
Maidencreek Twp Berks Berks Fleetwood Resident 020801 0.01 n/a 01/01/12 060702
Maidencreek Twp Berks Berks Fleetwood Non-Res. 020800 0.01 52.00 01/01/11 060702
Main Twp Columbia Columbia Bloomsburg Resident 021853 0.0156 n/a 01/01/12 190305
Main Twp Columbia Columbia Bloomsburg Non-Res. 021852 0.01 10.00 01/01/02 190305
Malvern Chester Chester Great Valley Resident 021531 0.01 n/a 01/01/12 150403
Malvern Chester Chester Great Valley Non-Res. 021530 0.01 52.00 12/19/06 150403
Manchester York York Northeastern York Resident 025143 0.01 n/a 01/01/12 670603
Manchester York York Northeastern York Non-Res. 025142 0.005 52.00 07/01/09 670603
Manchester Twp Wayne Wayne Wayne Highlands Resident 025628 0 n/a 01/01/12 640109
Manchester Twp Wayne Wayne Wayne Highlands Non-Res. 025627 0 0 07/01/08 640109
Manchester Twp York York Central York Resident 025097 0.01 n/a 01/01/12 670101
Manchester Twp York York Central York Non-Res. 025096 0.01 52.00 01/01/09 670101
Manheim Lancaster Lancaster Manheim Central Resident 022963 0.01 n/a 01/01/12 361101
Manheim Lancaster Lancaster Manheim Central Non-Res. 022962 0.01 52.00 07/01/17 361101
Manheim Twp Lancaster Lancaster Manheim Twp Resident 023017 0.01 n/a 01/01/12 361201
Manheim Twp Lancaster Lancaster Manheim Twp Non-Res. 023016 0.01 52.00 01/01/05 361201
Manheim Twp York York South Western Resident 025099 0.01 n/a 01/01/12 671001
Manheim Twp York York South Western Non-Res. 025098 0.01 0 07/01/14 671001
Mann Twp Bedford Bedford Everett Resident 020651 0.016 n/a 01/01/12 050303
Mann Twp Bedford Bedford Everett Non-Res. 020650 0.01 10.00 01/01/05 050303
Manns Choice Bedford Bedford Bedford Resident 020683 0.015 n/a 01/01/12 050108
Manns Choice Bedford Bedford Bedford Non-Res. 020682 0.005 10.00 07/01/16 050108
Manor Westmoreland Westmoreland Hempfield Resident 024981 0.01 n/a 01/01/12 650705
Manor Westmoreland Westmoreland Hempfield Non-Res. 024980 0.01 52.00 01/01/11 650705
Manor Westmoreland Westmoreland Penn-Trafford Resident 025663 0.01 n/a 01/01/12 651501
Manor Westmoreland Westmoreland Penn-Trafford Non-Res 025662 0.01 52.00 01/01/12 651501
Manor Twp Armstrong Armstrong Armstrong Resident 020459 0.01 n/a 01/01/12 030215
Manor Twp Armstrong Armstrong Armstrong Non-Res. 020458 0.01 35.00 07/01/10 030215
Manor Twp Lancaster Lancaster Penn Manor Resident 022977 0.01 n/a 01/01/12 361402
Manor Twp Lancaster Lancaster Penn Manor Non-Res. 022976 0 0 01/01/02 361402
Manorville Armstrong Armstrong Armstrong Resident 020503 0.01 n/a 01/01/12 030216
Tax Manual Local Tax Chapter 13: Pennsylvania • 95
Manorville Armstrong Armstrong Armstrong Non-Res. 020502 0.005 10.00 01/01/02 030216
Mansfield Tioga Tioga Southern Tiog Resident 024493 0.017 n/a 01/01/12 590209
Mansfield Tioga Tioga Southern Tiog Non-Res. 024492 0.01 52.00 01/01/06 590209
Mapleton Huntingdon Huntingdon Mount Union Resident 022639 0.01 n/a 01/01/12 310301
Mapleton Huntingdon Huntingdon Mount Union Non-Res. 022638 0.005 0 01/01/02 310301
Marcus Hook Delaware Delaware Chichester Resident 022175 0.01 n/a 01/01/12 230202
Marcus Hook Delaware Delaware Chichester Non-Res. 022174 0.01 52.00 01/01/05 230202
Marianna Washington Washington Bethlehem-Center Resident 024807 0.01 n/a 01/01/12 630305
Marianna Washington Washington Bethlehem-Center Non-Res. 024806 0.01 10.00 07/01/12 630305
Marietta Lancaster Lancaster Donegal Resident 022997 0.01 n/a 01/01/12 360402
Marietta Lancaster Lancaster Donegal Non-Res. 022996 0 10.00 01/01/02 360402
Marion Center Indiana Indiana Marion Center Resident 022733 0.0135 n/a 01/01/12 320406
Marion Center Indiana Indiana Marion Center Non-Res. 022732 0.005 52.00 01/01/13 320406
Marion Heights Northumberland Northumberland Mount Carmel Resident 023937 0.01 n/a 01/01/12 490303
Marion Heights Northumberland Northumberland Mount Carmel Non-Res. 023936 0.01 10.00 01/01/85 490303
Marion Twp Beaver Beaver Riverside Beaver Co Resident 020567 0.01 n/a 01/01/12 041102
Marion Twp Beaver Beaver Riverside Beaver Co Non-Res. 020566 0.005 52.00 01/01/17 041102
Marion Twp Berks Berks Conrad Weiser Resident 020751 0.01 n/a 01/01/12 060402
Marion Twp Berks Berks Conrad Weiser Non-Res. 020750 0.01 0 01/01/02 060402
Marion Twp Butler Butler Moniteau Resident 021137 0.01 n/a 01/01/12 100506
Marion Twp Butler Butler Moniteau Non-Res. 021136 0.005 10.00 07/01/12 100506
Marion Twp Centre Centre Bellefonte Resident 021417 0.0155 n/a 01/01/12 140203
Marion Twp Centre Centre Bellefonte Non-Res. 021416 0.005 10.00 01/01/06 140203
Marklesburg Huntingdon Huntingdon Huntingdon Resident 022603 0.015 n/a 01/01/12 310107
Marklesburg Huntingdon Huntingdon Huntingdon Non-Res. 022602 .005 10.00 07/01/17 310107
Markleysburg Fayette Fayette Uniontown Resident 022411 0.01 n/a 01/01/12 260604
Markleysburg Fayette Fayette Uniontown Non-Res. 022410 0 10.00 01/01/02 260604
Marlborough Twp Montgomery Montgomery Upper Perkiomen Resident 023699 0.01 n/a 01/01/12 462104
Marlborough Twp Montgomery Montgomery Upper Perkiomen Non-Res. 023698 0.01 52.00 01/01/07 462104
Marple Twp Delaware Delaware Marple Newtown Resident 022177 0 n/a 01/01/12 230601
Marple Twp Delaware Delaware Marple Newtown Non-Res. 022176 0 52.00 01/01/05 230601
96 • Chapter 13: Pennsylvania Tax Manual Local Tax
Mars Butler Butler Mars Resident 021163 0.01 n/a 01/01/12 100402
Mars Butler Butler Mars Non-Res. 021162 0 10.00 01/01/02 100402
Marshall Twp Allegheny North Allegheny North Allegheny Resident 020311 0.01 n/a 01/01/12 710703
Marshall Twp Allegheny North Allegheny North Allegheny Non-Res. 020310 0.005 52.00 07/01/12 710703
Martic Twp Lancaster Lancaster Penn Manor Resident 022979 0.01 n/a 01/01/12 361403
Martic Twp Lancaster Lancaster Penn Manor Non-Res. 022978 0 0 01/01/02 361403
Martinsburg Blair Blair Spring Cove Resident 020885 0.01 n/a 01/01/12 070503
Martinsburg Blair Blair Spring Cove Non-Res. 020884 0 10.00 01/01/02 070503
Marysville Perry Perry Susquenita Resident 023949 0.018 n/a 01/01/12 500303
Marysville Perry Perry Susquenita Non-Res. 023948 0.01 52.00 01/01/06 500303
Masontown Fayette Fayette Albert Gallatin Resident 022361 0.01 n/a 01/01/12 260104
Masontown Fayette Fayette Albert Gallatin Non-Res. 022360 0.01 52.00 01/01/13 260104
Matamoras Pike Pike Delaware Valley Resident 024021 0.01 n/a 07/01/15 520103
Matamoras Pike Pike Delaware Valley Non-Res. 024020 0.01 0 07/01/15 520103
Maxatawny Twp Berks Berks Kutztown Resident 020823 0.01 n/a 01/01/12 061006
Maxatawny Twp Berks Berks Kutztown Non-Res. 020822 0.01 52.00 01/01/06 061006
Mayberry Twp Montour Montour Danville Resident 023783 0.0165 n/a 01/01/12 470106
Mayberry Twp Montour Montour Danville Non-Res. 023782 0 0 01/01/02 470106
Mayfield Lackawanna Lackawanna Lakeland Resident 022917 0.01 n/a 01/01/12 350404
Mayfield Lackawanna Lackawanna Lakeland Non-Res. 022916 0 52.00 01/01/06 350404
McAdoo Luzerne Schuylkill Hazleton Resident 024121 0.015 n/a 01/01/12 400515
McAdoo Luzerne Schuylkill Hazleton Non-Res. 024120 0 0 01/01/05 400515
McCalmont Twp Jefferson Jefferson Punxsutawney Resident 022767 0.01 n/a 01/01/12 330308
McCalmont Twp Jefferson Jefferson Punxsutawney Non-Res. 022766 0.01 52.00 07/01/17 330308
McCandless Twp Allegheny North Allegheny North Allegheny Resident 020397 0.01 n/a 01/01/12 710704
McCandless Twp Allegheny North Allegheny North Allegheny Non-Res. 020396 0.01 52.00 01/01/17 710704
McClure Snyder Snyder Midd-West Resident 024263 0.023 n/a 01/01/12 550106
McClure Snyder Snyder Midd-West Non-Res. 024262 0.01 52.00 07/01/16 550106
McConnellsburg Fulton Fulton Central Fulton Resident 022513 0.01 n/a 01/01/12 290103
McConnellsburg Fulton Fulton Central Fulton Non-Res. 022512 0 0 07/01/17 290103
McDonald Washington Washington Fort Cherry Resident 024731 0.01 n/a 01/01/12 630901
Tax Manual Local Tax Chapter 13: Pennsylvania • 97
McDonald Washington Washington Fort Cherry Non-Res. 024730 0.01 52.00 07/01/12 630901
McEwensville Northumberland Northumberland Warrior Run Resident 023935 0.018 n/a 01/01/12 490605
McEwensville Northumberland Northumberland Warrior Run Non-Res. 023934 0.01 0 01/01/85 490605
McHenry Twp Lycoming Lycoming Jersey Shore Resident 023395 0.016 n/a 01/01/16 410210
McHenry Twp Lycoming Lycoming Jersey Shore Non-Res. 023394 0 0 01/01/02 410210
McIntyre Twp Bradford Lycoming Canton Resident 023397 0.01 n/a 01/01/12 080204
McIntyre Twp Bradford Lycoming Canton Non-Res. 023396 0 0 12/15/06 080204
McKean Erie Erie General Mclane Resident 022329 0.01 n/a 01/01/12 250504
McKean Erie Erie General Mclane Non-Res. 022328 0.01 10.00 01/01/02 250504
McKean Twp Erie Erie General Mclane Resident 022291 0.01 n/a 01/01/12 250503
McKean Twp Erie Erie General Mclane Non-Res. 022290 0.01 10.00 01/01/17 250503
McKees Rock Allegheny Southwest Allegheny Sto-Rox Resident 020263 0.01 n/a 01/01/12 731601
McKees Rock Allegheny Southwest Allegheny Sto-Rox Non-Res. 020262 0 52.00 01/18/05 731601
McKeesport Allegheny Southeast Allegheny Mckeesport Resident 020265 0.017 n/a 01/01/12 720402
McKeesport Allegheny Southeast Allegheny Mckeesport Non-Res. 020264 0.01 52.00 12/15/06 720402
McNett Twp Bradford Lycoming Canton Resident 023399 0.01 n/a 01/01/12 080205
McNett Twp Bradford Lycoming Canton Non-Res. 023398 0 0 01/01/02 080205
McSherrystown Adams Adams Conewago Valley Resident 020127 0.015 n/a 01/01/12 010206
McSherrystown Adams Adams Conewago Valley Non-Res. 020126 0.01 52.00 01/01/17 010206
McVeytown Mifflin Mifflin Mifflin County Resident 023621 0.0135 n/a 01/01/12 440110
McVeytown Mifflin Mifflin Mifflin County Non-Res. 023620 0.01 10.00 07/01/17 440110
Mead Twp Warren Warren Warren County Resident 024661 0.01 n/a 01/01/12 620113
Mead Twp Warren Warren Warren County Non-Res. 024660 0.01 5.00 12/15/06 620113
Meadville Crawford Crawford Crawford Central Resident 021913 0.01 n/a 01/01/12 200204
Meadville Crawford Crawford Crawford Central Non-Res. 021912 0.01 52.00 01/01/05 200204
Mechanicsburg Cumberland Cumberland Mechanicsburg Resident 022001 0.017 n/a 01/01/12 210601
Mechanicsburg Cumberland Cumberland Mechanicsburg Non-Res. 022000 0.01 52.00 12/15/06 210601
Mechanicsville Schuylkill Schuylkill Pottsville Resident 024137 0.01 n/a 01/01/12 540601
Mechanicsville Schuylkill Schuylkill Pottsville Non-Res. 024136 0 10.00 01/01/02 540601
Media Delaware Delaware Rose Tree Medi Resident 022181 0.01 n/a 01/01/12 231002
Media Delaware Delaware Rose Tree Medi Non-Res. 022180 0.01 52.00 01/01/05 231002
98 • Chapter 13: Pennsylvania Tax Manual Local Tax
Mehoopany Twp Wyoming Wyoming Tunkhannock Resident 025033 0.01 n/a 01/01/12 660205
Mehoopany Twp Wyoming Wyoming Tunkhannock Non-Res. 025032 0.01 10.00 01/01/85 660205
Menallen Twp Adams Adams Upper Adams Resident 020137 0.016 n/a 01/01/12 010605
Menallen Twp Adams Adams Upper Adams Non-Res. 020136 0.01 10.00 01/01/17 010605
Menallen Twp Fayette Fayette Laurel Highlands Resident 022369 0.01 n/a 01/01/12 260501
Menallen Twp Fayette Fayette Laurel Highlands Non-Res. 022368 0.01 52.00 01/01/17 260501
Menallen Twp Fayette Fayette Uniontown Resident 025665 0.01 n/a 01/01/12 260605
Menallen Twp Fayette Fayette Uniontown Non-Res 025664 0.01 52.00 01/01/17 260605
Menno Twp Mifflin Mifflin Mifflin County Resident 023611 0.0135 n/a 01/01/12 440111
Menno Twp Mifflin Mifflin Mifflin County Non-Res. 023610 0.01 10.00 01/01/02 440111
Mercer Mercer Mercer Mercer Resident 023519 0.01 n/a 01/01/12 430705
Mercer Mercer Mercer Mercer Non-Res. 023518 0.01 52.00 01/01/05 430705
Mercer Twp Butler Butler Slippery Rock Resident 021139 0.01 n/a 01/01/12 100604
Mercer Twp Butler Butler Slippery Rock Non-Res. 021138 0 0 01/01/02 100604
Mercersburg Franklin Franklin Tuscaror Resident 022477 0.01 n/a 01/01/12 280401
Mercersburg Franklin Franklin Tuscaror Non-Res. 022476 0.005 52.00 01/01/09 280401
Meshoppen Susquehanna Wyoming Elk Lake Resident 025049 0.01 n/a 01/01/12 580206
Meshoppen Susquehanna Wyoming Elk Lake Non-Res. 025048 0.01 0 01/01/02 580206
Meshoppen Twp Susquehanna Wyoming Elk Lake Resident 025023 0.01 n/a 01/01/12 580207
Meshoppen Twp Susquehanna Wyoming Elk Lake Non-Res. 025022 0.01 0 01/01/13 580207
Metal Twp Franklin Franklin Fannett-Metal Resident 022461 0.01 n/a 01/01/12 280202
Metal Twp Franklin Franklin Fannett-Metal Non-Res. 022460 0 52.00 07/01/14 280202
Meyersdale Somerset Somerset Meyersdale Resident 024283 0.01 n/a 01/01/12 560305
Meyersdale Somerset Somerset Meyersdale Non-Res. 024282 0.005 52.00 01/01/13 560305
Middle Paxton Twp Dauphin Dauphin Central Dauphin Resident 022091 0.02 n/a 01/01/12 220103
Middle Paxton Twp Dauphin Dauphin Central Dauphin Non-Res. 022090 0.01 0 01/01/95 220103
Middle Smithfield Twp Monroe Monroe East Strousbg Resident 023639 0.01 n/a 01/01/12 450102
Middle Smithfield Twp Monroe Monroe East Strousbg Non-Res. 023638 0.01 10.00 01/01/86 450102
Middle Taylor Twp Cambria Cambria Ferndale Resident 021263 0.01 n/a 01/01/12 110505
Middle Taylor Twp Cambria Cambria Ferndale Non-Res. 021262 0 0 01/01/02 110505
Middleburg Snyder Synder Midd-West Resident 024259 0.023 n/a 01/01/12 550107
Tax Manual Local Tax Chapter 13: Pennsylvania • 99
Middleburg Snyder Synder Midd-West Non-Res. 024258 0.005 52.00 01/01/06 550107
Middlebury Twp Tioga Tioga Wellsboro Resident 024503 0.015 n/a 01/01/12 590305
Middlebury Twp Tioga Tioga Wellsboro Non-Res. 024502 0.01 10.00 07/01/13 590305
Middle Creek Twp Snyder Snyder Midd-West Resident 024257 0.023 n/a 01/01/12 550108
Middle Creek Twp Snyder Snyder Midd-West Non-Res. 024256 0.005 52.00 01/01/06 550108
Middle Creek Twp Somerset Somerset Rockwood Resident 024295 0.01 n/a 01/01/12 560503
Middle Creek Twp Somerset Somerset Rockwood Non-Res. 024294 0.01 0 01/01/18 560503
Middleport Schuylkill Schuylkill Saint Clair Resident 024207 0.01 n/a 01/01/12 540703
Middleport Schuylkill Schuylkill Saint Clair Non-Res. 024206 0.01 10.00 01/01/02 540703
Middlesex Twp Butler Butler Mars Resident 021141 0.01 n/a 01/01/12 100403
Middlesex Twp Butler Butler Mars Non-Res. 021140 0.01 52.00 07/01/13 100403
Middlesex Twp Cumberland Cumberland Cumberland Valley Resident 022045 0.016 n/a 01/01/12 210402
Middlesex Twp Cumberland Cumberland Cumberland Valley Non-Res. 022044 0.01 52.00 01/01/06 210402
Middletown Dauphin Dauphin Middletown Resident 022075 0.0175 n/a 01/01/12 220602
Middletown Dauphin Dauphin Middletown Non-Res. 022074 0.005 52.00 12/15/06 220602
Middletown Twp Bucks Bucks Neshaminy Resident 021009 0.005 n/a 07/01/14 090805
Middletown Twp Bucks Bucks Neshaminy Non-Res. 021008 0.005 52.00 07/01/14 090805
Middletown Twp Delaware Delaware Rose Tree Media Resident 022195 0 n/a 01/01/12 231003
Middletown Twp Delaware Delaware Rose Tree Media Non-Res. 022194 0 52.00 01/01/14 231003
Middletown Twp Susquehanna Susquehanna Elk Lake Resident 024417 0.01 n/a 01/01/12 580203
Middletown Twp Susquehanna Susquehanna Elk Lake Non-Res. 024416 0.01 0 01/01/02 580203
Midland Beaver Beaver Midland Boro Resident 020553 0.01 n/a 01/01/12 040901
Midland Beaver Beaver Midland Boro Non-Res. 020552 0.01 52.00 01/01/05 040901
Midway Washington Washington Fort Cherry Resident 024825 0.01 n/a 01/01/12 630902
Midway Washington Washington Fort Cherry Non-Res. 024824 0 0 01/01/02 630902
Mifflin Juniata Juniata Juniata County Resident 022837 0.01 n/a 01/01/12 340106
Mifflin Juniata Juniata Juniata County Non-Res. 022836 0.01 0 01/01/02 340106
Mifflin Twp Columbia Columbia Central Columbia Resident 021855 0.0155 n/a 01/01/12 190401
Mifflin Twp Columbia Columbia Central Columbia Non-Res. 021854 0.01 0 01/01/02 190401
Mifflin Twp Dauphin Dauphin Upper Dauphin Resident 022093 0.01 n/a 01/01/12 221007
Mifflin Twp Dauphin Dauphin Upper Dauphin Non-Res. 022092 0 10.00 12/15/06 221007
100 • Chapter 13: Pennsylvania Tax Manual Local Tax
Mifflin Twp Lycoming Lycoming Jersey Shore Resident 023401 0.016 n/a 01/01/12 410211
Mifflin Twp Lycoming Lycoming Jersey Shore Non-Res. 023400 0.005 0 12/15/06 410211
Mifflinburg Union Union Mifflinburg Resident 024571 0.0205 n/a 01/01/12 600206
Mifflinburg Union Union Mifflinburg Non-Res. 024570 0.005 10.00 07/01/13 600206
Mifflintown Juniata Juniata Juniata County Resident 022839 0.01 n/a 01/01/12 340107
Mifflintown Juniata Juniata Juniata County Non-Res. 022838 0.01 0 07/01/11 340107
Miles Twp Centre Centre Penns Valley Resident 021419 0.018 n/a 01/01/12 140304
Miles Twp Centre Centre Penns Valley Non-Res. 021418 0.005 0 07/01/12 140304
Milesburg Centre Centre Bald Eagle Resident 021449 0.0255 n/a 01/01/12 140106
Milesburg Centre Centre Bald Eagle Non-Res. 021448 0.005 10.00 01/01/17 140106
Milford Pike Pike Delaware Valley Resident 024023 0 n/a 01/01/12 520104
Milford Pike Pike Delaware Valley Non-Res. 024022 0 0 01/01/86 520104
Milford Twp Bucks Bucks Quakertown Comm Resident 021011 0.0175 n/a 01/01/12 091302
Milford Twp Bucks Bucks Quakertown Comm Non-Res. 021010 0.01 0 01/01/02 091302
Milford Twp Juniata Juniata Juniata County Resident 022823 0.01 n/a 01/01/12 340108
Milford Twp Juniata Juniata Juniata County Non-Res. 022822 0.01 0 01/01/02 340108
Milford Twp Pike Pike Delaware Valley Resident 024011 0 n/a 01/01/12 520105
Milford Twp Pike Pike Delaware Valley Non-Res. 024010 0 0 01/01/86 520105
Milford Twp Somerset Somerset Rockwood Resident 024297 0.01 n/a 01/01/12 560504
Milford Twp Somerset Somerset Rockwood Non-Res. 024296 0 0 01/01/02 560504
Mill Creek Huntingdon Huntingdon Huntingdon Resident 022589 0.015 n/a 01/01/12 310108
Mill Creek Huntingdon Huntingdon Huntingdon Non-Res. 022588 0.005 10.00 07/01/12 310108
Mill Creek Twp Lycoming Lycoming East Lycoming Resident 023403 0.017 n/a 01/01/12 410104
Mill Creek Twp Lycoming Lycoming East Lycoming Non-Res. 023402 0 0 01/01/02 410104
Mill Creek Twp Mercer Mercer Lakeview Resident 023537 0.01 n/a 01/01/12 430605
Mill Creek Twp Mercer Mercer Lakeview Non-Res. 023536 0.01 10.00 01/01/02 430605
Mill Hall Clinton Clinton Keystone Central Resident 021819 0.015 n/a 01/01/12 180121
Mill Hall Clinton Clinton Keystone Central Non-Res. 021818 0.005 10.00 07/01/12 180121
Mill Village Erie Erie Fort Leboeuf Resident 022333 0.01 n/a 01/01/12 250402
Mill Village Erie Erie Fort Leboeuf Non-Res. 022332 0.005 10.00 01/01/96 250402
Millbourne Delaware Delaware Upper Darby Resident 022235 0 n/a 01/01/17 231302
Tax Manual Local Tax Chapter 13: Pennsylvania • 101
Millbourne Delaware Delaware Upper Darby Non-Res. 022234 0 52.00 01/01/17 231302
Millcreek Twp Clarion Clarion Clarion-Limestone Resident 021623 0.01 n/a 01/01/12 160303
Millcreek Twp Clarion Clarion Clarion-Limestone Non-Res. 021622 0 10.00 01/01/02 160303
Mill Creek Twp Erie Erie Millcreek Township Resident 022331 0.01 n/a 01/01/12 250901
Mill Creek Twp Erie Erie Millcreek Township Non-Res. 022330 0.01 52.00 01/01/09 250901
Mill Creek Twp Lebanon Lebanon Eastern Lebanon Co Resident 023117 0.01 n/a 01/01/12 380303
Mill Creek Twp Lebanon Lebanon Eastern Lebanon Co Non-Res. 023116 0.005 52.00 01/01/07 380303
Miller Twp Huntingdon Huntingdon Huntingdon Resident 022605 0.015 n/a 01/01/12 310109
Miller Twp Huntingdon Huntingdon Huntingdon Non-Res. 022604 0 10.00 01/01/02 310109
Miller Twp Perry Perry Newport Resident 023959 0.016 n/a 01/01/12 500204
Miller Twp Perry Perry Newport Non-Res. 023958 0 0 01/01/02 500204
Millersburg Dauphin Dauphin Millersburg Resident 022077 0.01 n/a 01/01/12 220701
Millersburg Dauphin Dauphin Millersburg Non-Res. 022076 0 52.00 01/01/11 220701
Millerstown Perry Perry Greenwood Resident 023993 0.0175 n/a 01/01/12 500105
Millerstown Perry Perry Greenwood Non-Res. 023992 0.01 0 01/01/85 500105
Millersville Lancaster Lancaster Penn Manor Resident 022965 0.01 n/a 01/01/12 361404
Millersville Lancaster Lancaster Penn Manor Non-Res. 022964 0.01 52.00 07/01/17 361404
Millheim Centre Centre Penns Valley Resident 021451 0.018 n/a 01/01/12 140305
Millheim Centre Centre Penns Valley Non-Res. 021450 0.005 0 01/01/17 140305
Millstone Twp Forest Elk Forest Resident 022253 0.01 n/a 01/01/12 270101
Millstone Twp Forest Elk Forest Non-Res. 022252 0.01 10.00 07/01/14 270101
Millvale Allegheny North Allegheny Shaler Resident 020269 0.01 n/a 01/01/12 711202
Millvale Allegheny North Allegheny Shaler Non-Res. 020268 0 52.00 01/01/05 711202
Millville Columbia Columbia Millville Resident 021883 0.0170 n/a 01/01/12 190503
Millville Columbia Columbia Millville Non-Res. 021882 0.01 52.00 01/01/14 190503
Milton Northumberland Northumberland Milton Resident 023877 0.018 n/a 01/01/12 490202
Milton Northumberland Northumberland Milton Non-Res. 023876 0.005 52.00 01/01/08 490202
Mineral Twp Venango Venango Franklin Resident 024603 0.01 n/a 01/01/12 610208
Mineral Twp Venango Venango Franklin Non-Res. 024602 0.01 10.00 01/01/02 610208
Minersville Schuylkill Schuylkill Minersville Resident 024123 0.01 n/a 01/01/12 540304
Minersville Schuylkill Schuylkill Minersville Non-Res. 024122 0.005 52.00 07/01/08 540304
102 • Chapter 13: Pennsylvania Tax Manual Local Tax
Modena Chester Chester Coatesville Resident 021585 0.01 n/a 01/01/12 150204
Modena Chester Chester Coatesville Non-Res. 021584 0 52.00 01/01/06 150204
Mohnton Berks Berks Governor Mifflin Resident 020825 0.01 n/a 01/01/12 060804
Mohnton Berks Berks Governor Mifflin Non-Res. 020824 0.01 52.00 01/01/05 060804
Monaca Beaver Beaver Central Valley Resident 020555 0.01 n/a 01/01/12 040602
Monaca Beaver Beaver Central Valley Non-Res. 020554 0.01 52.00 01/01/05 040602
Monaghan Twp York York Northern York Co Resident 025101 0.0125 n/a 01/01/12 670705
Monaghan Twp York York Northern York Co Non-Res. 025100 0.01 0 01/01/09 670705
Monessen Westmoreland Westmoreland Monessen City Resident 024909 0.01 n/a 01/01/12 651101
Monessen Westmoreland Westmoreland Monessen City Non-Res. 024908 0.01 52.00 01/01/05 651101
Monongahela Washington Washington Ringgold Resident 024733 0.01 n/a 01/01/12 631204
Monongahela Washington Washington Ringgold Non-Res. 024732 0 10.00 01/01/02 631204
Monongahela Twp Greene Greene Southeastern Greene Resident 022535 0.01 n/a 01/01/12 300404
Monongahela Twp Greene Greene Southeastern Greene Non-Res. 022534 0.01 10.00 01/01/02 300404
Monroe Bradford Bradford Towanda Resident 020913 0.0124 n/a 07/01/13 080503
Monroe Bradford Bradford Towanda Non-Res. 020912 0 0 01/01/02 080503
Monroe Twp Bedford Bedford Everett Resident 020653 0.016 n/a 01/01/12 050304
Monroe Twp Bedford Bedford Everett Non-Res. 020652 0.01 10.00 12/15/06 050304
Monroe Twp Bradford Bradford Towanda Resident 020911 0.0124 n/a 07/01/13 080504
Monroe Twp Bradford Bradford Towanda Non-Res. 020910 0.01 0 01/01/14 080504
Monroe Twp Clarion Clarion Clarion Resident 021655 0.01 n/a 01/01/12 160203
Monroe Twp Clarion Clarion Clarion Non-Res. 021654 0.01 52.00 01/01/17 160203
Monroe Twp Clarion Clarion Redbank Valley Resident 025582 0.01 n/a 01/01/12 160606
Monroe Twp Clarion Clarion Redbank Valley Non-Res. 025581 0.01 47.00 01/01/17 160606
Monroe Twp Cumberland Cumberland Cumberland Valley Resident 022013 0.016 n/a 01/01/12 210403
Monroe Twp Cumberland Cumberland Cumberland Valley Non-Res. 022012 0.005 52.00 07/01/11 210403
Monroe Twp Juniata Juniata Juniata County Resident 022825 0.01 n/a 01/01/12 340109
Monroe Twp Juniata Juniata Juniata County Non-Res. 022824 0.01 0 01/01/02 340109
Monroe Twp Snyder Snyder Selinsgrove Resident 024237 0.021 n/a 01/01/12 550204
Monroe Twp Snyder Snyder Selinsgrove Non-Res. 024236 0.01 52.00 12/15/06 550204
Monroe Twp Wyoming Wyoming Tunkhannock Resident 025025 0.01 n/a 01/01/12 660206
Tax Manual Local Tax Chapter 13: Pennsylvania • 103
Monroe Twp Wyoming Wyoming Tunkhannock Non-Res. 025024 0 10.00 01/01/02 660206
Monroeville Allegheny Southeast Allegheny Gateway Resident 020271 0.015 n/a 01/01/12 720301
Monroeville Allegheny Southeast Allegheny Gateway Non-Res. 020270 0.01 52.00 01/01/12 720301
Mont Alto Franklin Franklin Waynesboro Resident 022479 0.01 n/a 01/01/12 280502
Mont Alto Franklin Franklin Waynesboro Non-Res. 022478 0.01 52.00 01/01/11 280502
Montgomery Lycoming Lycoming Montgomery Resident 023429 0.0175 n/a 01/01/12 410403
Montgomery Lycoming Lycoming Montgomery Non-Res. 023428 0 10.00 01/01/02 410403
Montgomery Twp Franklin Franklin Tuscarora Resident 022465 0.01 n/a 01/01/12 280402
Montgomery Twp Franklin Franklin Tuscarora Non-Res. 022464 0 0 01/01/02 280402
Montgomery Twp Indiana Indiana Purchase Line Resident 022695 0.012 n/a 01/01/12 320608
Montgomery Twp Indiana Indiana Purchase Line Non-Res. 022694 0 10.00 01/01/02 320608
Montgomery Twp Montgomery Montgomery North Penn Resident 023703 0.010 n/a 01/01/12 461105
Montgomery Twp Montgomery Montgomery North Penn Non-Res. 023702 0.010 52.00 01/01/11 461105
Montour Twp Columbia Columbia Bloomsburg Resident 021857 0.0156 n/a 01/01/12 190306
Montour Twp Columbia Columbia Bloomsburg Non-Res. 021856 0.01 52.00 01/01/07 190306
Montoursville Lycoming Lycoming Montoursville Resident 023379 0.0165 n/a 01/01/12 410505
Montoursville Lycoming Lycoming Montoursville Non-Res. 023378 0.005 52.00 01/01/15 410505
Montrose Susquehanna Susquehanna Montrose Resident 024457 0.01 n/a 01/01/12 580410
Montrose Susquehanna Susquehanna Montrose Non-Res. 024456 0.01 0 01/01/07 580410
Moon Twp Allegheny Southwest Allegheny Moon Resident 020401 0.01 n/a 01/01/12 731102
Moon Twp Allegheny Southwest Allegheny Moon Non-Res. 020400 0.01 52.00 01/01/05 731102
Moore Twp Northampton Northampton Northampton Resident 023829 0.0145 n/a 01/01/12 480506
Moore Twp Northampton Northampton Northampton Non-Res. 023828 0.01 52.00 01/01/18 480506
Moosic Lackawanna Lackawanna Riverside Resident 022873 0.01 n/a 01/01/12 350801
Moosic Lackawanna Lackawanna Riverside Non-Res. 022872 0.01 52.00 01/01/06 350801
Moreland Twp Lycoming Lycoming East Lycoming Resident 023405 0.017 n/a 01/01/12 410105
Moreland Twp Lycoming Lycoming East Lycoming Non-Res. 023404 0 0 01/01/02 410105
Morgan Twp Greene Greene Jefferson-Morgan Resident 022537 0.01 n/a 01/01/12 300304
Morgan Twp Greene Greene Jefferson-Morgan Non-Res. 022536 0.01 52.00 01/01/12 300304
Morris Twp Clearfield Clearfield West Branch Resident 021715 0.01 n/a 01/01/12 170804
Morris Twp Clearfield Clearfield West Branch Non-Res. 021714 0.01 52.00 07/01/14 170804
104 • Chapter 13: Pennsylvania Tax Manual Local Tax
Morris Twp Greene Greene West Greene Resident 022539 0.01 n/a 01/01/12 300507
Morris Twp Greene Greene West Greene Non-Res. 022538 0.01 52.00 01/01/17 300507
Morris Twp Huntingdon Huntingdon Juniata Valley Resident 022607 0.0175 n/a 07/01/14 310204
Morris Twp Huntingdon Huntingdon Juniata Valley Non-Res. 022606 0.005 40.00 01/01/12 310204
Morris Twp Tioga Tioga Southern Tioga Resident 024541 0.017 n/a 01/01/12 590210
Morris Twp Tioga Tioga Southern Tioga Non-Res. 024540 0.01 0 01/01/87 590210
Morris Twp Washington Washington Mcguffey Resident 024743 0.01 n/a 01/01/12 631007
Morris Twp Washington Washington Mcguffey Non-Res. 024742 0.01 52.00 01/01/05 631007
Morrisville Bucks Bucks Morrisville Borough Resident 021001 0 n/a 01/01/12 090701
Morrisville Bucks Bucks Morrisville Borough Non-Res. 021000 0 0 07/01/88 090701
Morton Delaware Delaware Springfield Resident 022217 0 n/a 01/01/12 231201
Morton Delaware Delaware Springfield Non-Res. 022216 0 52.00 01/01/05 231201
Moscow Lackawanna Lackawanna North Pocono Resident 022919 0.01 n/a 01/01/12 350606
Moscow Lackawanna Lackawanna North Pocono Non-Res. 022918 0.005 52.00 01/01/05 350606
Mount Joy Lancaster Lancaster Donegal Resident 022967 0.01 n/a 01/01/12 360403
Mount Joy Lancaster Lancaster Donegal Non-Res. 022966 0.01 52.00 07/01/16 360403
Mount Oliver Allegheny Central Allegheny Pittsburgh Resident 020275 0.03 n/a 01/01/12 700101
Mount Oliver Allegheny Central Allegheny Pittsburgh Non-Res. 020274 0 52.00 06/17/05 700101
Mount Pocono Monroe Monroe Pocono Mountain Resident 023661 0.01 n/a 01/01/12 450304
Mount Pocono Monroe Monroe Pocono Mountain Non-Res. 023660 0.01 52.00 01/01/05 450304
Mount Union Huntingdon Huntingdon Mount Union Resident 022593 0.01 n/a 01/01/12 310302
Mount Union Huntingdon Huntingdon Mount Union Non-Res. 022592 0.01 52.00 07/01/17 310302
Mountville Lancaster Lancaster Hempfield Resident 023037 0.01 n/a 01/01/12 360803
Mountville Lancaster Lancaster Hempfield Non-Res. 023036 0 52.00 01/01/17 360803
Mt Carbon Schuylkill Schuylkill Pottsville Resident 024141 0.01 n/a 01/01/12 540602
Mt Carbon Schuylkill Schuylkill Pottsville Non-Res. 024140 0 10.00 01/01/02 540602
Mt Carmel Northumberland Northumberland Mount Carmel Resident 023879 0.01 n/a 01/01/12 490304
Mt Carmel Northumberland Northumberland Mount Carmel Non-Res. 023878 0.005 10.00 01/01/02 490304
Mt Carmel Twp Northumberland Northumberland Mount Carmel Resident 023897 0.01 n/a 01/01/12 490305
Mt Carmel Twp Northumberland Northumberland Mount Carmel Non-Res. 023896 0.01 52.00 01/01/09 490305
Mt Gretna Lebanon Lebanon Cornwall-Lebanon Resident 023145 0.01 n/a 01/01/12 380202
Tax Manual Local Tax Chapter 13: Pennsylvania • 105
Mt Gretna Lebanon Lebanon Cornwall-Lebanon Non-Res. 023144 0 0 01/01/02 380202
Mt Holly Springs Cumberland Cumberland Carlisle Resident 022021 0.016 n/a 01/01/12 210303
Mt Holly Springs Cumberland Cumberland Carlisle Non-Res. 022020 0.01 52.00 01/01/06 210303
Mt Jewett Mckean Mckean Kane Resident 023495 0.012 n/a 01/01/12 420205
Mt Jewett Mckean Mckean Kane Non-Res. 023494 0.01 0 12/15/06 420205
Mt Joy Twp Adams Adams Littelstown Resident 020139 0.01 n/a 01/01/12 010504
Mt Joy Twp Adams Adams Littelstown Non-Res. 020138 0.01 10.00 07/01/13 010504
Mt Joy Twp Adams Adams Gettysburg Resident 025584 0.017 n/a 01/01/12 010406
Mt Joy Twp Adams Adams Gettysburg Non-Res. 025583 0.01 10.00 07/01/13 010406
Mt Joy Twp Lancaster Lancaster Donegal Resident 022981 0.01 n/a 01/01/12 360404
Mt Joy Twp Lancaster Lancaster Donegal Non-Res. 022980 0.01 5.00 07/01/17 360404
Mt Joy Twp Lancaster Lancaster Elizabethtown Resident 025586 0.01 n/a 01/01/12 360603
Mt Joy Twp Lancaster Lancaster Elizabethtown Non-Res. 025585 0.01 0 07/01/17 360603
Mt Lebanon Twp Allegheny Southwest Allegheny Mount Lebanon Resident 020273 0.013 n/a 01/01/12 731201
Mt Lebanon Twp Allegheny Southwest Allegheny Mount Lebanon Non-Res. 020272 0 52.00 12/15/06 731201
Mt Pleasant Westmoreland Westmoreland Mt Pleasant Resident 024911 0.01 n/a 01/01/12 651203
Mt Pleasant Westmoreland Westmoreland Mt Pleasant Non-Res. 024910 0.005 31.00 01/01/09 651203
Mt Pleasant Twp Adams Adams Littlestown Resident 020141 0.01 n/a 01/01/12 010505
Mt Pleasant Twp Adams Adams Littlestown Non-Res. 020140 0.01 10.00 07/01/14 010505
Mt Pleasant Twp Adams Adams Conewago Resident 025588 0.015 n/a 01/01/12 010207
Mt Pleasant Twp Adams Adams Conewago Non-Res. 025587 0.01 10.00 01/01/17 010207
Mt Pleasant Twp Columbia Columbia Central Columbia Resident 021859 0.0155 n/a 01/01/12 190402
Mt Pleasant Twp Columbia Columbia Central Columbia Non-Res. 021858 0.01 0 01/01/02 190402
Mt Pleasant Twp Washington Washington Fort Cherry Resident 024745 0.01 n/a 01/01/12 630903
Mt Pleasant Twp Washington Washington Fort Cherry Non-Res. 024744 0.01 52.00 07/01/12 630903
Mt Pleasant Twp Susquehanna Wayne Forest City Regn Resident 024853 0.01 n/a 01/01/12 580306
Mt Pleasant Twp Susquehanna Wayne Forest City Regn Non-Res. 024852 0 0 01/01/02 580306
Mt Pleasant Twp Westmoreland Westmoreland Mt Pleasant Resident 024929 0.01 n/a 01/01/12 651204
Mt Pleasant Twp Westmoreland Westmoreland Mt Pleasant Non-Res. 024928 0.005 52.00 07/01/12 651204
Mt Wolf York York Northeastern York Resident 025147 0.01 n/a 01/01/12 670604
Mt Wolf York York Northeastern York Non-Res. 025146 0 52.00 01/01/05 670604
106 • Chapter 13: Pennsylvania Tax Manual Local Tax
Mt Penn Berks Berks Antietam Resident 020737 0.01 n/a 01/01/12 060102
Mt Penn Berks Berks Antietam Non-Res. 020736 0.01 52.00 01/01/06 060102
Muddy Creek Twp Butler Butler Slippery Rock Resident 021145 0.01 n/a 01/01/12 100605
Muddy Creek Twp Butler Butler Slippery Rock Non-Res. 021144 0.01 52.00 07/01/10 100605
Muhlenberg Twp Berks Berks Muhlenberg Resident 020755 0.01 n/a 01/01/12 061102
Muhlenberg Twp Berks Berks Muhlenberg Non-Res. 020754 0.01 52.00 01/01/06 061102
Muncy Lycoming Lycoming Muncy Resident 023383 0.0175 n/a 01/01/12 410601
Muncy Lycoming Lycoming Muncy Non-Res. 023382 0.005 52.00 07/01/09 410601
Muncy Creek Twp Lycoming Lycoming Muncy Resident 023411 0.0175 n/a 01/01/12 410602
Muncy Creek Twp Lycoming Lycoming Muncy Non-Res. 023410 0.005 10.00 12/15/06 410602
Muncy Twp Lycoming Lycoming Muncy Resident 023409 0.0175 n/a 01/01/12 410603
Muncy Twp Lycoming Lycoming Muncy Non-Res. 023408 0.005 52.00 01/01/12 410603
Munhall Allegheny Southwest Allegheny Steel Valley Resident 020279 0.01 n/a 01/01/12 731502
Munhall Allegheny Southwest Allegheny Steel Valley Non-Res. 020278 0 52.00 01/01/05 731502
Munster Twp Cambria Cambria Penn Cambria Resident 021269 0.01 n/a 01/01/12 110910
Munster Twp Cambria Cambria Penn Cambria Non-Res. 021268 0.005 10.00 07/01/13 110910
Murrysville Westmoreland Westmoreland Franklin Regional Resident 024959 0.01 n/a 01/01/12 650403
Murrysville Westmoreland Westmoreland Franklin Regional Non-Res. 024958 0 52.00 07/01/08 650403
Myerstown Lebanon Lebanon Eastern Lebanon Resident 023111 0.01 n/a 01/01/12 380304
Myerstown Lebanon Lebanon Eastern Lebanon Non-Res. 023110 0 52.00 07/01/12 380304
Tax Manual Local Tax Chapter 13: Pennsylvania • 107
‘N’ Localities
Locality Tax Collection District County School Districts Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Nanticoke Luzerne Luzerne Greater Nanticoke Resident 023259 0.02 n/a 01/01/12 400302
Nanticoke Luzerne Luzerne Greater Nanticoke Non-Res. 023258 0.01 52.00 07/01/12 400302
Nanty Glo Cambria Cambria Blacklick Valley Resident 021255 0.01 n/a 01/01/12 110102
Nanty Glo Cambria Cambria Blacklick Valley Non-Res. 021254 0.01 52.00 01/01/13 110102
Napier Twp Bedford Bedford Chestnut Ridge Resident 020655 0.01 n/a 01/01/12 050205
Napier Twp Bedford Bedford Chestnut Ridge Non-Res. 020654 0.01 0 01/01/02 050205
Narberth Montgomery Montgomery Lower Merion Resident 025243 0 n/a 01/01/12 460702
Narberth Montgomery Montgomery Lower Merion Non-Res. 025242 0 5.00 01/01/87 460702
Nazareth Northampton Northampton Nazareth Resident 023811 0.012 n/a 01/01/12 480403
Nazareth Northampton Northampton Nazareth Non-Res. 023810 0.01 52.00 01/01/06 480403
Nelson Twp Tioga Tioga Northern Tioga Resident 024543 0.017 n/a 01/01/12 590111
Nelson Twp Tioga Tioga Northern Tioga Non-Res. 024542 0.01 5.00 07/01/12 590111
Nescopeck Columbia Luzerne Berwick Resident 023327 0.01 n/a 01/01/12 190205
Nescopeck Columbia Luzerne Berwick Non-Res. 023326 0.01 52.00 01/01/07 190205
Nescopeck Twp Columbia Luzerne Berwick Resident 023273 0.01 n/a 01/01/12 190206
Nescopeck Twp Columbia Luzerne Berwick Non-Res. 023272 0.005 52.00 01/01/09 190206
Neshannock Twp Lawrence Lawrence Neshannock Twp Resident 023097 0.01 n/a 01/01/12 370401
Neshannock Twp Lawrence Lawrence Neshannock Twp Non-Res. 023096 0.01 10.00 01/01/86 370401
Nesquehoning Carbon Carbon Panther Valley Resident 021355 0.01 n/a 01/01/12 130402
Nesquehoning Carbon Carbon Panther Valley Non-Res. 021354 0.01 52.00 01/01/07 130402
Nether Providence Twp Delaware Delaware Wallingford-Swarthmore Resident 022183 0 n/a 01/01/12 231401
Nether Providence Twp Delaware Delaware Wallingford-Swarthmore Non-Res. 022182 0 52.00 01/01/06 231401
Neville Twp Allegheny Southwest Allegheny Cornell Resident 020403 0.01 n/a 01/01/12 730702
Neville Twp Allegheny Southwest Allegheny Cornell Non-Res. 020402 0 52.00 12/15/06 730702
New Albany Bradford Bradford Wyalusing Resident 020963 0.0144 n/a 01/01/12 080703
New Albany Bradford Bradford Wyalusing Non-Res. 020962 0 0 01/01/02 080703
New Alexandria Westmoreland Westmoreland Derry Resident 024983 0.01 n/a 01/01/12 650303
New Alexandria Westmoreland Westmoreland Derry Non-Res. 024982 0 52.00 01/01/16 650303
108 • Chapter 13: Pennsylvania Tax Manual Local Tax
New Baltimore Somerset Somerset Berlin Brothers Valley Resident 024345 0.01 n/a 01/01/12 560105
New Baltimore Somerset Somerset Berlin Brothers Valley Non-Res. 024344 0 0 01/01/02 560105
New Beaver Lawrence Lawrence Mohawk Resident 023059 0.01 n/a 01/01/12 370304
New Beaver Lawrence Lawrence Mohawk Non-Res. 023058 0.01 40.00 01/01/16 370304
New Berlin Union Union Mifflinburg Resident 024573 0.0205 n/a 01/01/12 600207
New Berlin Union Union Mifflinburg Non-Res. 024572 0 52.00 07/01/17 600207
New Bethlehem Clarion Clarion Redbank Valley Resident 021657 0.01 n/a 01/01/12 160607
New Bethlehem Clarion Clarion Redbank Valley Non-Res. 021656 0.01 52.00 07/01/12 160607
New Brighton Beaver Beaver New Brighton Resident 020563 0.01 n/a 01/01/12 041003
New Brighton Beaver Beaver New Brighton Non-Res. 020562 0.01 52.00 01/01/07 041003
New Britain Bucks Bucks Central Bucks Resident 021069 0.01 n/a 01/01/12 090505
New Britain Bucks Bucks Central Bucks Non-Res. 021068 0.01 52.00 01/01/07 090505
New Britain Twp Bucks Bucks Central Bucks Resident 021047 0.01025 n/a 07/01/15 090506
New Britain Twp Bucks Bucks Central Bucks Non-Res. 021046 0.01025 52.00 07/01/15 090506
New Britain Twp Montgomery Bucks North Penn Resident 025590 0.01 n/a 01/01/14 461101
New Britain Twp Montgomery Bucks North Penn Non-Res. 025589 0.01 52.00 01/01/08 461101
New Buffalo Perry Perry Susquenita Resident 023995 0.018 n/a 01/01/12 500304
New Buffalo Perry Perry Susquenita Non-Res. 023994 0.01 0 12/15/06 500304
New Castle Lawrence Lawrence New Castle Resident 023049 0.021 n/a 07/01/16 370501
New Castle Lawrence Lawrence New Castle Non-Res. 023048 0.02 52.00 07/01/16 370501
New Castle Twp Schuylkill Schuylkill Saint Clair Resident 024145 0.01 n/a 01/01/12 540704
New Castle Twp Schuylkill Schuylkill Saint Clair Non-Res. 024144 0.005 52.00 01/01/05 540704
New Centerville Somerset Somerset Rockwood Resident 024301 0.01 n/a 01/01/12 560505
New Centerville Somerset Somerset Rockwood Non-Res. 024300 0.01 0 01/01/18 560505
New Columbus Luzerne Luzerne Northwest Resident 023329 0.01 n/a 01/01/12 400704
New Columbus Luzerne Luzerne Northwest Non-Res. 023328 0 0 01/01/02 400704
New Cumberland Cumberland Cumberland West Shore Resident 022005 0.0145 n/a 01/01/12 210903
New Cumberland Cumberland Cumberland West Shore Non-Res. 022004 0.01 0 01/01/02 210903
New Eagle Washington Washington Ringgold Resident 024741 0.01 n/a 01/01/12 631205
New Eagle Washington Washington Ringgold Non-Res. 024740 0.01 52.00 01/01/09 631205
New Florence Westmoreland Westmoreland Ligonier Valley Resident 024985 0.01 n/a 01/01/12 651007
Tax Manual Local Tax Chapter 13: Pennsylvania • 109
New Florence Westmoreland Westmoreland Ligonier Valley Non-Res. 024984 0 10.00 01/01/02 651007
New Freedom York York Southern York Resident 025173 0.013 n/a 01/01/12 671103
New Freedom York York Southern York Non-Res. 025172 0.01 0 07/01/12 671103
New Galilee Beaver Beaver Big Beaver Falls Resident 020607 0.01 n/a 01/01/12 040406
New Galilee Beaver Beaver Big Beaver Falls Non-Res. 020606 0 5.00 01/01/02 040406
New Garden Twp Chester Chester Kennett Consolidated Resident 021587 0.01125 n/a 01/01/12 150504
New Garden Twp Chester Chester Kennett Consolidated Non-Res. 021586 0.01 10.00 01/01/98 150504
New Hanover Twp Berks Montgomery Boyertown Resident 023705 0.0115 n/a 01/01/12 060209
New Hanover Twp Berks Montgomery Boyertown Non-Res. 023704 1.0 10.00 07/01/11 060209
New Holland Lancaster Lancaster Eastern Lancaster Resident 022969 0.01 n/a 01/01/12 360505
New Holland Lancaster Lancaster Eastern Lancaster Non-Res. 022968 0.01 52.00 07/01/17 360505
New Hope Bucks Bucks New Hope-Solebury Resident 021071 0.01 n/a 01/01/12 090901
New Hope Bucks Bucks New Hope-Solebury Non-Res. 021070 0.01 10.00 07/01/03 090901
New Kensington Westmoreland Westmoreland New Kensngtn-Aronld Resident 024913 0.01 n/a 01/01/12 651302
New Kensington Westmoreland Westmoreland New Kensngtn-Aronld Non-Res. 024912 0 52.00 01/01/12 651302
New Lebanon Mercer Mercer Lakeview Resident 023539 0.01 n/a 01/01/12 430606
New Lebanon Mercer Mercer Lakeview Non-Res. 023538 0 10.00 01/01/02 430606
New London Twp Chester Chester Avon Grove Resident 021589 0.005 n/a 01/01/12 150105
New London Twp Chester Chester Avon Grove Non-Res. 021588 0.005 0 12/15/06 150105
New Milford Susquehanna Susquehanna Blue Ridge Resident 024459 0.01 n/a 01/01/13 580105
New Milford Susquehanna Susquehanna Blue Ridge Non-Res. 024458 0.01 0 01/01/13 580105
New Milford Twp Susquehanna Susquehanna Blue Ridge Resident 024431 0.01 n/a 01/01/13 580106
New Milford Twp Susquehanna Susquehanna Blue Ridge Non-Res. 024430 0.01 0 01/01/13 580106
New Morgan Chester Berks Twin Valley Resident 025309 0.01 n/a 01/01/12 151002
New Morgan Chester Berks Twin Valley Non-Res. 025308 0.01 52.00 01/01/09 151002
New Oxford Adams Adams Conewago Valley Resident 020165 0.015 n/a 01/01/12 010208
New Oxford Adams Adams Conewago Valley Non-Res. 020164 0.01 52.00 01/01/17 010208
New Paris Bedford Bedford Chestnut Ridge Resident 020685 0.01 n/a 01/01/12 050206
New Paris Bedford Bedford Chestnut Ridge Non-Res. 020684 0.01 0 01/01/13 050206
New Philadelphia Schuylkill Schuylkill Saint Clair Resident 024209 0.01 n/a 01/01/12 540705
New Philadelphia Schuylkill Schuylkill Saint Clair Non-Res. 024208 0.01 10.00 01/01/02 540705
110 • Chapter 13: Pennsylvania Tax Manual Local Tax
New Ringgold Schuylkill Schuylkill Blue Mountain Resident 024211 0.01 n/a 01/01/12 540105
New Ringgold Schuylkill Schuylkill Blue Mountain Non-Res. 024210 0 10.00 01/01/02 540105
New Salem York York Spring Grove Resident 025105 0.01 n/a 01/01/12 671204
New Salem York York Spring Grove Non-Res. 025104 0.01 0 01/01/09 671204
New Sewickley Twp Beaver Beaver Freedom Resident 020569 0.01 n/a 01/01/12 040703
New Sewickley Twp Beaver Beaver Freedom Non-Res. 020568 0 52.00 04/21/06 040703
New Stanton Westmoreland Westmoreland Hempfield Resident 024987 0.01 n/a 01/01/12 650706
New Stanton Westmoreland Westmoreland Hempfield Non-Res. 024986 0.005 52.00 01/01/07 650706
New Vernon Twp Mercer Mercer Lakeview Resident 023541 0.01 n/a 01/01/12 430607
New Vernon Twp Mercer Mercer Lakeview Non-Res. 023540 0.005 52.00 01/01/12 430607
New Washington Indiana Clearfield Purchase Line Resident 021719 0.012 n/a 01/01/12 320604
New Washington Indiana Clearfield Purchase Line Non-Res. 021718 0 10.00 01/01/02 320604
New Wilmington Lawrence Lawrence Wilmington Resident 023081 0.01 n/a 01/01/12 370801
New Wilmington Lawrence Lawrence Wilmington Non-Res. 023080 0.01 52.00 01/01/06 370801
Newberry Twp York York West Shore Resident 025103 0.0145 n/a 01/01/12 210908
Newberry Twp York York West Shore Non-Res. 025102 0.01 52.00 01/01/07 210908
Newberry Twp Cumberland York Northeastern York Resident 025592 0.01 n/a 01/01/12 670605
Newberry Twp Cumberland York Northeastern York Non-Res. 025591 0.01 52.00 01/01/07 670605
Newburg Indiana Clearfield Purchase Line Resident 021717 0.012 n/a 01/01/12 320605
Newburg Indiana Clearfield Purchase Line Non-Res. 021716 0 10.00 01/01/02 320605
Newburg Cumberland Cumberland Shippensburg Resident 022047 0.014 n/a 01/01/12 210702
Newburg Cumberland Cumberland Shippensburg Non-Res. 022046 0.005 10.00 12/15/06 210702
Newell Fayette Fayette Frazier Resident 022413 0.01 n/a 01/01/12 260403
Newell Fayette Fayette Frazier Non-Res. 022412 0.01 10.00 01/01/02 260403
Newlin Twp Chester Chester Unionville-Chadds Ford Resident 021517 0.005 n/a 01/01/12 151103
Newlin Twp Chester Chester Unionville-Chadds Ford Non-Res. 021516 0 0 01/01/11 151103
Newport Perry Perry Newport Resident 023997 0.016 n/a 01/01/12 500205
Newport Perry Perry Newport Non-Res. 023996 0.005 52.00 01/01/07 500205
Newport Twp Luzerne Luzerne Greater Nanticoke Resident 023277 0.01 n/a 01/01/12 400303
Newport Twp Luzerne Luzerne Greater Nanticoke Non-Res. 023276 0.005 52.00 01/01/05 400303
Newry Blair Blair Hollidaysburg Resident 020887 0.01 n/a 01/01/12 070407
Tax Manual Local Tax Chapter 13: Pennsylvania • 111
Newry Blair Blair Hollidaysburg Non-Res. 020886 0.01 30.00 01/01/17 070407
Newton Hamilton Huntingdon Mifflin Mount Union Resident 023623 0.01 n/a 01/01/12 310307
Newton Hamilton Huntingdon Mifflin Mount Union Non-Res. 023622 0.01 0 01/01/02 310307
Newton Twp Lackawanna Lackawanna Abington Heights Resident 022887 0.01 n/a 01/01/12 350105
Newton Twp Lackawanna Lackawanna Abington Heights Non-Res. 022886 0.01 52.00 07/01/09 350105
Newtown Bucks Bucks Council Rock Resident 021029 0.01 n/a 01/01/12 090601
Newtown Bucks Bucks Council Rock Non-Res. 021028 0.01 52.00 01/01/10 090601
Newtown Twp Bucks Bucks Council Rock Resident 021013 0.01 n/a 01/01/12 090602
Newtown Twp Bucks Bucks Council Rock Non-Res. 021012 0.01 52.00 03/13/06 090602
Newtown Twp Delaware Delaware Marple Newtown Resident 022215 0 n/a 01/01/12 230602
Newtown Twp Delaware Delaware Marple Newtown Non-Res. 022214 0 52.00 01/01/05 230602
Newville Cumberland Cumberland Big Spring Resident 022049 0.0165 n/a 01/01/12 210104
Newville Cumberland Cumberland Big Spring Non-Res. 022048 0.01 52.00 07/01/12 210104
Nicholson Wyoming Wyoming Lackawanna Trail Resident 025051 0.01 n/a 01/01/12 660107
Nicholson Wyoming Wyoming Lackawanna Trail Non-Res. 025050 0.01 0 01/01/02 660107
Nicholson Twp Fayette Fayette Albert Gallatin Resident 022371 0.01 n/a 01/01/12 260105
Nicholson Twp Fayette Fayette Albert Gallatin Non-Res. 022370 0.01 10.00 01/01/02 260105
Nicholson Twp Wyoming Wyoming Lackawanna Trail Resident 025041 0.01 n/a 01/01/12 660108
Nicholson Twp Wyoming Wyoming Lackawanna Trail Non-Res. 025040 0.01 0 01/01/02 660108
Nippenose Twp Lycoming Lycoming Jersey Shore Resident 023413 0.016 n/a 01/01/12 410212
Nippenose Twp Lycoming Lycoming Jersey Shore Non-Res. 023412 0 0 01/01/02 410212
Nockamixon Twp Bucks Bucks Palisades Resident 021019 0.01250 n/a 01/01/12 091003
Nockamixon Twp Bucks Bucks Palisades Non-Res. 021018 0.01 52.00 01/01/10 091003
Norristown Montgomery Montgomery Norristown Resident 023677 0.021 n/a 01/01/12 461002
Norristown Montgomery Montgomery Norristown Non-Res. 023676 0.01 52.00 01/01/06 461002
North Abington Twp Lackawanna Lackawanna Abington Heights Resident 022893 0.01 n/a 01/01/12 350106
North Abington Twp Lackawanna Lackawanna Abington Heights Non-Res. 022892 0.01 52.00 01/01/06 350106
North Annville Twp Lebanon Lebanon Annville-Cleona Resident 023119 0.014 n/a 01/01/12 380103
North Annville Twp Lebanon Lebanon Annville-Cleona Non-Res. 023118 0 0 01/01/02 380103
North Apollo Armstrong Armstrong Apollo-Ridge Resident 020505 0.01 n/a 01/01/12 030103
North Apollo Armstrong Armstrong Apollo-Ridge Non-Res. 020504 0.01 10.00 01/01/02 030103
112 • Chapter 13: Pennsylvania Tax Manual Local Tax
North Beaver Twp Lawrence Lawrence Mohawk Resident 023061 0.01 n/a 01/01/12 370305
North Beaver Twp Lawrence Lawrence Mohawk Non-Res. 023060 0.01 10.00 01/01/93 370305
North Belle Vernon Westmoreland Westmoreland Belle Vernon Resident 024915 0.01 n/a 01/01/12 650104
North Belle Vernon Westmoreland Westmoreland Belle Vernon Non-Res. 024914 0.01 52.00 01/01/12 650104
North Bethlehem Twp Washington Washington Bentworth Resident 024747 0.01 n/a 01/01/12 630204
North Bethlehem Twp Washington Washington Bentworth Non-Res. 024746 0.01 52.00 07/01/14 630204
North Braddock Allegheny Southeast Allegheny Woodland Hills Resident 020283 0.01 n/a 01/01/12 721008
North Braddock Allegheny Southeast Allegheny Woodland Hills Non-Res. 020282 0.01 52.00 12/15/06 721008
North Branch Twp Wyoming Wyoming Tunkhannock Resident 025027 0.01 n/a 01/01/12 660207
North Branch Twp Wyoming Wyoming Tunkhannock Non-Res. 025026 0.005 10.00 01/01/02 660207
North Buffalo Twp Armstrong Armstrong Armstrong Resident 020507 0.01 n/a 01/01/12 030217
North Buffalo Twp Armstrong Armstrong Armstrong Non-Res. 020506 0.01 0 07/01/10 030217
North Catasauqua Lehigh Northampton Catasauqua Resident 023813 0.01 n/a 01/01/12 390203
North Catasauqua Lehigh Northampton Catasauqua Non-Res. 023812 0.01 10.00 01/01/02 390203
North Centre Twp Columbia Columbia Central Columbia Resident 021861 0.0155 n/a 01/01/12 190403
North Centre Twp Columbia Columbia Central Columbia Non-Res. 021860 0.01 0 01/01/02 190403
North Charleroi Washington Washington Charleroi Resident 024809 0.01 n/a 01/01/12 630704
North Charleroi Washington Washington Charleroi Non-Res. 024808 0.01 10.00 01/01/02 630704
North Codorus Twp York York Spring Grove Resident 025107 0.01 n/a 01/01/12 671205
North Codorus Twp York York Spring Grove Non-Res. 025106 0 52.00 07/01/10 671205
North Cornwall Twp Lebanon Lebanon Cornwall-Lebanon Resident 023121 0.01 n/a 01/01/12 380203
North Cornwall Twp Lebanon Lebanon Cornwall-Lebanon Non-Res. 023120 0.01 52.00 07/01/12 380203
North Coventry Twp Chester Chester Owen J Roberts Resident 021519 0.0125 n/a 01/01/12 150604
North Coventry Twp Chester Chester Owen J Roberts Non-Res. 021518 0.0100 52.00 01/01/06 150604
North East Erie Erie North East Resident 022287 0.01 n/a 01/01/12 251001
North East Erie Erie North East Non-Res. 022286 0.01 52.00 01/01/08 251001
North East Twp Erie Erie North East Resident 022293 0.01 n/a 01/01/12 251002
North East Twp Erie Erie North East Non-Res. 022292 0.01 52.00 01/01/15 251002
North Fayette Twp Allegheny Southwest Allegheny West Allegheny Resident 020329 0.01 n/a 01/01/12 731802
North Fayette Twp Allegheny Southwest Allegheny West Allegheny Non-Res. 020328 0.01 52.00 01/01/05 731802
North Franklin Twp Washington Washington Trinity Resident 024749 0.01 n/a 01/01/12 631303
Tax Manual Local Tax Chapter 13: Pennsylvania • 113
North Franklin Twp Washington Washington Trinity Non-Res. 024748 0 52.00 01/01/05 631303
North Heidelberg Twp Berks Berks Conrad Weiser A Resident 020757 0.01 n/a 01/01/12 060403
North Heidelberg Twp Berks Berks Conrad Weiser A Non-Res. 020756 0.01 0 01/01/02 060403
North Hopewell Twp York York Red Lion Resident 025109 0.01 n/a 01/01/12 670804
North Hopewell Twp York York Red Lion Non-Res. 025108 0 0 01/01/02 670804
North Huntingdon Twp Westmoreland Westmoreland Norwin Resident 025005 0.01 n/a 01/01/12 651402
North Huntingdon Twp Westmoreland Westmoreland Norwin Non-Res. 025004 0 52.00 01/01/06 651402
North Irwin Westmoreland Westmoreland Norwin Resident 024989 0.01 n/a 01/01/12 651403
North Irwin Westmoreland Westmoreland Norwin Non-Res. 024988 0 10.00 01/01/10 651403
North Lebanon Twp Lebanon Lebanon Cornwall-Lebanon Resident 023123 0.01 n/a 01/01/12 380204
North Lebanon Twp Lebanon Lebanon Cornwall-Lebanon Non-Res. 023122 0 52.00 01/01/07 380204
North Londonderry Twp Lebanon Lebanon Palmyra Resident 023125 0.01 n/a 01/01/12 380601
North Londonderry Twp Lebanon Lebanon Palmyra Non-Res. 023124 0 52.00 01/01/05 380601
North Mahoning Twp Jefferson Indiana Punxsutawney Resident 022697 0.01 n/a 01/01/12 330303
North Mahoning Twp Jefferson Indiana Punxsutawney Non-Res. 022696 0.01 0 01/01/02 330303
North Manheim Twp Schuylkill Schuylkill Blue Mountain Resident 024149 0.01 n/a 01/01/12 540106
North Manheim Twp Schuylkill Schuylkill Blue Mountain Non-Res. 024148 0 52.00 01/01/05 540106
North Middleton Twp Cumberland Cumberland Carlisle Resident 022015 0.016 n/a 01/01/12 210304
North Middleton Twp Cumberland Cumberland Carlisle Non-Res. 022014 0.01 52.00 01/01/06 210304
North Newton Twp Cumberland Cumberland Big Spring Resident 022017 0.0165 n/a 01/01/12 210105
North Newton Twp Cumberland Cumberland Big Spring Non-Res. 022016 0 10.00 12/15/06 210105
North Sewickley Twp Beaver Beaver Riverside Beaver Resident 020571 0.01 n/a 01/01/12 041103
North Sewickley Twp Beaver Beaver Riverside Beaver Non-Res. 020570 0.005 0 01/01/02 041103
North Shenango Twp Crawford Crawford Conneaut Resident 021919 0.01 n/a 01/01/12 200108
North Shenango Twp Crawford Crawford Conneaut Non-Res. 021918 0.01 0 01/01/02 200108
North Strabane Twp Washington Washington Canon-Mcmillan Resident 024751 0.01 n/a 01/01/12 630603
North Strabane Twp Washington Washington Canon-Mcmillan Non-Res. 024750 0.01 52.00 01/01/13 630603
North Towanda Twp Bradford Bradford Towanda Resident 020965 0.0124 n/a 07/01/13 080505
North Towanda Twp Bradford Bradford Towanda Non-Res. 020964 0.01 10.00 12/15/06 080505
North Union Twp Fayette Fayette Laurel Highlands Resident 022373 0.01 n/a 01/01/12 260502
North Union Twp Fayette Fayette Laurel Highlands Non-Res. 022372 0.01 52.00 01/01/11 260502
114 • Chapter 13: Pennsylvania Tax Manual Local Tax
North Union Twp Luzerne Schuylkill Hazleton Resident 024151 0.015 n/a 01/01/12 400516
North Union Twp Luzerne Schuylkill Hazleton Non-Res. 024150 0.005 0 12/15/06 400516
North Versailles Twp Allegheny Southeast Allegheny East Allegheny Resident 020287 0.01 n/a 01/01/12 720102
North Versailles Twp Allegheny Southeast Allegheny East Allegheny Non-Res. 020286 0.01 52.00 01/01/05 720102
North Wales Montgomery Montgomery North Penn Resident 023679 0.01 n/a 01/01/12 461106
North Wales Montgomery Montgomery North Penn Non-Res. 023678 0.01 52.00 01/01/05 461106
North Whitehall Twp Lehigh Lehigh Parkland Resident 023177 0.01 n/a 01/01/12 390601
North Whitehall Twp Lehigh Lehigh Parkland Non-Res. 023176 0.01 52.00 01/01/08 390601
North Woodbury Twp Blair Blair Spring Cove Resident 020869 0.01 n/a 01/01/12 070504
North Woodbury Twp Blair Blair Spring Cove Non-Res. 020868 0.01 52.00 01/01/18 070504
North York York York Central York Resident 025175 0.01 n/a 01/01/12 670102
North York York York Central York Non-Res. 025174 0.005 52.00 01/01/06 670102
Northampton Northampton Northampton Northampton Resident 023815 0.012 n/a 01/01/12 480507
Northampton Northampton Northampton Northampton Non-Res. 023814 0.01 52.00 01/01/05 480507
Northampton Twp Bucks Bucks Council Rock Resident 021017 0.01 n/a 01/01/12 090603
Northampton Twp Bucks Bucks Council Rock Non-Res. 021016 0.01 52.00 01/01/09 090603
Northampton Twp Somerset Somerset Berlin Brothers Valley Resident 024303 0.01 n/a 01/01/12 560106
Northampton Twp Somerset Somerset Berlin Brothers Valley Non-Res. 024302 0.01 0 01/01/18 560106
Northeast Madison Twp Perry Perry West Perry Resident 023961 0.017 n/a 01/01/12 500407
Northeast Madison Twp Perry Perry West Perry Non-Res. 023960 0.01 0 01/01/86 500407
Northern Cambria Cambria Cambria Northern Cambria Resident 025594 0.01 n/a 01/01/12 110802
Northern Cambria Cambria Cambria Northern Cambria Non-Res. 025593 0 52.00 01/01/07 110802
Northmoreland Twp Wyoming Wyoming Tunkhannock Resident 025029 0.01 n/a 01/01/12 660208
Northmoreland Twp Wyoming Wyoming Tunkhannock Non-Res. 025028 0 10.00 01/01/02 660208
Northumberland Northumberland Northumberland Shikellamy Resident 023885 0.01 n/a 01/01/12 490501
Northumberland Northumberland Northumberland Shikellamy Non-Res. 023884 0 52.00 01/01/18 490501
Norwegian Twp Schuylkill Schuylkill Pottsville Resident 024153 0.01 n/a 01/01/12 540603
Norwegian Twp Schuylkill Schuylkill Pottsville Non-Res. 024152 0 52.00 12/15/06 540603
Norwich Twp Mckean Mckean Smethport Resident 023479 0.01 n/a 01/01/12 420503
Norwich Twp Mckean Mckean Smethport Non-Res. 023478 0 0 01/01/02 420503
Norwood Delaware Delaware Interboro Resident 022185 0 n/a 01/01/12 230502
Tax Manual Local Tax Chapter 13: Pennsylvania • 115
Norwood Delaware Delaware Interboro Non-Res. 022184 0 52.00 12/15/06 230502
Nottingham Twp Washington Washington Ringgold Resident 024753 0.01 n/a 01/01/12 631206
Nottingham Twp Washington Washington Ringgold Non-Res. 024752 0 10.00 07/01/11 631206
Noxen Twp Luzerne Wyoming Lake-Lehman Resident 025053 0.01 n/a 01/01/12 400606
Noxen Twp Luzerne Wyoming Lake-Lehman Non-Res. 025052 0.01 10.00 01/01/86 400606
Noyes Twp Clinton Clinton Keystone Central Resident 021795 0.015 n/a 01/01/12 180122
Noyes Twp Clinton Clinton Keystone Central Non-Res. 021794 0.005 52.00 07/01/12 180122
Nuangola Luzerne Luzerne Crestwood Resident 023331 0.01 n/a 01/01/12 400104
Nuangola Luzerne Luzerne Crestwood Non-Res. 023330 0.01 52.00 01/01/10 400104
116 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘O’ Localities
Locality Tax Collection District County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
O Hara Twp Allegheny North Allegheny Fox Chapel Resident 020333 0.013 n/a 01/01/12 710405
O Hara Twp Allegheny North Allegheny Fox Chapel Non-Res. 020332 0 52.00 12/15/06 710405
Oakdale Allegheny Southwest Allegheny West Allegheny Resident 020375 0.01 n/a 01/01/12 731803
Oakdale Allegheny Southwest Allegheny West Allegheny Non-Res. 020374 0 52.00 07/01/10 731803
Oakland Susquehanna Susquehanna Susquehanna Community Resident 024421 0 n/a 01/01/12 580604
Oakland Susquehanna Susquehanna Susquehanna Community Non-Res. 024420 0 0 01/00/00 580604
Oakland Twp Butler Butler Butler Resident 021147 0.01 n/a 01/01/12 100108
Oakland Twp Butler Butler Butler Non-Res. 021146 0.01 52.00 07/01/08 100108
Oakland Twp Susquehanna Susquehanna Susquehanna Community Resident 024423 0 n/a 01/01/12 580605
Oakland Twp Susquehanna Susquehanna Susquehanna Community Non-Res. 024422 0 0 01/00/00 580605
Oakland Twp Venango Venango Oil City Resident 024605 0.01 n/a 01/01/12 610302
Oakland Twp Venango Venango Oil City Non-Res. 024604 0 5.00 12/15/06 610302
Oakmont Allegheny Southeast Allegheny Riverview Resident 020289 0.01 n/a 01/01/12 720701
Oakmont Allegheny Southeast Allegheny Riverview Non-Res. 020288 0.01 52.00 12/15/06 720701
Ogle Twp Somerset Somerset Windber Resident 024305 0.01 n/a 01/01/12 561102
Ogle Twp Somerset Somerset Windber Non-Res. 024304 0.01 10.00 01/01/02 561102
Ohio Twp Allegheny North Allegheny Avonworth Resident 020335 0.01 n/a 01/01/12 710205
Ohio Twp Allegheny North Allegheny Avonworth Non-Res. 020334 0 52.00 01/01/05 710205
Ohiopyle Fayette Fayette Uniontown Resident 022415 0.01 n/a 01/01/12 260606
Ohiopyle Fayette Fayette Uniontown Non-Res. 022414 0.01 30.00 07/01/13 260606
Ohioville Beaver Beaver Western Beaver Resident 020587 0.01 n/a 01/01/12 041403
Ohioville Beaver Beaver Western Beaver Non-Res. 020586 0 0 01/01/02 041403
Oil City Venango Venango Oil City Resident 024599 0.01 n/a 01/01/12 610303
Oil City Venango Venango Oil City Non-Res. 024598 0.01 52.00 01/01/06 610303
Oil Creek Twp Crawford Crawford Titusville Resident 021921 0.01 n/a 01/01/12 200503
Oil Creek Twp Crawford Crawford Titusville Non-Res. 021920 0.01 10.00 01/01/02 200503
Oilcreek Twp Crawford Venango Titusville Resident 024607 0.01 n/a 01/01/12 200508
Oilcreek Twp Crawford Venango Titusville Non-Res. 024606 0.01 10.00 01/01/02 200508
Tax Manual Local Tax Chapter 13: Pennsylvania • 117
Oklahoma Westmoreland Westmoreland Kiski Resident 024991 0.01 n/a 01/01/12 650907
Oklahoma Westmoreland Westmoreland Kiski Non-Res. 024990 0 0 01/01/02 650907
Old Forge Lackawanna Lackawanna Old Forge Resident 022877 0.01 n/a 01/01/12 350701
Old Forge Lackawanna Lackawanna Old Forge Non-Res. 022876 0.01 52.00 01/01/05 350701
Old Lycoming Twp Lycoming Lycoming Williamsport Resident 023415 0.02 n/a 01/01/12 410804
Old Lycoming Twp Lycoming Lycoming Williamsport Non-Res. 023414 0.005 52.00 07/01/14 410804
Oley Twp Berks Berks Oley Valley Resident 020807 0.01 n/a 01/01/12 061202
Oley Twp Berks Berks Oley Valley Non-Res. 020806 0.01 52.00 07/01/12 061202
Oliver Twp Jefferson Jefferson Punxsutawney Resident 022771 0.01 n/a 01/01/12 330309
Oliver Twp Jefferson Jefferson Punxsutawney Non-Res. 022770 0.01 52.00 01/01/13 330309
Oliver Twp Mifflin Mifflin Mifflin County Resident 023613 0.0135 n/a 01/01/12 440112
Oliver Twp Mifflin Mifflin Mifflin County Non-Res. 023612 0.01 10.00 01/01/97 440112
Oliver Twp Perry Perry Newport Resident 023963 0.016 n/a 01/01/12 500206
Oliver Twp Perry Perry Newport Non-Res. 023962 0.01 0 12/15/06 500206
Olyphant Lackawanna Lackawanna Mid Valley Resident 022879 0.01 n/a 01/01/12 350502
Olyphant Lackawanna Lackawanna Mid Valley Non-Res. 022878 0.01 52.00 01/01/06 350502
Oneida Twp Huntingdon Huntingdon Huntingdon Resident 022609 0.015 n/a 01/01/12 310110
Oneida Twp Huntingdon Huntingdon Huntingdon Non-Res. 022608 0.005 10.00 07/01/17 310110
Ontelaunee Twp Berks Berks Schuylkill Valley Resident 020759 0.01 n/a 01/01/12 061405
Ontelaunee Twp Berks Berks Schuylkill Valley Non-Res. 020758 0.01 52.00 07/01/09 061405
Orange Twp Columbia Columbia Central Columbia Resident 021863 0.0155 n/a 01/01/12 190404
Orange Twp Columbia Columbia Central Columbia Non-Res. 021862 0.01 0 01/01/02 190404
Orangeville Columbia Columbia Central Columbia Resident 021885 0.0155 n/a 01/01/12 190405
Orangeville Columbia Columbia Central Columbia Non-Res. 021884 0.01 52.00 01/01/14 190405
Orbisonia Huntingdon Huntingdon Southern Huntingdon Resident 022641 0.01 n/a 01/01/12 310406
Orbisonia Huntingdon Huntingdon Southern Huntingdon Non-Res. 022640 0.005 10.00 07/01/17 310406
Oregon Twp Wayne Wayne Wayne Highlands Resident 024855 0 n/a 01/01/12 640110
Oregon Twp Wayne Wayne Wayne Highlands Non-Res. 024854 0 0 01/00/00 640110
Orrstown Cumberland Franklin Shippensburg Resident 022481 0.014 n/a 01/01/12 210706
Orrstown Cumberland Franklin Shippensburg Non-Res. 022480 0.005 10.00 12/15/06 210706
Orwell Twp Bradford Bradford Northeast Bradford Resident 020917 0.01 n/a 01/01/12 080302
118 • Chapter 13: Pennsylvania Tax Manual Local Tax
Orwell Twp Bradford Bradford Northeast Bradford Non-Res. 020916 0.005 0 01/01/02 080302
Orwigsburg Schuylkill Schuylkill Blue Mountain Resident 024191 0.01 n/a 01/01/12 540107
Orwigsburg Schuylkill Schuylkill Blue Mountain Non-Res. 024190 0.01 52.00 01/01/18 540107
Osceola Mills Clearfield Clearfield Philipsburg-Osceola Resident 021721 0.01 n/a 01/01/12 170706
Osceola Mills Clearfield Clearfield Philipsburg-Osceola Non-Res. 021720 0.005 52.00 01/01/17 170706
Osceola Twp Tioga Tioga Northern Tioga Resident 024545 0.017 n/a 01/01/12 590112
Osceola Twp Tioga Tioga Northern Tioga Non-Res. 024544 0.01 10.00 01/01/85 590112
Oswayo Potter Potter Oswayo Valley Resident 024087 0.01 n/a 01/01/12 530503
Oswayo Potter Potter Oswayo Valley Non-Res. 024086 0 0 01/00/00 530503
Oswayo Twp Potter Potter Oswayo Valley Resident 024051 0.01 n/a 01/01/12 530504
Oswayo Twp Potter Potter Oswayo Valley Non-Res. 024050 0.01 0 07/01/12 530504
Otter Creek Twp Mercer Mercer Commodore Perry Resident 023543 0.01 n/a 01/01/12 430102
Otter Creek Twp Mercer Mercer Commodore Perry Non-Res. 023542 0.01 10.00 01/01/02 430102
Otto Twp Mckean Mckean Otto-Eldred Resident 023481 0.01 n/a 01/01/12 420304
Otto Twp Mckean Mckean Otto-Eldred Non-Res. 023480 0.01 0 01/01/02 420304
Out of State n/a n/a n/a Resident 025667 0 n/a 01/01/12 880000
Out of State n/a n/a n/a Non-Res. 025666 0 0 01/01/12 880000
Overfield Twp Wyoming Wyoming Tunkhannock Resident 025031 0.01 n/a 01/01/12 660209
Overfield Twp Wyoming Wyoming Tunkhannock Non-Res. 025030 0.01 52.00 07/01/12 660209
Overton Twp Bradford Bradford Wyalusing Resident 020919 0.0144 n/a 01/01/12 080704
Overton Twp Bradford Bradford Wyalusing Non-Res. 020918 0 0 01/01/02 080704
Oxford Chester Chester Oxford Resident 021503 0.01 n/a 01/01/12 150704
Oxford Chester Chester Oxford Non-Res. 021502 0.01 52.00 01/01/05 150704
Oxford Twp Adams Adams Conewago Valley Resident 020143 0.015 n/a 01/01/12 010209
Oxford Twp Adams Adams Conewago Valley Non-Res. 020142 0.01 52.00 01/01/17 010209
Tax Manual Local Tax Chapter 13: Pennsylvania • 119
‘P’ Localities
Localities that contain a * in the Tax Collection District Column contain unique set ups.
Locality Tax Collection
District County School District Type Tax
Code Tax Rate Annual
LST [$]
Effective
Date PSD Code
Packer Twp Carbon Carbon Weatherly Resident 021377 0.01 n/a 01/01/12 130505
Packer Twp Carbon Carbon Weatherly Non-Res. 021376 0 0 01/01/17 130505
Paint Somerset Somerset Windber Resident 024347 0.01 n/a 01/01/12 561103
Paint Somerset Somerset Windber Non-Res. 024346 0 52.00 01/01/05 561103
Paint Twp Clarion Clarion Clarion Resident 021625 0.01 n/a 01/01/12 160204
Paint Twp Clarion Clarion Clarion Non-Res. 021624 0 10.00 01/01/02 160204
Paint Twp Somerset Somerset Conemaugh Twp Resident 024307 0.01 n/a 01/01/12 560203
Paint Twp Somerset Somerset Conemaugh Twp Non-Res. 024306 0 52.00 12/15/06 560203
Paint Twp Somerset Somerset Windber Resident 025677 0.01 n/a 01/01/12 561104
Paint Twp Somerset Somerset Windber Non-Res. 025676 0 52.00 01/01/12 561104
Palmer Twp Northampton Northampton Easton Resident 023817 0.01 n/a 01/01/12 480305
Palmer Twp Northampton Northampton Easton Non-Res. 023816 0.01 52.00 01/01/07 480305
Palmer Twp Northampton Northampton Nazareth Resident 025699 0.012 n/a 01/01/17 480407
Palmer Twp Northampton Northampton Nazareth Non-Res. 025698 0.01 52.00 01/01/17 480407
Palmerton Carbon Carbon Palmerton Resident 021359 0.01 n/a 01/01/12 130303
Palmerton Carbon Carbon Palmerton Non-Res. 021358 0.01 52.00 01/01/06 130303
Palmyra Lebanon Lebanon Palmyra Resident 023115 0.01 n/a 01/01/12 380602
Palmyra Lebanon Lebanon Palmyra Non-Res. 023114 0 52.00 01/01/05 380602
Palmyra Twp Pike Pike Wallenpaupack Resident 024013 0 n/a 01/01/12 520204
Palmyra Twp Pike Pike Wallenpaupack Non-Res. 024012 0 0 01/00/00 520204
Palmyra Twp Pike Wayne Wallenpaupack Resident 024857 0 n/a 01/01/12 520207
Palmyra Twp Pike Wayne Wallenpaupack Non-Res. 024856 0 0 01/00/00 520207
Palo Alto Schuylkill Schuylkill Pottsville Resident 024213 0.01 n/a 01/01/12 540604
Palo Alto Schuylkill Schuylkill Pottsville Non-Res. 024212 0.005 52.00 01/01/06 540604
Paradise Twp Lancaster Lancaster Pequea Valley Resident 023039 0.01 n/a 01/01/12 361502
Paradise Twp Lancaster Lancaster Pequea Valley Non-Res. 023038 0.01 52.00 07/01/13 361502
120 • Chapter 13: Pennsylvania Tax Manual Local Tax
Paradise Twp Monroe Monroe Pocono Mountain Resident 023643 0.0125 n/a 01/01/12 450305
Paradise Twp Monroe Monroe Pocono Mountain Non-Res. 023642 0.01 30.00 01/01/18 450305
Paradise Twp York York Spring Grove Resident 025111 0.01 n/a 01/01/12 671206
Paradise Twp York York Spring Grove Non-Res. 025110 0.01 0 01/01/08 671206
Parker City Clarion Armstrong Alleg.-Clarion Valley Resident 020489 0.01 n/a 01/01/12 160102
Parker City Clarion Armstrong Alleg.-Clarion Valley Non-Res. 020488 0.01 52.00 07/01/09 160102
Parker Twp Butler Butler Karns City Resident 021149 0.01 n/a 01/01/12 100310
Parker Twp Butler Butler Karns City Non-Res. 021148 0.005 5.00 01/01/02 100310
Parkesburg Lancaster Chester Octorara Resident 021505 0.01 n/a 01/01/12 361304
Parkesburg Lancaster Chester Octorara Non-Res. 021504 0 0 01/01/02 361304
Parks Twp Westmoreland Armstrong Kiski Resident 020461 0.01 n/a 01/01/12 650901
Parks Twp Westmoreland Armstrong Kiski Non-Res. 020460 0 52.00 01/01/05 650901
Parkside Delaware Delaware Penn-Delco Resident 022225 0.01 n/a 01/01/12 230703
Parkside Delaware Delaware Penn-Delco Non-Res. 022224 0 52.00 07/01/08 230703
Parryville Carbon Carbon Lehighton Resident 021383 0.01 n/a 01/01/12 130205
Parryville Carbon Carbon Lehighton Non-Res. 021382 0.01 10.00 07/01/13 130205
Patterson Heights Beaver Beaver Blackhawk Resident 020619 0.01 n/a 01/01/12 040504
Patterson Heights Beaver Beaver Blackhawk Non-Res. 020618 0 10.00 01/01/02 040504
Patterson Twp Beaver Beaver Blackhawk Resident 020589 0.01 n/a 01/01/12 040505
Patterson Twp Beaver Beaver Blackhawk Non-Res. 020588 0 10.00 01/01/02 040505
Patton Cambria Cambria Cambria Heights Resident 021257 0.01 n/a 01/01/12 110208
Patton Cambria Cambria Cambria Heights Non-Res. 021256 0.01 10.00 01/01/02 110208
Patton Twp Centre Centre State College Resident 021423 0.0145 n/a 01/01/12 140406
Patton Twp Centre Centre State College Non-Res. 021422 0.01 52.00 01/01/17 140406
Paupack Twp Pike Wayne Wallenpaupack Resident 024859 0 n/a 01/01/12 520208
Paupack Twp Pike Wayne Wallenpaupack Non-Res. 024858 0 0 01/00/00 520208
Pavia Twp Bedford Bedford Chestnut Ridge Resident 020671 0.01 n/a 01/01/12 050207
Pavia Twp Bedford Bedford Chestnut Ridge Non-Res. 020670 0.01 0 01/01/86 050207
Paxtang Dauphin Dauphin Central Dauphin Resident 022127 0.02 n/a 01/01/12 220104
Paxtang Dauphin Dauphin Central Dauphin Non-Res. 022126 0.01 52.00 01/01/07 220104
Peach Bottom Twp York York South Eastern Resident 025113 0.01 n/a 01/01/12 670907
Tax Manual Local Tax Chapter 13: Pennsylvania • 121
Peach Bottom Twp York York South Eastern Non-Res. 025112 0.01 52.00 01/01/06 670907
Pen Argyl Northampton Northampton Pen Argyl Resident 023819 0.0135 n/a 01/01/12 480601
Pen Argyl Northampton Northampton Pen Argyl Non-Res. 023818 0.01 52.00 01/01/18 480601
Penbrook Dauphin Dauphin Central Dauphin Resident 022083 0.02 n/a 01/01/12 220105
Penbrook Dauphin Dauphin Central Dauphin Non-Res. 022082 0.01 52.00 01/01/05 220105
Penn Westmoreland Westmoreland Penn-Trafford Resident 024993 0.01 n/a 01/01/12 651502
Penn Westmoreland Westmoreland Penn-Trafford Non-Res. 024992 0.01 52.00 07/01/08 651502
Penn Forest Twp Carbon Carbon Jim Thorpe Resident 021373 0.01 n/a 01/01/12 130103
Penn Forest Twp Carbon Carbon Jim Thorpe Non-Res. 021372 0.01 10.00 01/01/13 130103
Penn Hills Twp Allegheny Southeast Allegheny Penn Hills Resident 020293 0.0175 n/a 01/01/12 720501
Penn Hills Twp Allegheny Southeast Allegheny Penn Hills Non-Res. 020292 0.01 52.00 01/01/05 720501
Penn Lake Park Luzerne Luzerne Crestwood Resident 023283 0.01 n/a 01/01/12 400105
Penn Lake Park Luzerne Luzerne Crestwood Non-Res. 023282 0.05 10.00 01/01/12 400105
Penn Twp Berks Berks Tulpehocken Resident 020761 0.01 n/a 01/01/12 061504
Penn Twp Berks Berks Tulpehocken Non-Res. 020760 0.01 0 12/15/06 061504
Penn Twp Butler Butler South Butler Resident 021151 0.01 n/a 01/01/12 100703
Penn Twp Butler Butler South Butler Non-Res. 021150 0 52.00 01/01/09 100703
Penn Twp Centre Centre Penns Valley Resident 021425 0.018 n/a 01/01/12 140306
Penn Twp Centre Centre Penns Valley Non-Res. 021424 0.005 0 07/01/09 140306
Penn Twp Chester Chester Avon Grove Resident 021523 0.005 n/a 01/01/12 150106
Penn Twp Chester Chester Avon Grove Non-Res. 021522 0.005 52.00 07/01/09 150106
Penn Twp Clearfield Clearfield Curwensville Resident 021723 0.01 n/a 01/01/12 170206
Penn Twp Clearfield Clearfield Curwensville Non-Res. 021722 0.005 10.00 07/01/12 170206
Penn Twp Cumberland Cumberland Big Spring Resident 022019 0.0165 n/a 01/01/12 210106
Penn Twp Cumberland Cumberland Big Spring Non-Res. 022018 0.005 52.00 01/01/13 210106
Penn Twp Huntingdon Huntingdon Huntingdon Resident 022611 0.015 n/a 01/01/12 310111
Penn Twp Huntingdon Huntingdon Huntingdon Non-Res. 022610 0.01 5.00 07/01/17 310111
Penn Twp Lancaster Lancaster Manheim Central Resident 022983 0.01 n/a 01/01/12 361102
Penn Twp Lancaster Lancaster Manheim Central Non-Res. 022982 0 52.00 01/01/12 361102
Penn Twp Lycoming Lycoming East Lycoming Resident 023417 0.017 n/a 01/01/12 410106
Penn Twp Lycoming Lycoming East Lycoming Non-Res. 023416 0 0 01/01/02 410106
122 • Chapter 13: Pennsylvania Tax Manual Local Tax
Penn Twp Perry Perry Susquenita Resident 023965 0.018 n/a 01/01/12 500305
Penn Twp Perry Perry Susquenita Non-Res. 023964 0.01 52.00 01/01/06 500305
Penn Twp Snyder Snyder Selinsgrove Resident 024239 0.021 n/a 01/01/12 550205
Penn Twp Snyder Snyder Selinsgrove Non-Res. 024238 0.01 52.00 01/01/16 550205
Penn Twp Westmoreland Westmoreland Penn-Trafford Resident 024937 0.01 n/a 01/01/12 651503
Penn Twp Westmoreland Westmoreland Penn-Trafford Non-Res. 024936 0.005 52.00 01/01/06 651503
Penn Twp York York South Western Resident 025115 0.01 n/a 01/01/12 671002
Penn Twp York York South Western Non-Res. 025114 0 52.00 01/01/05 671002
Penndel Bucks Bucks Neshaminy Resident 021073 0 n/a 01/01/12 090806
Penndel Bucks Bucks Neshaminy Non-Res. 021072 0 52.00 01/01/08 090806
Pennsburg Montgomery Montgomery Upper Perkiomen Resident 023755 0.01 n/a 01/01/12 462105
Pennsburg Montgomery Montgomery Upper Perkiomen Non-Res. 023754 0.01 52.00 01/01/18 462105
Pennsbury Twp Chester Chester Unionville-Chadds Ford Resident 021525 0.00312 n/a 01/01/12 151104
Pennsbury Twp Chester Chester Unionville-Chadds Ford Non-Res. 021524 0.01 52.00 01/01/11 151104
Pennsbury Village Allegheny Southwest Allegheny Montour Resident 020345 0.01 n/a 01/01/12 731003
Pennsbury Village Allegheny Southwest Allegheny Montour Non-Res. 020344 0.01 0 01/01/02 731003
Pequea Twp Lancaster Lancaster Penn Manor Resident 022985 0.01 n/a 01/01/12 361405
Pequea Twp Lancaster Lancaster Penn Manor Non-Res. 022984 0 0 01/01/02 361405
Perkasie Bucks Bucks Pennridge Resident 021003 0.015 n/a 01/01/12 091105
Perkasie Bucks Bucks Pennridge Non-Res. 021002 0.01 52.00 01/01/17 091105
Perkiomen Twp Montgomery Montgomery Perkiomen Valley Resident 023711 0.01525 n/a 01/01/12 461203
Perkiomen Twp Montgomery Montgomery Perkiomen Valley Non-Res. 023710 0.01 0 01/01/02 461203
Perry Twp Butler Armstrong Karns City Resident 020463 0.01 n/a 01/01/12 100302
Perry Twp Butler Armstrong Karns City Non-Res. 020462 0.01 5.00 01/01/02 100302
Perry Twp Berks Berks Hamburg Resident 020765 0.01 n/a 01/01/12 060902
Perry Twp Berks Berks Hamburg Non-Res. 020764 0.01 0 01/01/02 060902
Perry Twp Clarion Clarion Alleg.-Clarion Valley Resident 021627 0.01 n/a 01/01/12 160105
Perry Twp Clarion Clarion Alleg.-Clarion Valley Non-Res. 021626 0 0 01/01/02 160105
Perry Twp Fayette Fayette Frazier Resident 022377 0.01 n/a 01/01/12 260404
Perry Twp Fayette Fayette Frazier Non-Res. 022376 0.01 52.00 12/15/12 260404
Perry Twp Greene Greene Central Greene Resident 022543 0.01 n/a 01/01/12 300202
Tax Manual Local Tax Chapter 13: Pennsylvania • 123
Perry Twp Greene Greene Central Greene Non-Res. 022542 0.01 52.00 01/01/09 300202
Perry Twp Jefferson Jefferson Punxsutawney Resident 022773 0.01 n/a 01/01/12 330310
Perry Twp Jefferson Jefferson Punxsutawney Non-Res. 022772 0.01 52.00 07/01/17 330310
Perry Twp Lawrence Lawrence Ellwood City Resident 023063 0.01 n/a 01/01/12 370103
Perry Twp Lawrence Lawrence Ellwood City Non-Res. 023062 0.005 5.00 12/15/06 370103
Perry Twp Mercer Mercer Commodore Perry Resident 023545 0.01 n/a 01/01/12 430103
Perry Twp Mercer Mercer Commodore Perry Non-Res. 023544 0.01 10.00 12/15/06 430103
Perry Twp Snyder Snyder Midd-West Resident 024241 0.023 n/a 01/01/12 550109
Perry Twp Snyder Snyder Midd-West Non-Res. 024240 0.01 0 01/01/02 550109
Perryopolis Fayette Fayette Frazier Resident 022417 0.01 n/a 01/01/12 260405
Perryopolis Fayette Fayette Frazier Non-Res. 022416 0.01 10.00 01/01/02 260405
Peters Twp Franklin Franklin Tuscarora Resident 022469 0.01 n/a 01/01/12 280403
Peters Twp Franklin Franklin Tuscarora Non-Res. 022468 0.005 0 01/01/02 280403
Peters Twp Washington Washington Peters Township Resident 024757 0.01 n/a 01/01/12 631101
Peters Twp Washington Washington Peters Township Non-Res. 024756 0.01 52.00 01/01/07 631101
Petersburg Huntingdon Huntingdon Juniata Valley Resident 022643 0.0175 n/a 07/01/14 310205
Petersburg Huntingdon Huntingdon Juniata Valley Non-Res. 022642 0.01 52.00 07/01/17 310205
Petrolia Butler Butler Karns City Resident 021195 0.01 n/a 01/01/12 100311
Petrolia Butler Butler Karns City Non-Res. 021194 0 52.00 01/01/07 100311
Philadelphia Philadelphia City * Philadelphia Philadelphia City Resident 023999 0.038907 n/a 07/01/17 510101
Philadelphia Philadelphia City * Philadelphia Philadelphia City Non-Res. 023998 0.034654 0 07/01/17 510101
Philipsburg Clearfield Centre Philipsburg-Osceola Resident 021415 0.01 n/a 01/01/12 170701
Philipsburg Clearfield Centre Philipsburg-Osceola Non-Res. 021414 0.01 52.00 07/01/09 170701
Phoenixville Chester Chester Phoenixville Resident 021507 0.01 n/a 01/01/12 150802
Phoenixville Chester Chester Phoenixville Non-Res. 021506 0.01 52.00 01/01/06 150802
Piatt Twp Lycoming Lycoming Jersey Shore Resident 023419 0.016 n/a 01/01/12 410213
Piatt Twp Lycoming Lycoming Jersey Shore Non-Res. 023418 0.005 0 01/01/02 410213
Picture Rocks Lycoming Lycoming East Lycoming Resident 023449 0.017 n/a 01/01/12 410107
Picture Rocks Lycoming Lycoming East Lycoming Non-Res. 023448 0 0 01/01/02 410107
Pike Twp Berks Berks Oley Valley Resident 020767 0.01 n/a 01/01/12 061203
Pike Twp Berks Berks Oley Valley Non-Res. 020766 0.01 0 01/01/02 061203
124 • Chapter 13: Pennsylvania Tax Manual Local Tax
Pike Twp Bradford Bradford Northeast Bradford Resident 020921 0.01 n/a 01/01/12 080303
Pike Twp Bradford Bradford Northeast Bradford Non-Res. 020920 0 0 01/01/02 080303
Pike Twp Clearfield Clearfield Curwensville Resident 021725 0.01 n/a 01/01/12 170207
Pike Twp Clearfield Clearfield Curwensville Non-Res. 021724 0.005 0 01/01/07 170207
Pike Twp Potter Potter Galeton Resident 024053 0.01 n/a 01/01/12 530304
Pike Twp Potter Potter Galeton Non-Res. 024052 0.01 0 01/01/02 530304
Pillow Dauphin Dauphin Upper Dauphin Resident 022129 0.01 n/a 01/01/12 221008
Pillow Dauphin Dauphin Upper Dauphin Non-Res. 022128 0 0 01/01/02 221008
Pine Creek Twp Clinton Clinton Jersey Shore Resident 021797 0.016 n/a 01/01/12 410203
Pine Creek Twp Clinton Clinton Jersey Shore Non-Res. 021796 0.005 40.00 01/01/17 410203
Pine Creek Twp Lycoming Clinton Keystone Central Resident 025596 0.015 n/a 01/01/12 180123
Pine Creek Twp Lycoming Clinton Keystone Central Non-Res. 025595 0.005 40.00 01/01/17 180123
Pine Creek Twp Jefferson Jefferson Brookville Resident 022775 0.01 n/a 01/01/12 330208
Pine Creek Twp Jefferson Jefferson Brookville Non-Res. 022774 0.01 52.00 07/01/17 330208
Pine Grove Schuylkill Schuylkill Pine Grove Resident 024221 0.01 n/a 01/01/12 540502
Pine Grove Schuylkill Schuylkill Pine Grove Non-Res. 024220 0.01 52.00 01/01/05 540502
Pine Grove Twp Schuylkill Schuylkill Pine Grove Resident 024167 0.01 n/a 01/01/12 540503
Pine Grove Twp Schuylkill Schuylkill Pine Grove Non-Res. 024166 0 52.00 01/01/06 540503
Pine Grove Twp Warren Warren Warren County Resident 024665 0.01 n/a 01/01/12 620114
Pine Grove Twp Warren Warren Warren County Non-Res. 024664 0.005 5.00 01/01/02 620114
Pine Twp Allegheny North Allegheny Pine-Richland Resident 020353 0.01 n/a 01/01/12 711001
Pine Twp Allegheny North Allegheny Pine-Richland Non-Res. 020352 0.005 52.00 01/01/17 711001
Pine Twp Armstrong Armstrong Armstrong Resident 020465 0.01 n/a 01/01/12 030218
Pine Twp Armstrong Armstrong Armstrong Non-Res. 020464 0.01 0 01/01/02 030218
Pine Twp Clearfield Clearfield Clearfield Resident 021727 0.01 n/a 01/01/12 170108
Pine Twp Clearfield Clearfield Clearfield Non-Res. 021726 .005 10.00 07/01/11 170108
Pine Twp Columbia Columbia Millville Resident 021865 0.017 n/a 01/01/12 190504
Pine Twp Columbia Columbia Millville Non-Res. 021864 0.005 0 01/01/02 190504
Pine Twp Crawford Crawford Conneaut Resident 021923 0.01 n/a 01/01/12 200109
Pine Twp Crawford Crawford Conneaut Non-Res. 021922 0.01 10.00 01/01/17 200109
Pine Twp Indiana Indiana Penns Manor Resident 022699 0.0125 n/a 01/01/12 320503
Tax Manual Local Tax Chapter 13: Pennsylvania • 125
Pine Twp Indiana Indiana Penns Manor Non-Res. 022698 0 10.00 01/01/02 320503
Pine Twp Tioga Lycoming Wellsboro Resident 023421 0.015 n/a 01/01/12 590301
Pine Twp Tioga Lycoming Wellsboro Non-Res. 023420 0.01 10.00 01/01/95 590301
Pine Twp Mercer Mercer Grove City Resident 023547 0.01 n/a 01/01/12 430403
Pine Twp Mercer Mercer Grove City Non-Res. 023546 0.01 52.00 01/01/11 430403
Pinegrove Twp Venango Venango Cranberry Resident 024609 0.01 n/a 01/01/12 610102
Pinegrove Twp Venango Venango Cranberry Non-Res. 024608 0.005 10.00 01/01/02 610102
Piney Twp Clarion Clarion Union Resident 021629 0.01 n/a 01/01/12 160702
Piney Twp Clarion Clarion Union Non-Res. 021628 0 52.00 01/01/07 160702
Pitcairn Allegheny Southeast Allegheny Gateway Resident 020295 0.01 n/a 01/01/12 720302
Pitcairn Allegheny Southeast Allegheny Gateway Non-Res. 020294 0.01 52.00 01/01/17 720302
Pittsburgh Allegheny Southwest Allegheny Baldwin-Whitehall Resident 020297 0.015 n/a 01/01/12 730105
Pittsburgh Allegheny Southwest Allegheny Baldwin-Whitehall Non-Res. 020296 0.01 52.00 07/01/11 730105
Pittsburgh Allegheny Central Allegheny Pittsburgh Resident 025598 0.03 n/a 01/01/12 700102
Pittsburgh Allegheny Central Allegheny Pittsburgh Non-Res. 025597 0.01 52.00 07/01/11 700102
Pittsfield Twp Warren Warren Warren County Resident 024683 0.01 n/a 01/01/12 620115
Pittsfield Twp Warren Warren Warren County Non-Res. 024682 0.01 5.00 01/09/06 620115
Pittston Luzerne Luzerne Pittston Resident 023269 0.015 n/a 07/01/13 400806
Pittston Luzerne Luzerne Pittston Non-Res. 023268 0.01 52.00 01/01/06 400806
Pittston Twp Luzerne Luzerne Pittston Resident 023289 0.01 n/a 01/01/12 400807
Pittston Twp Luzerne Luzerne Pittston Non-Res. 023288 0.01 52.00 01/01/05 400807
Plain Grove Twp Lawrence Lawrence Wilmington Resident 023065 0.01 n/a 01/01/12 370802
Plain Grove Twp Lawrence Lawrence Wilmington Non-Res. 023064 0 10.00 01/01/15 370802
Plainfield Twp Northampton Northampton Pen Argyl Resident 023833 0.016 n/a 01/01/12 480602
Plainfield Twp Northampton Northampton Pen Argyl Non-Res. 023832 0.01 52.00 01/01/06 480602
Plains Twp Luzerne Luzerne Wilkes-Barre Resident 023307 0.01 n/a 01/01/12 400906
Plains Twp Luzerne Luzerne Wilkes-Barre Non-Res. 023306 0.01 52.00 12/15/06 400906
Platea Erie Erie Northwestern Resident 022335 0.01 n/a 01/01/12 251105
Platea Erie Erie Northwestern Non-Res. 022334 0.01 10.00 01/01/95 251105
Pleasant Hills Allegheny Southwest Allegheny Baldwin-Whitehall Resident 020299 0.01 n/a 01/01/12 730103
Pleasant Hills Allegheny Southwest Allegheny Baldwin-Whitehall Non-Res. 020298 0 52.00 01/01/08 730103
126 • Chapter 13: Pennsylvania Tax Manual Local Tax
Pleasant Hills Allegheny Southwest Allegheny West Jefferson Hills Resident 025669 0.01 n/a 01/01/12 731902
Pleasant Hills Allegheny Southwest Allegheny West Jefferson Hills Non-Res 025668 0 52.00 01/01/12 731902
Pleasant Twp Warren Warren Warren County Resident 024667 0.01 n/a 01/01/12 620116
Pleasant Twp Warren Warren Warren County Non-Res. 024666 0.01 5.00 01/01/17 620116
Pleasant Valley Twp Mckean Potter Port Allegany Resident 024055 0.01 n/a 01/01/12 420404
Pleasant Valley Twp Mckean Potter Port Allegany Non-Res. 024054 0 0 01/01/02 420404
Pleasantville Bedford Bedford Chestnut Ridge Resident 020657 0.01 n/a 01/01/12 050208
Pleasantville Bedford Bedford Chestnut Ridge Non-Res. 020656 0.01 0 07/01/13 050208
Pleasantville Crawford Venango Titusville Resident 024635 0.01 n/a 01/01/12 200509
Pleasantville Crawford Venango Titusville Non-Res. 024634 0.01 10.00 01/01/02 200509
Plum Allegheny Southeast Allegheny Plum Borough Resident 020301 0.01 n/a 01/01/12 720601
Plum Allegheny Southeast Allegheny Plum Borough Non-Res. 020300 0 52.00 01/01/05 720601
Plum Twp Crawford Venango Penncrest Resident 024611 0.01 n/a 01/01/12 200419
Plum Twp Crawford Venango Penncrest Non-Res. 024610 0 0 01/01/02 200419
Plumcreek Twp Armstrong Armstrong Armstrong Resident 020467 0.01 n/a 01/01/12 030219
Plumcreek Twp Armstrong Armstrong Armstrong Non-Res. 020466 0.01 52.00 01/01/08 030219
Plumstead Twp Bucks Bucks Central Bucks Resident 021023 0.01 n/a 01/01/12 090507
Plumstead Twp Bucks Bucks Central Bucks Non-Res. 021022 0.01 52.00 01/01/05 090507
Plumville Indiana Indiana Marion Center Resident 022735 0.0135 n/a 01/01/12 320407
Plumville Indiana Indiana Marion Center Non-Res. 022734 0 0 01/01/02 320407
Plunketts Creek Twp Lycoming Lycoming Montoursville Resident 023425 0.0165 n/a 01/01/12 410506
Plunketts Creek Twp Lycoming Lycoming Montoursville Non-Res. 023424 0 0 07/01/10 410506
Plymouth Luzerne Luzerne Wyoming Valley West Resident 023271 0.01 n/a 01/01/12 401107
Plymouth Luzerne Luzerne Wyoming Valley West Non-Res. 023270 0.01 52.00 01/01/05 401107
Plymouth Twp Luzerne Luzerne Greater Nanticoke Resident 025237 0.02 n/a 01/01/12 400304
Plymouth Twp Luzerne Luzerne Greater Nanticoke Non-Res. 025236 0.01 52.00 07/01/17 400304
Plymouth Twp Montgomery Montgomery Colonial Resident 023713 0.01 n/a 01/01/12 460402
Plymouth Twp Montgomery Montgomery Colonial Non-Res. 023712 0.01 52.00 12/15/06 460402
Pocono Twp Monroe Monroe Pocono Mountain Resident 023645 0.01 n/a 01/01/12 450306
Pocono Twp Monroe Monroe Pocono Mountain Non-Res. 023644 0.01 52.00 01/01/06 450306
Pocopson Twp Chester Chester Unionville-Chadds Ford Resident 021591 0.005 n/a 01/01/15 151105
Tax Manual Local Tax Chapter 13: Pennsylvania • 127
Pocopson Twp Chester Chester Unionville-Chadds Ford Non-Res. 021590 0.005 52.00 01/01/15 151105
Point Marion Fayette Fayette Albert Gallatin Resident 022419 0.01 n/a 01/01/12 260106
Point Marion Fayette Fayette Albert Gallatin Non-Res. 022418 0 10.00 01/01/02 260106
Point Twp Northumberland Northumberland Shikellamy Resident 023901 0.01 n/a 01/01/12 490502
Point Twp Northumberland Northumberland Shikellamy Non-Res. 023900 0 30.00 01/01/07 490502
Polk Venango Venango Franklin Resident 024601 0.01 n/a 01/01/12 610209
Polk Venango Venango Franklin Non-Res. 024600 0 52.00 07/01/06 610209
Polk Twp Jefferson Jefferson Brockway Resident 022777 0.01 n/a 01/01/12 330103
Polk Twp Jefferson Jefferson Brockway Non-Res. 022776 0.01 10.00 07/01/17 330103
Polk Twp Monroe Monroe Pleasant Valley Resident 023647 0.01 n/a 01/01/12 450203
Polk Twp Monroe Monroe Pleasant Valley Non-Res. 023646 0.01 0 07/01/12 450203
Port Allegany Mckean Mckean Port Allegany Resident 023477 0.01 n/a 01/01/12 420403
Port Allegany Mckean Mckean Port Allegany Non-Res. 023476 0 52.00 01/01/06 420403
Port Carbon Schuylkill Schuylkill Pottsville Resident 024129 0.01 n/a 01/01/12 540605
Port Carbon Schuylkill Schuylkill Pottsville Non-Res. 024128 0 52.00 01/01/06 540605
Port Clinton Schuylkill Schuylkill Schuylkill Haven Resident 024215 0.01 n/a 01/01/12 540902
Port Clinton Schuylkill Schuylkill Schuylkill Haven Non-Res. 024214 0 5.00 07/01/09 540902
Port Matilda Centre Centre Bald Eagle Resident 021453 0.0255 n/a 01/01/12 140107
Port Matilda Centre Centre Bald Eagle Non-Res. 021452 0 10.00 01/01/02 140107
Port Royal Juniata Juniata Juniata County Resident 022841 0.01 n/a 01/01/12 340110
Port Royal Juniata Juniata Juniata County Non-Res. 022840 0 0 01/01/02 340110
Port Vue Allegheny Southeast Allegheny South Allegheny Resident 020303 0.01 n/a 01/01/12 720804
Port Vue Allegheny Southeast Allegheny South Allegheny Non-Res. 020302 0.01 0 01/01/02 720804
Portage Cambria Cambria Portage Resident 021259 0.015 n/a 01/01/12 111002
Portage Cambria Cambria Portage Non-Res. 021258 0.01 52.00 01/01/08 111002
Portage Twp Cambria Cambria Portage Resident 025223 0.01 n/a 01/01/17 111003
Portage Twp Cambria Cambria Portage Non-Res. 025222 0.01 52.00 01/01/17 111003
Portage Twp Cameron Cameron Cameron Resident 021335 0.01 n/a 01/01/12 120106
Portage Twp Cameron Cameron Cameron Non-Res. 021334 0.005 0 01/01/02 120106
Portage Twp Potter Potter Austin Resident 024057 0.01 n/a 01/01/12 530103
Portage Twp Potter Potter Austin Non-Res. 024056 0.005 0 01/01/02 530103
128 • Chapter 13: Pennsylvania Tax Manual Local Tax
Porter Twp Clarion Clarion Redbank Valley Resident 021631 0.01 n/a 01/01/12 160608
Porter Twp Clarion Clarion Redbank Valley Non-Res. 021630 0 0 01/01/02 160608
Porter Twp Clinton Clinton Keystone Central Resident 021799 0.015 n/a 01/01/12 180124
Porter Twp Clinton Clinton Keystone Central Non-Res. 021798 0.005 10.00 01/01/17 180124
Porter Twp Huntingdon Huntingdon Juniata Valley Resident 022613 0.0175 n/a 07/01/14 310206
Porter Twp Huntingdon Huntingdon Juniata Valley Non-Res. 022612 0.01 52.00 01/01/12 310206
Porter Twp Jefferson Jefferson Punxsutawney Resident 022779 0.01 n/a 01/01/12 330311
Porter Twp Jefferson Jefferson Punxsutawney Non-Res. 022778 0.01 0 01/01/02 330311
Porter Twp Lycoming Lycoming Jersey Shore Resident 023427 0.016 n/a 01/01/12 410214
Porter Twp Lycoming Lycoming Jersey Shore Non-Res. 023426 0.005 25.00 07/01/17 410214
Porter Twp Monroe Pike East Stroudsburg Resident 024015 0.01 n/a 01/01/12 450106
Porter Twp Monroe Pike East Stroudsburg Non-Res. 024014 0.01 10.00 01/01/02 450106
Porter Twp Dauphin Schuylkill Williams Valley Resident 024155 0.01 n/a 01/01/12 221105
Porter Twp Dauphin Schuylkill Williams Valley Non-Res. 024154 0.005 52.00 07/01/09 221105
Portersville Butler Butler Slippery Rock Resident 021197 0.01 n/a 01/01/12 100606
Portersville Butler Butler Slippery Rock Non-Res. 021196 0 10.00 01/01/02 100606
Portland Northampton Northampton Bangor Resident 023853 0.012 n/a 01/01/12 480104
Portland Northampton Northampton Bangor Non-Res. 023852 0.01 52.00 01/01/18 480104
Potter Twp Beaver Beaver Central Valley Resident 020573 0.01 n/a 01/01/12 040603
Potter Twp Beaver Beaver Central Valley Non-Res. 020572 0.01 52.00 01/01/06 040603
Potter Twp Centre Centre Penns Valley Resident 021427 0.018 n/a 01/01/12 140307
Potter Twp Centre Centre Penns Valley Non-Res. 021426 0.005 0 07/01/09 140307
Pottstown Montgomery Montgomery Pottstown Resident 023681 0.01 n/a 01/01/12 461401
Pottstown Montgomery Montgomery Pottstown Non-Res. 023680 0.01 52.00 01/01/06 461401
Pottsville Schuylkill Schuylkill Pottsville Resident 024131 0.01 n/a 01/01/12 540606
Pottsville Schuylkill Schuylkill Pottsville Non-Res. 024130 0.005 52.00 01/01/13 540606
President Twp Forest Venango Oil City Resident 024613 0.01 n/a 01/01/12 610305
President Twp Forest Venango Oil City Non-Res. 024612 0 10.00 12/15/06 610305
President Twp Venango Venango Forest Resident 025679 0.01 n/a 01/01/12 270111
President Twp Venango Venango Forest Non-Res. 025678 0 10.00 01/01/12 270111
Preston Twp Wayne Wayne Wayne Highlands Resident 024861 0 n/a 01/01/12 640111
Tax Manual Local Tax Chapter 13: Pennsylvania • 129
Preston Twp Wayne Wayne Wayne Highlands Non-Res. 024860 0 0 01/00/00 640111
Price Twp Monroe Monroe East Stroudsburg Resident 023649 0.01 n/a 01/01/12 450103
Price Twp Monroe Monroe East Stroudsburg Non-Res. 023648 0.01 10.00 01/01/02 450103
Pringle Luzerne Luzerne Wyoming Valley West Resident 023333 0.01 n/a 01/01/12 401108
Pringle Luzerne Luzerne Wyoming Valley West Non-Res. 023332 0.01 52.00 01/01/08 401108
Prompton Wayne Wayne Wayne Highlands Resident 024873 0 n/a 01/01/12 640112
Prompton Wayne Wayne Wayne Highlands Non-Res. 024872 0 0 01/01/00 640112
Prospect Butler Butler Slippery Rock Resident 021199 0.01 n/a 01/01/17 100607
Prospect Butler Butler Slippery Rock Non-Res. 021198 0 0 01/01/02 100607
Prospect Park Delaware Delaware Interboro Resident 022187 0 n/a 01/01/12 230503
Prospect Park Delaware Delaware Interboro Non-Res. 022186 0 52.00 12/15/06 230503
Providence Twp Lancaster Lancaster Solanco Resident 022987 0.0165 n/a 01/01/12 361608
Providence Twp Lancaster Lancaster Solanco Non-Res. 022986 0.01 0 07/01/17 361608
Pulaski Twp Beaver Beaver New Brighton Resident 020575 0.01 n/a 01/01/12 041004
Pulaski Twp Beaver Beaver New Brighton Non-Res. 020574 0.005 52.00 01/01/05 041004
Pulaski Twp Lawrence Lawrence Wilmington Resident 023089 0.01 n/a 01/01/12 370803
Pulaski Twp Lawrence Lawrence Wilmington Non-Res. 023088 0.01 52.00 07/01/08 370803
Punxsutawney Jefferson Jefferson Punxsutawney Resident 022765 0.01 n/a 01/01/12 330312
Punxsutawney Jefferson Jefferson Punxsutawney Non-Res. 022764 0.01 52.00 07/01/17 330312
Putnam Twp Tioga Tioga Southern Tioga Resident 024507 0.017 n/a 01/01/12 590211
Putnam Twp Tioga Tioga Southern Tioga Non-Res. 024506 0.01 52.00 07/01/13 590211
Pymatuning Twp Mercer Mercer Reynolds Resident 023549 0.01 n/a 01/01/12 430803
Pymatuning Twp Mercer Mercer Reynolds Non-Res. 023548 0.01 52.00 07/01/10 430803
130 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘Q’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Quakertown Bucks Bucks Quakertown Comm Resident 021007 0.015 n/a 01/01/08 091303
Quakertown Bucks Bucks Quakertown Comm Non-Res. 021006 0.01 52.00 01/01/08 091303
Quarryville Lancaster Lancaster Solanco Resident 023041 0.0165 n/a 07/01/02 361609
Quarryville Lancaster Lancaster Solanco Non-Res. 023040 0.01 0 07/01/17 361609
Quemahoning Twp Somerset Somerset North Star Resident 024311 0.01 n/a 01/01/11 560405
Quemahoning Twp Somerset Somerset North Star Non-Res. 024310 0.005 10.00 07/01/15 560405
Quincy Twp Franklin Franklin Waynesboro Area Resident 022483 0.01 n/a 01/01/09 280503
Quincy Twp Franklin Franklin Waynesboro Area Non-Res. 022482 0.01 52.00 01/01/09 280503
‘R’ Localities
Locality Tax Collection
District County School District Type Tax
Code Tax Rate Annual
LST [$]
Effective
Date PSD Code
Raccoon Twp Beaver Beaver Hopewell Resident 020577 0.01 n/a 01/01/12 040803
Raccoon Twp Beaver Beaver Hopewell Non-Res. 020576 0.01 52.00 01/01/17 040803
Radnor Twp Delaware Delaware Radnor Township Resident 022189 0 n/a 01/01/12 230801
Radnor Twp Delaware Delaware Radnor Township Non-Res. 022188 0 52.00 01/01/05 230801
Railroad York York Southern York Resident 025177 0.013 n/a 01/01/12 671104
Railroad York York Southern York Non-Res. 025176 0.01 0 07/01/12 671104
Rainsburg Bedford Bedford Bedford Resident 020661 0.015 n/a 01/01/12 050109
Rainsburg Bedford Bedford Bedford Non-Res. 020660 0.01 10.00 01/01/02 050109
Ralpho Twp Columbia Northumberland Southern Columbia Resident 023903 0.02 n/a 01/01/12 190607
Ralpho Twp Columbia Northumberland Southern Columbia Non-Res. 023902 0.01 52.00 07/01/05 190607
Ramey Clearfield Clearfield Moshannon Valley Resident 021757 0.01 n/a 01/01/12 170607
Ramey Clearfield Clearfield Moshannon Valley Non-Res. 021756 0 0 01/01/02 170607
Randolph Twp Crawford Crawford Penncrest Resident 021925 0.01 n/a 01/01/12 200408
Randolph Twp Crawford Crawford Penncrest Non-Res. 021924 0.01 35.00 07/01/08 200408
Rankin Allegheny Southeast Allegheny Woodland Hills Resident 020305 0.013 n/a 01/01/17 721009
Rankin Allegheny Southeast Allegheny Woodland Hills Non-Res. 020304 0.012 52.00 01/01/17 721009
Tax Manual Local Tax Chapter 13: Pennsylvania • 131
Ransom Twp Lackawanna Lackawanna Abington Heights Resident 022897 0.01 n/a 01/01/12 350107
Ransom Twp Lackawanna Lackawanna Abington Heights Non-Res. 022896 0.01 10.00 12/15/06 350107
Rapho Twp Lancaster Lancaster Manheim Central Resident 022989 0.01 n/a 01/01/12 361103
Rapho Twp Lancaster Lancaster Manheim Central Non-Res. 022988 0.01 52.00 07/01/17 361103
Rayburn Twp Armstrong Armstrong Armstrong Resident 020469 0.01 n/a 01/01/12 030220
Rayburn Twp Armstrong Armstrong Armstrong Non-Res. 020468 0 52.00 01/01/16 030220
Rayne Twp Indiana Indiana Marion Center Resident 022701 0.0135 n/a 01/01/12 320408
Rayne Twp Indiana Indiana Marion Center Non-Res. 022700 0.005 52.00 07/01/17 320408
Reade Twp Clearfield Cambria Glendale Resident 021273 0.01 n/a 01/01/12 170401
Reade Twp Clearfield Cambria Glendale Non-Res. 021272 0.005 10.00 01/01/02 170401
Reading City Berks Berks Reading Resident 020749 0.036 n/a 01/01/13 061301
Reading City Berks Berks Reading Non-Res. 020748 0.013 52.00 01/01/13 061301
Reading Twp Adams Adams Bermudian Springs Resident 020145 0.017 n/a 01/01/12 010105
Reading Twp Adams Adams Bermudian Springs Non-Res. 020144 0.01 0 01/01/08 010105
Red Hill Montgomery Montgomery Upper Perkiomen Resident 023747 0.01 n/a 01/01/12 462106
Red Hill Montgomery Montgomery Upper Perkiomen Non-Res. 023746 0.01 52.00 01/01/18 462106
Red Lion York York Red Lion Resident 025095 0.01 n/a 01/01/12 670805
Red Lion York York Red Lion Non-Res. 025094 0.005 52.00 07/01/08 670805
Redbank Twp Clarion Armstrong Redbank Valley Resident 020471 0.01 n/a 01/01/12 160603
Redbank Twp Clarion Armstrong Redbank Valley Non-Res. 020470 0 10.00 01/01/93 160603
Redbank Twp Clarion Clarion Redbank Valley Resident 021633 0.01 n/a 01/01/12 160609
Redbank Twp Clarion Clarion Redbank Valley Non-Res. 021632 0 10.00 01/01/02 160609
Redstone Twp Fayette Fayette Brownsville Resident 022381 0.01 n/a 01/01/12 260204
Redstone Twp Fayette Fayette Brownsville Non-Res. 022380 0.01 52.00 07/01//11 260204
Reed Twp Perry Dauphin Susquenita Resident 022097 0.018 n/a 01/01/12 500301
Reed Twp Perry Dauphin Susquenita Non-Res. 022096 0.01 0 12/15/06 500301
Reilly Twp Schuylkill Schuylkill Minersville Resident 024159 0.01 n/a 01/01/12 540305
Reilly Twp Schuylkill Schuylkill Minersville Non-Res. 024158 0.01 10.00 01/01/02 540305
Renovo Clinton Clinton Keystone Central Resident 021793 0.015 n/a 01/01/12 180125
Renovo Clinton Clinton Keystone Central Non-Res. 021792 0.01 52.00 01/01/12 180125
Reserve Twp Allegheny North Allegheny Shaler Resident 020307 0.01 n/a 01/01/12 711203
132 • Chapter 13: Pennsylvania Tax Manual Local Tax
Reserve Twp Allegheny North Allegheny Shaler Non-Res. 020306 0.01 52.00 01/01/11 711203
Reynoldsville Clearfield Jefferson Dubois Resident 022769 0.01 n/a 01/01/12 170309
Reynoldsville Clearfield Jefferson Dubois Non-Res. 022768 0 52.00 01/01/05 170309
Rice Twp Luzerne Luzerne Crestwood Resident 023293 0.01 n/a 01/01/12 400106
Rice Twp Luzerne Luzerne Crestwood Non-Res. 023292 0.01 10.00 01/01/13 400106
Rices Landing Greene Greene Jefferson-Morgan Resident 022563 0.01 n/a 01/01/12 300305
Rices Landing Greene Greene Jefferson-Morgan Non-Res. 022562 0.01 10.00 01/01/02 300305
Richhill Twp Greene Greene West Greene Resident 022545 0.01 n/a 01/01/12 300508
Richhill Twp Greene Greene West Greene Non-Res. 022544 0.01 52.00 01/01/09 300508
Richland Lebanon Lebanon Eastern Lebanon Resident 023147 0.01 n/a 01/01/12 380305
Richland Lebanon Lebanon Eastern Lebanon Non-Res. 023146 0 52.00 03/07/06 380305
Richland Twp Allegheny North Allegheny Pine-Richland Resident 020361 0.01 n/a 01/01/05 711002
Richland Twp Allegheny North Allegheny Pine-Richland Non-Res. 020360 0.01 52.00 01/01/05 711002
Richland Twp Bucks Bucks Quakertown Comm Resident 021027 0.016 n/a 01/01/12 091304
Richland Twp Bucks Bucks Quakertown Comm Non-Res. 021026 0.01 52.00 01/01/08 091304
Richland Twp Cambria Cambria Richland Resident 021275 0.01 n/a 01/01/12 111102
Richland Twp Cambria Cambria Richland Non-Res. 021274 0.01 52.00 07/01/12 111102
Richland Twp Clarion Clarion Alleg.-Clarion Valley Resident 021635 0.01 n/a 01/01/12 160106
Richland Twp Clarion Clarion Alleg.-Clarion Valley Non-Res. 021634 0.005 10.00 01/01/02 160106
Richland Twp Clarion Venango Alleg.-Clarion Valley Resident 024615 0.01 n/a 01/01/12 160109
Richland Twp Clarion Venango Alleg.-Clarion Valley Non-Res. 024614 0 0 01/01/02 160109
Richlandtown Bucks Bucks Quakertown Comm Resident 021075 0.015 n/a 01/01/12 091305
Richlandtown Bucks Bucks Quakertown Comm Non-Res. 021074 0.01 0 07/01/10 091305
Richmond Twp Berks Berks Fleetwood Resident 020771 0.01 n/a 01/01/12 060703
Richmond Twp Berks Berks Fleetwood Non-Res. 020770 0.01 52.00 07/01/08 060703
Richmond Twp Crawford Crawford Penncrest Resident 021927 0.01 n/a 01/01/12 200409
Richmond Twp Crawford Crawford Penncrest Non-Res. 021926 0.01 0 01/01/02 200409
Richmond Twp Tioga Tioga Southern Tioga Resident 024509 0.017 n/a 01/01/12 590212
Richmond Twp Tioga Tioga Southern Tioga Non-Res. 024508 0 0 01/01/02 590212
Ridgebury Twp Bradford Bradford Athens Resident 020923 0.0156 n/a 01/01/12 080103
Ridgebury Twp Bradford Bradford Athens Non-Res. 020922 0.01 0 01/01/02 080103
Tax Manual Local Tax Chapter 13: Pennsylvania • 133
Ridgway Elk Elk Ridgway Resident 022251 0.01 n/a 01/01/12 240202
Ridgway Elk Elk Ridgway Non-Res. 022250 0.01 52.00 01/01/07 240202
Ridgway Twp Elk Elk Johnsonburg Resident 022257 0.01 n/a 01/01/12 240103
Ridgway Twp Elk Elk Johnsonburg Non-Res. 022256 0.01 52.00 01/01/13 240103
Ridgeway Twp Elk Elk Ridgway Resident 025671 0.01 n/a 01/01/12 240203
Ridgeway Twp Elk Elk Ridgway Non-Res. 025670 0.01 52.00 01/01/17 240203
Ridley Park Delaware Delaware Ridley Resident 022193 0 n/a 01/01/12 230902
Ridley Park Delaware Delaware Ridley Non-Res. 022192 0 52.00 01/01/05 230902
Ridley Twp Delaware Delaware Ridley Resident 022191 0 n/a 01/01/12 230903
Ridley Twp Delaware Delaware Ridley Non-Res. 022190 0 52.00 01/01/05 230903
Riegelsville Northampton Bucks Easton Resident 021077 0.01 n/a 01/01/12 480301
Riegelsville Northampton Bucks Easton Non-Res. 021076 0 52.00 01/01/09 480301
Riegelsville Bucks Bucks Palisades Resident 025675 0.01 n/a 01/01/12 091004
Riegelsville Bucks Bucks Palisades Non-Res. 025674 0.01 52.00 01/01/17 091004
Rimersburg Clarion Clarion Union Resident 021659 0.01 n/a 01/01/12 160703
Rimersburg Clarion Clarion Union Non-Res. 021658 0 10.00 01/01/02 160703
Ringgold Twp Jefferson Jefferson Punxsutawney Resident 022805 0.01 n/a 01/01/12 330313
Ringgold Twp Jefferson Jefferson Punxsutawney Non-Res. 022804 0.01 0 07/01/17 330313
Ringtown Schuylkill Schuylkill North Schuylkill Resident 024189 0.01 n/a 01/01/12 540407
Ringtown Schuylkill Schuylkill North Schuylkill Non-Res. 024188 0 52.00 01/01/06 540407
Riverside Montour Northumberland Danville Resident 023927 0.0165 n/a 01/01/07 470110
Riverside Montour Northumberland Danville Non-Res. 023926 0.01 52.00 01/01/07 470110
Roaring Brook Twp Lackawanna Lackawanna North Pocono Resident 022895 0.01 n/a 01/01/12 350607
Roaring Brook Twp Lackawanna Lackawanna North Pocono Non-Res. 022894 0.005 0 01/01/02 350607
Roaring Creek Twp Columbia Columbia Southern Columbia Resident 021867 0.02 n/a 01/01/12 190606
Roaring Creek Twp Columbia Columbia Southern Columbia Non-Res. 021866 0.005 0 12/15/06 190606
Roaring Spring Blair Blair Spring Cove Resident 020865 0.01 n/a 01/01/12 070505
Roaring Spring Blair Blair Spring Cove Non-Res. 020864 0 52.00 01/01/08 070505
Robeson Twp Chester Berks Twin Valley Resident 020773 0.01 n/a 01/01/12 151003
Robeson Twp Chester Berks Twin Valley Non-Res. 020772 0.01 52.00 01/01/05 151003
Robesonia Berks Berks Conrad Weiser Resident 020829 0.01 n/a 01/01/12 060404
134 • Chapter 13: Pennsylvania Tax Manual Local Tax
Robesonia Berks Berks Conrad Weiser Non-Res. 020828 0.01 10.00 01/01/02 060404
Robinson Twp Allegheny Southwest Allegheny Montour Resident 020363 0.01 n/a 01/01/12 731004
Robinson Twp Allegheny Southwest Allegheny Montour Non-Res. 020362 0.01 52.00 01/01/05 731004
Robinson Twp Washington Washington Fort Cherry Resident 024759 0.01 n/a 01/01/12 630904
Robinson Twp Washington Washington Fort Cherry Non-Res. 024758 0.01 52.00 07/01/12 630904
Rochester Beaver Beaver Rochester Resident 020565 0.01 n/a 01/01/12 041202
Rochester Beaver Beaver Rochester Non-Res. 020564 0.005 52.00 01/01/05 041202
Rochester Twp Beaver Beaver Rochester Resident 025203 0.01 n/a 01/01/12 041203
Rochester Twp Beaver Beaver Rochester Non-Res. 025202 0.005 52.00 11/01/05 041203
Rockdale Twp Crawford Crawford Penncrest Resident 021929 0.01 n/a 01/01/12 200410
Rockdale Twp Crawford Crawford Penncrest Non-Res. 021928 0.01 0 01/01/02 200410
Rockefeller Twp Northumberland Northumberland Shikellamy Resident 023905 0.01 n/a 01/01/12 490503
Rockefeller Twp Northumberland Northumberland Shikellamy Non-Res. 023904 0.01 0 01/01/02 490503
Rockhill Huntingdon Huntingdon Southern Huntingdon Resident 022645 0.01 n/a 01/01/12 310407
Rockhill Huntingdon Huntingdon Southern Huntingdon Non-Res. 022644 0.005 10.00 01/01/02 310407
Rockland Twp Berks Berks Brandywine Heights Resident 020775 0.01 n/a 01/01/12 060303
Rockland Twp Berks Berks Brandywine Heights Non-Res. 020774 0.01 10.00 01/01/17 060303
Rockland Twp Venango Venango Cranberry Resident 024617 0.01 n/a 01/01/12 610103
Rockland Twp Venango Venango Cranberry Non-Res. 024616 0 10.00 01/01/02 610103
Rockledge Montgomery Montgomery Abington Resident 023695 0.01 n/a 01/01/12 460102
Rockledge Montgomery Montgomery Abington Non-Res. 023694 0.01 52.00 01/01/06 460102
Rockwood Somerset Somerset Rockwood Resident 024349 0.01 n/a 01/01/12 560506
Rockwood Somerset Somerset Rockwood Non-Res. 024348 0 52.00 01/01/08 560506
Rome Bradford Bradford Northeast Bradford Resident 020967 0.01 n/a 01/01/12 080304
Rome Bradford Bradford Northeast Bradford Non-Res. 020966 0 0 01/01/02 080304
Rome Twp Bradford Bradford Northeast Bradford Resident 025215 0.01 n/a 01/01/12 080305
Rome Twp Bradford Bradford Northeast Bradford Non-Res. 025214 0 0 01/01/02 080305
Rome Twp Crawford Crawford Titusville Resident 021931 0.01 n/a 01/01/12 200504
Rome Twp Crawford Crawford Titusville Non-Res. 021930 0.01 20.00 01/01/17 200504
Roscoe Washington Washington California Resident 024811 0.01 n/a 01/01/12 630506
Roscoe Washington Washington California Non-Res. 024810 0.01 10.00 01/01/02 630506
Tax Manual Local Tax Chapter 13: Pennsylvania • 135
Rose Twp Jefferson Jefferson Brookville Resident 022781 0.01 n/a 01/01/12 330209
Rose Twp Jefferson Jefferson Brookville Non-Res. 022780 0.01 52.00 01/01/07 330209
Rose Valley Delaware Delaware Wallingford-Swarthmore Resident 022227 0 n/a 01/01/12 231402
Rose Valley Delaware Delaware Wallingford-Swarthmore Non-Res. 022226 0 0 01/01/00 231402
Roseto Northampton Northampton Bangor Resident 023855 0.012 n/a 01/01/12 480105
Roseto Northampton Northampton Bangor Non-Res. 023854 0.01 10.00 07/01/13 480105
Roseville Tioga Tioga Southern Tioga Resident 024511 0.017 n/a 01/01/12 590213
Roseville Tioga Tioga Southern Tioga Non-Res. 024510 0.01 0 07/01/13 590213
Ross Twp Allegheny North Allegheny North Hills Resident 020309 0.01 n/a 01/01/12 710801
Ross Twp Allegheny North Allegheny North Hills Non-Res. 020308 0 52.00 07/01/09 710801
Ross Twp Luzerne Luzerne Lake-Lehman Resident 023295 0.01 n/a 01/01/12 400605
Ross Twp Luzerne Luzerne Lake-Lehman Non-Res. 023294 0.005 10.00 01/01/02 400605
Ross Twp Monroe Monroe Pleasant Valley Resident 023653 0.01 n/a 01/01/12 450204
Ross Twp Monroe Monroe Pleasant Valley Non-Res. 023652 0.010 0 01/01/18 450204
Rosslyn Farms Allegheny Southwest Allegheny Carlynton Resident 020407 0.01 n/a 01/01/12 730403
Rosslyn Farms Allegheny Southwest Allegheny Carlynton Non-Res. 020406 0 52.00 01/01/11 730403
Rostraver Twp Westmoreland Westmoreland Belle Vernon Resident 024995 0.01 n/a 01/01/12 650105
Rostraver Twp Westmoreland Westmoreland Belle Vernon Non-Res. 024994 0.01 52.00 01/01/08 650105
Roulette Twp Mckean Potter Port Allegany Resident 024081 0.01 n/a 01/01/12 420405
Roulette Twp Mckean Potter Port Allegany Non-Res. 024080 0.01 0 01/01/85 420405
Rouseville Venango Venango Oil City Resident 024637 0.01 n/a 01/01/12 610304
Rouseville Venango Venango Oil City Non-Res. 024636 0.01 52.00 07/01/15 610304
Royalton Dauphin Dauphin Middletown Resident 022131 0.0175 n/a 01/01/12 220603
Royalton Dauphin Dauphin Middletown Non-Res. 022130 0.01 10.00 01/01/02 220603
Royersford Montgomery Montgomery Spring-Ford Resident 023697 0.01 n/a 01/01/12 461703
Royersford Montgomery Montgomery Spring-Ford Non-Res. 023696 0.01 52.00 01/01/06 461703
Rural Valley Armstrong Armstrong Armstrong Resident 020509 0.01 n/a 01/01/12 030221
Rural Valley Armstrong Armstrong Armstrong Non-Res. 020508 0 0 01/01/02 030221
Ruscombmanor Twp Berks Berks Oley Valley Resident 020779 0.01 n/a 01/01/12 061204
Ruscombmanor Twp Berks Berks Oley Valley Non-Res. 020778 0.005 0 07/01/12 061204
Rush Twp Clearfield Centre Philipsburg-Osceola Resident 021429 0.01 n/a 01/01/12 170702
136 • Chapter 13: Pennsylvania Tax Manual Local Tax
Rush Twp Clearfield Centre Philipsburg-Osceola Non-Res. 021428 0 0 01/01/02 170702
Rush Twp Dauphin Dauphin Williams Valley Resident 022099 0.01 n/a 01/01/12 221101
Rush Twp Dauphin Dauphin Williams Valley Non-Res. 022098 0 10.00 01/01/02 221101
Rush Twp Montour Northumberland Danville Resident 023907 0.0165 n/a 01/01/12 470111
Rush Twp Montour Northumberland Danville Non-Res. 023906 0 0 01/01/02 470111
Rush Twp Schuylkill Schuylkill Mahanoy Resident 024161 0.01 n/a 01/01/12 540205
Rush Twp Schuylkill Schuylkill Mahanoy Non-Res. 024160 0.01 52.00 01/01/06 540205
Rush Twp Schuylkill Schuylkill Tamaqua Resident 025673 0.01 n/a 01/01/12 541001
Rush Twp Schuylkill Schuylkill Tamaqua Non-Res. 025672 0.01 52.00 01/01/12 541001
Rush Twp Susquehanna Susquehanna Elk Lake Resident 024425 0.01 n/a 01/01/12 580204
Rush Twp Susquehanna Susquehanna Elk Lake Non-Res. 024424 0.01 0 01/01/02 580204
Rutland Twp Tioga Tioga Southern Tioga Resident 024513 0.017 n/a 01/01/12 590214
Rutland Twp Tioga Tioga Southern Tioga Non-Res. 024512 0.01 0 01/01/02 590214
Rutledge Delaware Delaware Wallingford-Swarthmore Resident 022229 0 n/a 01/01/12 231403
Rutledge Delaware Delaware Wallingford-Swarthmore Non-Res. 022228 0 0 01/01/00 231403
Ryan Twp Schuylkill Schuylkill Mahanoy Resident 024163 0.01 n/a 01/01/12 540206
Ryan Twp Schuylkill Schuylkill Mahanoy Non-Res. 024162 0.01 52.00 01/01/18 540206
Rye Twp Perry Perry Susquenita Resident 023967 0.018 n/a 01/01/12 500306
Rye Twp Perry Perry Susquenita Non-Res. 023966 0.01 0 01/01/02 500306
Tax Manual Local Tax Chapter 13: Pennsylvania • 137
‘S’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
S.N.P.J. Lawrence Lawrence Mohawk Resident 023073 0.01 n/a 01/01/12 370306
S.N.P.J. Lawrence Lawrence Mohawk Non-Res. 023072 0.01 10.00 01/01/94 370306
Sadsbury Twp Chester Chester Coatesville Resident 021527 0.01 n/a 01/01/12 150205
Sadsbury Twp Chester Chester Coatesville Non-Res. 021526 0.01 52.00 01/01/05 150205
Sadsbury Twp Crawford Crawford Conneaut Resident 021933 0.01 n/a 01/01/12 200110
Sadsbury Twp Crawford Crawford Conneaut Non-Res. 021932 0.01 52.00 01/01/12 200110
Sadsbury Twp Lancaster Lancaster Octorara Resident 022993 0.01 n/a 01/01/12 361308
Sadsbury Twp Lancaster Lancaster Octorara Non-Res. 022992 0 0 01/01/02 361308
Saegertown Crawford Crawford Penncrest Resident 021981 0.01 n/a 01/01/12 200411
Saegertown Crawford Crawford Penncrest Non-Res. 021980 0.01 52.00 07/01/08 200411
Salem Twp Clarion Clarion Keystone Resident 021637 0.01 n/a 01/01/12 160407
Salem Twp Clarion Clarion Keystone Non-Res. 021636 0.01 0 01/01/02 160407
Salem Twp Columbia Luzerne Berwick Resident 023297 0.01 n/a 01/01/12 190207
Salem Twp Columbia Luzerne Berwick Non-Res. 023296 0.01 52.00 01/01/08 190207
Salem Twp Mercer Mercer Commodore Perry Resident 023551 0.01 n/a 01/01/12 430104
Salem Twp Mercer Mercer Commodore Perry Non-Res. 023550 0.01 10.00 01/01/02 430104
Salem Twp Wayne Wayne Western Wayne Resident 024863 0.005 n/a 01/01/12 640204
Salem Twp Wayne Wayne Western Wayne Non-Res. 024862 0.005 0 01/01/09 640204
Salem Twp Westmoreland Westmoreland Greensburg Salem Resident 024945 0.01 n/a 01/01/12 650603
Salem Twp Westmoreland Westmoreland Greensburg Salem Non-Res. 024944 0 52.00 07/01/09 650603
Salford Twp Montgomery Montgomery Souderton Resident 023757 0.01 n/a 01/01/12 461503
Salford Twp Montgomery Montgomery Souderton Non-Res. 023756 0.01 0 01/01/85 461503
Salisbury Somerset Somerset Salisbury-Elk Lick Resident 024351 0.01 n/a 01/01/12 560602
Salisbury Somerset Somerset Salisbury-Elk Lick Non-Res. 024350 0 0 01/01/18 560602
Salisbury Twp Lancaster Lancaster Pequea Valley Resident 022995 0.01 n/a 01/01/12 361503
Salisbury Twp Lancaster Lancaster Pequea Valley Non-Res. 022994 0.01 52.00 07/01/17 361503
Salisbury Twp Lehigh Lehigh Salisbury Twp Resident 023181 0.01 n/a 01/01/12 390701
Salisbury Twp Lehigh Lehigh Salisbury Twp Non-Res. 023180 0.01 52.00 01/01/08 390701
138 • Chapter 13: Pennsylvania Tax Manual Local Tax
Salladasburg Lycoming Lycoming Jersey Shore Resident 023451 0.016 n/a 01/01/12 410215
Salladasburg Lycoming Lycoming Jersey Shore Non-Res. 023450 0.005 0 01/01/02 410215
Saltillo Huntingdon Huntingdon Southern Huntingdon Resident 022647 0.01 n/a 01/01/12 310408
Saltillo Huntingdon Huntingdon Southern Huntingdon Non-Res. 022646 0.01 0 07/01/17 310408
Saltlick Twp Fayette Fayette Connellsville Resident 022383 0.01 n/a 01/01/12 260307
Saltlick Twp Fayette Fayette Connellsville Non-Res. 022382 0 0 01/01/02 260307
Saltsburg Indiana Indiana Blairsville-Saltsburg Resident 022737 0.0125 n/a 01/01/12 320105
Saltsburg Indiana Indiana Blairsville-Saltsburg Non-Res. 022736 0 10.00 01/01/12 320105
Sandy Creek Twp Mercer Mercer Commodore Perry Resident 023553 0.01 n/a 01/01/12 430105
Sandy Creek Twp Mercer Mercer Commodore Perry Non-Res. 023552 0.01 10.00 12/15/06 430105
Sandy Lake Mercer Mercer Lakeview Resident 023573 0.01 n/a 01/01/12 430608
Sandy Lake Mercer Mercer Lakeview Non-Res. 023572 0.01 52.00 01/01/06 430608
Sandy Lake Twp Mercer Mercer Lakeview Resident 023555 0.01 n/a 01/01/12 430609
Sandy Lake Twp Mercer Mercer Lakeview Non-Res. 023554 0.01 52.00 01/01/06 430609
Sandy Twp Clearfield Clearfield Dubois Resident 021759 0.01 n/a 01/01/12 170305
Sandy Twp Clearfield Clearfield Dubois Non-Res. 021758 0.01 52.00 01/01/05 170305
Sandycreek Twp Venango Venango Franklin Resident 024619 0.01 n/a 01/01/12 610210
Sandycreek Twp Venango Venango Franklin Non-Res. 024618 0.01 10.00 01/01/02 610210
Sankertown Cambria Cambria Penn Cambria Resident 021311 0.01 n/a 01/01/12 110911
Sankertown Cambria Cambria Penn Cambria Non-Res. 021310 0 10.00 01/01/02 110911
Saville Twp Perry Perry West Perry Resident 023969 0.017 n/a 01/01/12 500408
Saville Twp Perry Perry West Perry Non-Res. 023968 0 0 01/01/02 500408
Saxonburg Butler Butler South Butler Resident 021161 0.01 n/a 01/01/12 100704
Saxonburg Butler Butler South Butler Non-Res. 021160 0 52.00 01/01/05 100704
Saxton Bedford Bedford Tussey Mountain Resident 020659 0.01 n/a 01/01/12 050504
Saxton Bedford Bedford Tussey Mountain Non-Res. 020658 0.01 10.00 07/01/12 050504
Sayre Bradford Bradford Sayre Resident 020909 0.015 n/a 01/01/12 080402
Sayre Bradford Bradford Sayre Non-Res. 020908 0.01 0 01/01/02 080402
Scalp Level Somerset Cambria Windber Resident 021313 0.01 n/a 01/01/12 561101
Scalp Level Somerset Cambria Windber Non-Res. 021312 0 10.00 01/01/02 561101
Schellsburg Bedford Bedford Chestnut Ridge Resident 020687 0.01 n/a 01/01/12 050209
Tax Manual Local Tax Chapter 13: Pennsylvania • 139
Schellsburg Bedford Bedford Chestnut Ridge Non-Res. 020686 0 0 01/01/02 050209
Schuylkill Haven Schuylkill Schuylkill Schuylkill Haven Resident 024135 0.01 n/a 01/01/12 540903
Schuylkill Haven Schuylkill Schuylkill Schuylkill Haven Non-Res. 024134 0 52.00 01/01/08 540903
Schuylkill Twp Chester Chester Phoenixville Resident 021529 0.0125 n/a 01/01/12 150803
Schuylkill Twp Chester Chester Phoenixville Non-Res. 021528 0.01 52.00 07/01/06 150803
Schuylkill Twp Schuylkill Schuylkill Tamaqua Resident 024165 0.01 n/a 01/01/12 541002
Schuylkill Twp Schuylkill Schuylkill Tamaqua Non-Res. 024164 0.01 10.00 01/01/02 541002
Schwenksville Montgomery Montgomery Perkiomen Valley Resident 023759 0.014 n/a 01/01/12 461204
Schwenksville Montgomery Montgomery Perkiomen Valley Non-Res. 023758 0.01 0 01/01/95 461204
Scott Twp Allegheny Southwest Allegheny Chartiers Valley Resident 020423 0.01 n/a 01/01/12 730504
Scott Twp Allegheny Southwest Allegheny Chartiers Valley Non-Res. 020422 0 52.00 01/01/05 730504
Scott Twp Columbia Columbia Central Columbia Resident 021869 0.0155 n/a 01/01/12 190406
Scott Twp Columbia Columbia Central Columbia Non-Res. 021868 0.01 52.00 12/15/12 190406
Scott Twp Lackawanna Lackawanna Lakeland Resident 022899 0.01 n/a 01/01/12 350405
Scott Twp Lackawanna Lackawanna Lakeland Non-Res. 022898 0.01 52.00 01/01/05 350405
Scott Twp Lawrence Lawrence Laurel Resident 023067 0.01 n/a 01/01/12 370202
Scott Twp Lawrence Lawrence Laurel Non-Res. 023066 0 0 01/01/02 370202
Scott Twp Wayne Wayne Wayne Highlands Resident 024865 0 n/a 01/01/12 640113
Scott Twp Wayne Wayne Wayne Highlands Non-Res. 024864 0 0 01/00/00 640113
Scottdale Westmoreland Westmoreland Southmoreland Resident 024923 0.01 n/a 01/01/12 651604
Scottdale Westmoreland Westmoreland Southmoreland Non-Res. 024922 0.005 52.00 01/01/08 651604
Scranton Lackawanna Lackawanna Scranton Resident 022885 0.034 n/a 01/01/12 350901
Scranton Lackawanna Lackawanna Scranton Non-Res. 022884 0.01 156.00 07/01/15 350901
Scrubgrass Twp Clarion Venango Alleg.-Clarion Valley Resident 024621 0.01 n/a 01/01/12 160110
Scrubgrass Twp Clarion Venango Alleg.-Clarion Valley Non-Res. 024620 0 52.00 01/01/08 160110
Selinsgrove Snyder Snyder Selinsgrove Resident 024235 0.021 n/a 01/01/12 550206
Selinsgrove Snyder Snyder Selinsgrove Non-Res. 024234 0.01 52.00 01/01/05 550206
Sellersville Bucks Bucks Pennridge Resident 021025 0.015 n/a 01/01/12 091106
Sellersville Bucks Bucks Pennridge Non-Res. 021024 0.01 52.00 01/01/15 091106
Sergeant Twp Mckean Mckean Smethport Resident 023483 0.01 n/a 07/01/17 420504
Sergeant Twp Mckean Mckean Smethport Non-Res. 023482 0 0 01/01/02 420504
140 • Chapter 13: Pennsylvania Tax Manual Local Tax
Seven Fields Butler Butler Seneca Valley Resident 021155 0.01 n/a 01/01/12 100808
Seven Fields Butler Butler Seneca Valley Non-Res. 021154 0.005 52.00 01/01/06 100808
Seven Springs Somerset Somerset Rockwood Resident 024313 0.01 n/a 01/01/12 560507
Seven Springs Somerset Somerset Rockwood Non-Res. 024312 0 0 01/01/02 560507
Seven Valleys York York Spring Grove Resident 025179 0.01 n/a 01/01/12 671207
Seven Valleys York York Spring Grove Non-Res. 025178 0.01 0 07/01/08 671207
Seward Westmoreland Westmoreland Ligonier Valley Resident 024997 0.01 n/a 01/01/12 651008
Seward Westmoreland Westmoreland Ligonier Valley Non-Res. 024996 0.005 52.00 07/01/12 651008
Sewickley Allegheny North Allegheny Quaker Valley Resident 020313 0.01 n/a 01/01/12 711109
Sewickley Allegheny North Allegheny Quaker Valley Non-Res. 020312 0 52.00 01/01/05 711109
Sewickley Heights Allegheny North Allegheny Quaker Valley Resident 020409 0.01 n/a 01/01/12 711110
Sewickley Heights Allegheny North Allegheny Quaker Valley Non-Res. 020408 0 0 01/01/02 711110
Sewickley Hills Allegheny North Allegheny Quaker Valley Resident 020425 0.01 n/a 01/01/12 711111
Sewickley Hills Allegheny North Allegheny Quaker Valley Non-Res. 020424 0 0 01/01/02 711111
Sewickley Twp Westmoreland Westmoreland Yough Resident 024949 0.01 n/a 01/01/12 651703
Sewickley Twp Westmoreland Westmoreland Yough Non-Res. 024948 0.01 52.00 01/01/07 651703
Shade Gap Huntingdon Huntingdon Southern Huntingdon Resident 022649 0.01 n/a 01/01/12 310409
Shade Gap Huntingdon Huntingdon Southern Huntingdon Non-Res. 022648 0.01 0 07/01/12 310409
Shade Twp Somerset Somerset Shade-Central City Resident 024315 0.01 n/a 01/01/12 560702
Shade Twp Somerset Somerset Shade-Central City Non-Res. 024314 0 10.00 01/01/02 560702
Shaler Twp Allegheny North Allegheny Shaler Resident 020315 0.01 n/a 01/01/12 711204
Shaler Twp Allegheny North Allegheny Shaler Non-Res. 020314 0.005 52.00 01/01/17 711204
Shamokin Northumberland Northumberland Shamokin Resident 023895 0.02 n/a 07/01/15 490403
Shamokin Northumberland Northumberland Shamokin Non-Res. 023894 0.01 52.00 01/01/05 490403
Shamokin Dam Snyder Snyder Selinsgrove Resident 024261 0.021 n/a 01/01/12 550207
Shamokin Dam Snyder Snyder Selinsgrove Non-Res. 024260 0.01 52.00 01/01/05 550207
Shamokin Twp Northumberland Northumberland Shamokin Resident 023909 0.01 n/a 01/01/12 490404
Shamokin Twp Northumberland Northumberland Shamokin Non-Res. 023908 0.01 10.00 12/15/06 490404
Shanksville Somerset Somerset Shanksville-Stonycreek Resident 024353 0.01 n/a 01/01/12 560802
Shanksville Somerset Somerset Shanksville-Stonycreek Non-Res. 024352 0 0 01/01/02 560802
Sharon Mercer Mercer Sharon City Resident 023533 0.0225 n/a 01/01/12 430901
Tax Manual Local Tax Chapter 13: Pennsylvania • 141
Sharon Mercer Mercer Sharon City Non-Res. 023532 0.01 52.00 01/01/05 430901
Sharon Hill Delaware Delaware Southeast Delco Resident 022197 0.01 n/a 01/01/12 231104
Sharon Hill Delaware Delaware Southeast Delco Non-Res. 022196 0.01 52.00 01/01/11 231104
Sharon Twp Potter Potter Oswayo Valley Resident 024059 0.01 n/a 01/01/12 530505
Sharon Twp Potter Potter Oswayo Valley Non-Res. 024058 0.01 0 12/15/06 530505
Sharpsburg Allegheny North Allegheny Fox Chapel Resident 020317 0.01 n/a 01/01/12 710406
Sharpsburg Allegheny North Allegheny Fox Chapel Non-Res. 020316 0.01 52.00 01/01/13 710406
Sharpsville Mercer Mercer Sharpsville Resident 023535 0.01 n/a 01/01/12 431002
Sharpsville Mercer Mercer Sharpsville Non-Res. 023534 0.01 10.00 01/01/02 431002
Sheakleyville Mercer Mercer Commodore Perry Resident 023583 0.01 n/a 01/01/12 430106
Sheakleyville Mercer Mercer Commodore Perry Non-Res. 023582 0.01 10.00 01/01/02 430106
Sheffield Twp Warren Warren Warren County Resident 024685 0.01 n/a 01/01/12 620117
Sheffield Twp Warren Warren Warren County Non-Res. 024684 0.01 5.00 01/01/85 620117
Shelocta Indiana Indiana Indiana Resident 022739 0.0125 n/a 01/01/12 320303
Shelocta Indiana Indiana Indiana Non-Res. 022738 0 0 01/01/02 320303
Shenandoah Schuylkill Schuylkill Shenandoah Valley Resident 024139 0.01 n/a 01/01/12 540801
Shenandoah Schuylkill Schuylkill Shenandoah Valley Non-Res. 024138 0.01 52.00 01/01/05 540801
Shenango Twp Lawrence Lawrence Shenango Resident 023069 0.01 n/a 01/01/12 370601
Shenango Twp Lawrence Lawrence Shenango Non-Res. 023068 0.01 52.00 01/01/14 370601
Shenango Twp Mercer Mercer West Middlesex Resident 023557 0.01 n/a 01/01/12 431102
Shenango Twp Mercer Mercer West Middlesex Non-Res. 023556 0.01 52.00 07/01/12 431102
Sheshequin Twp Bradford Bradford Athens Resident 020969 0.0156 n/a 01/01/12 080104
Sheshequin Twp Bradford Bradford Athens Non-Res. 020968 0 0 01/01/02 080104
Shickshinny Luzerne Luzerne Northwest Resident 023335 0.01 n/a 01/01/12 400705
Shickshinny Luzerne Luzerne Northwest Non-Res. 023334 0 35.00 01/01/06 400705
Shillington Berks Berks Governor Mifflin Resident 020753 0.01 n/a 01/01/12 060805
Shillington Berks Berks Governor Mifflin Non-Res. 020752 0.01 52.00 01/01/06 060805
Shinglehouse Potter Potter Oswayo Valley Resident 024083 0.01 n/a 01/01/12 530506
Shinglehouse Potter Potter Oswayo Valley Non-Res. 024082 0.01 0 12/15/06 530506
Shippen Twp Cameron Cameron Cameron Resident 021337 0.01 n/a 01/01/12 120107
Shippen Twp Cameron Cameron Cameron Non-Res. 021336 0.01 0 01/01/02 120107
142 • Chapter 13: Pennsylvania Tax Manual Local Tax
Shippen Twp Tioga Tioga Wellsboro Resident 024515 0.015 n/a 01/01/12 590306
Shippen Twp Tioga Tioga Wellsboro Non-Res. 024514 0 10.00 01/01/02 590306
Shippensburg Cumberland Cumberland Shippensburg Resident 022011 0.014 n/a 01/01/12 210703
Shippensburg Cumberland Cumberland Shippensburg Non-Res. 022010 0.010 52.00 01/01/06 210703
Shippensburg Twp Cumberland Cumberland Shippensburg Resident 022039 0.014 n/a 01/01/12 210704
Shippensburg Twp Cumberland Cumberland Shippensburg Non-Res. 022038 0.01 52.00 12/15/06 210704
Shippenville Clarion Clarion Keystone Resident 021663 0.01 n/a 01/01/12 160408
Shippenville Clarion Clarion Keystone Non-Res. 021662 0 0 01/01/02 160408
Shippingport Beaver Beaver South Side Resident 020609 0.01 n/a 01/01/12 041306
Shippingport Beaver Beaver South Side Non-Res. 020608 0.01 52.00 07/01/11 041306
Shiremanstown Cumberland Cumberland Mechanicsburg Resident 022051 0.017 n/a 01/01/12 210602
Shiremanstown Cumberland Cumberland Mechanicsburg Non-Res. 022050 0.01 52.00 07/01/08 210602
Shirley Twp Huntingdon Huntingdon Mount Union Resident 022617 0.01 n/a 01/01/12 310303
Shirley Twp Huntingdon Huntingdon Mount Union Non-Res. 022616 0.005 10.00 01/01/02 310303
Shirleysburg Huntingdon Huntingdon Mount Union Resident 022651 0.01 n/a 01/01/12 310304
Shirleysburg Huntingdon Huntingdon Mount Union Non-Res. 022650 0.01 0 01/01/02 310304
Shoemakersville Berks Berks Hamburg Resident 020831 0.01 n/a 01/01/12 060903
Shoemakersville Berks Berks Hamburg Non-Res. 020830 0.01 52.00 01/01/06 060903
Shohola Twp Pike Pike Delaware Valley Resident 024025 0 n/a 01/01/12 520106
Shohola Twp Pike Pike Delaware Valley Non-Res. 024024 0 0 01/00/00 520106
Shrewsbury York York Southern York Resident 025181 0.013 n/a 01/01/12 671105
Shrewsbury York York Southern York Non-Res. 025180 0 0 01/01/02 671105
Shrewsbury Twp Lycoming Lycoming East Lycoming Resident 023431 0.017 n/a 01/01/12 410108
Shrewsbury Twp Lycoming Lycoming East Lycoming Non-Res. 023430 0 0 01/01/02 410108
Shrewsbury Twp Sullivan Sullivan Sullivan County Resident 024379 0.01 n/a 01/01/12 570113
Shrewsbury Twp Sullivan Sullivan Sullivan County Non-Res. 024378 0 0 01/01/02 570113
Shrewsbury Twp York York Southern York Resident 025139 0.013 n/a 01/01/12 671106
Shrewsbury Twp York York Southern York Non-Res. 025138 0 52.00 01/01/06 671106
Silver Lake Twp Susquehanna Susquehanna Montrose Resident 024427 0 n/a 01/01/12 580411
Silver Lake Twp Susquehanna Susquehanna Montrose Non-Res. 024426 0 0 01/00/00 580411
Silver Spring Twp Cumberland Cumberland Cumberland Valley Resident 022023 0.017 n/a 01/01/14 210404
Tax Manual Local Tax Chapter 13: Pennsylvania • 143
Silver Spring Twp Cumberland Cumberland Cumberland Valley Non-Res. 022022 0.01 52.00 01/01/06 210404
Silverdale Bucks Bucks Pennridge Resident 021079 0.015 n/a 01/01/12 091107
Silverdale Bucks Bucks Pennridge Non-Res. 021078 0.01 5.00 01/01/02 091107
Sinking Spring Berks Berks Wilson Resident 020777 0.01 n/a 01/01/12 061602
Sinking Spring Berks Berks Wilson Non-Res. 020776 0.01 52.00 01/01/05 061602
Skippack Twp Montgomery Montgomery Perkiomen Valley Resident 023761 0.0165 n/a 01/01/12 461205
Skippack Twp Montgomery Montgomery Perkiomen Valley Non-Res. 023760 0.01 0 01/01/85 461205
Slatington Lehigh Lehigh Northern Lehigh Resident 023175 0.01 n/a 01/01/12 390401
Slatington Lehigh Lehigh Northern Lehigh Non-Res. 023174 0.01 52.00 01/01/07 390401
Sligo Clarion Clarion Union Resident 021665 0.01 n/a 01/01/12 160704
Sligo Clarion Clarion Union Non-Res. 021664 0.01 52.00 01/01/09 160704
Slippery Rock Butler Butler Slippery Rock Resident 021143 0.01 n/a 01/01/12 100608
Slippery Rock Butler Butler Slippery Rock Non-Res. 021142 0.01 52.00 01/01/17 100608
Slippery Rock Twp Butler Butler Slippery Rock Resident 021159 0.01 n/a 01/01/12 100609
Slippery Rock Twp Butler Butler Slippery Rock Non-Res. 021158 0.01 0 07/01/12 100609
Slippery Rock Twp Lawrence Lawrence Laurel Resident 023071 0.01 n/a 01/01/12 370203
Slippery Rock Twp Lawrence Lawrence Laurel Non-Res. 023070 0 0 01/01/02 370203
Slocum Twp Luzerne Luzerne Crestwood Resident 023299 0.01 n/a 01/01/12 400107
Slocum Twp Luzerne Luzerne Crestwood Non-Res. 023298 0 10.00 01/01/02 400107
Smethport Mckean Mckean Smethport Resident 023487 0.01 n/a 01/01/12 420505
Smethport Mckean Mckean Smethport Non-Res. 023486 0 52.00 01/01/08 420505
Smicksburg Armstrong Indiana Armstrong Resident 022741 0.01 n/a 01/01/12 030229
Smicksburg Armstrong Indiana Armstrong Non-Res. 022740 0.01 10.00 07/01/13 030229
Smith Twp Washington Washington Burgettstown Resident 024761 0.01 n/a 01/01/12 630404
Smith Twp Washington Washington Burgettstown Non-Res. 024760 0.01 52.00 07/01/12 630404
Smithfield Fayette Fayette Albert Gallatin Resident 022421 0.01 n/a 01/01/12 260107
Smithfield Fayette Fayette Albert Gallatin Non-Res. 022420 0.01 52.00 07/01/15 260107
Smithfield Twp Bradford Bradford Athens Resident 020925 0.0156 n/a 01/01/12 080105
Smithfield Twp Bradford Bradford Athens Non-Res. 020924 0.01 0 01/01/17 080105
Smithfield Twp Huntingdon Huntingdon Huntingdon Resident 022619 0.015 n/a 01/01/12 310112
Smithfield Twp Huntingdon Huntingdon Huntingdon Non-Res. 022618 0.005 52.00 07/01/17 310112
144 • Chapter 13: Pennsylvania Tax Manual Local Tax
Smithfield Twp Monroe Monroe East Stroudsburg Resident 023655 0.01 n/a 01/01/12 450104
Smithfield Twp Monroe Monroe East Stroudsburg Non-Res. 023654 0.01 52.00 07/01/11 450104
Smithton Westmoreland Westmoreland Yough Resident 024999 0.01 n/a 01/01/12 651704
Smithton Westmoreland Westmoreland Yough Non-Res. 024998 0.05 52.00 07/01/13 651704
Snake Spring Twp Bedford Bedford Bedford Resident 020665 0.015 n/a 01/01/12 050110
Snake Spring Twp Bedford Bedford Bedford Non-Res. 020664 0.01 10.00 12/15/06 050110
Snow Shoe Centre Centre Bald Eagle Resident 021455 0.0255 n/a 01/01/12 140108
Snow Shoe Centre Centre Bald Eagle Non-Res. 021454 0.01 10.00 07/01/12 140108
Snow Shoe Twp Centre Centre Bald Eagle Resident 021431 0.0255 n/a 01/01/12 140109
Snow Shoe Twp Centre Centre Bald Eagle Non-Res. 021430 0.005 10.00 01/01/02 140109
Snyder Twp Blair Blair Tyrone Resident 020871 0.0115 n/a 01/01/12 070601
Snyder Twp Blair Blair Tyrone Non-Res. 020870 0.01 52.00 01/01/17 070601
Snyder Twp Jefferson Jefferson Brockway Resident 022783 0.01 n/a 01/01/12 330104
Snyder Twp Jefferson Jefferson Brockway Non-Res. 022782 0.01 52.00 07/01/17 330104
Snydertown Northumberland Northumberland Shikellamy Resident 023929 0.01 n/a 01/01/12 490504
Snydertown Northumberland Northumberland Shikellamy Non-Res. 023928 0.01 0 01/01/02 490504
Solebury Twp Bucks Bucks New Hope-Solebury Resident 021081 0.01 n/a 01/01/12 090902
Solebury Twp Bucks Bucks New Hope-Solebury Non-Res. 021080 0.01 52.00 07/01/09 090902
Somerset Somerset Somerset Somerset Resident 024299 0.01 n/a 01/01/12 560903
Somerset Somerset Somerset Somerset Non-Res. 024298 0.005 52.00 01/01/06 560903
Somerset Twp Somerset Somerset Somerset Resident 024325 0.01 n/a 01/01/12 560904
Somerset Twp Somerset Somerset Somerset Non-Res. 024324 0.005 5.00 01/01/02 560904
Somerset Twp Washington Washington Bentworth Resident 024763 0.01 n/a 01/01/12 630205
Somerset Twp Washington Washington Bentworth Non-Res. 024762 0.005 10.00 07/01/14 630205
Souderton Montgomery Montgomery Souderton Resident 023701 0.01 n/a 01/01/12 461504
Souderton Montgomery Montgomery Souderton Non-Res. 023700 0.01 52.00 01/01/09 461504
South Abington Twp Lackawanna Lackawanna Abington Heights Resident 022901 0.01 n/a 01/01/12 350108
South Abington Twp Lackawanna Lackawanna Abington Heights Non-Res. 022900 0.01 52.00 01/01/11 350108
South Annville Twp Lebanon Lebanon Annville-Cleona Resident 023127 0.014 n/a 01/01/12 380104
South Annville Twp Lebanon Lebanon Annville-Cleona Non-Res. 023126 0 0 01/01/02 380104
South Beaver Twp Beaver Beaver Blackhawk Resident 020579 0.01 n/a 01/01/12 040506
Tax Manual Local Tax Chapter 13: Pennsylvania • 145
South Beaver Twp Beaver Beaver Blackhawk Non-Res. 020578 0.005 10.00 01/01/02 040506
South Bend Twp Armstrong Armstrong Armstrong Resident 020473 0.01 n/a 01/01/12 030222
South Bend Twp Armstrong Armstrong Armstrong Non-Res. 020472 0.005 0 12/15/06 030222
South Bethlehem Clarion Armstrong Redbank Valley Resident 020511 0.01 n/a 01/01/12 160604
South Bethlehem Clarion Armstrong Redbank Valley Non-Res. 020510 0 0 01/01/02 160604
South Buffalo Twp Butler Armstrong Freeport Resident 020475 0.01 n/a 01/01/12 100202
South Buffalo Twp Butler Armstrong Freeport Non-Res. 020474 0.01 52.00 01/01/12 100202
South Canaan Twp Wayne Wayne Western Wayne Resident 025255 0 n/a 01/01/12 640205
South Canaan Twp Wayne Wayne Western Wayne Non-Res. 025254 0 10.00 01/01/87 640205
South Centre Twp Columbia Columbia Central Columbia Resident 021871 0.0155 n/a 01/01/12 190407
South Centre Twp Columbia Columbia Central Columbia Non-Res. 021870 0.01 52.00 01/01/07 190407
South Coatesville Chester Chester Coatesville Resident 021593 0.01 n/a 01/01/12 150206
South Coatesville Chester Chester Coatesville Non-Res. 021592 0.01 52.00 01/01/07 150206
South Connellsville Fayette Fayette Connellsville Resident 022423 0.01 n/a 01/01/12 260308
South Connellsville Fayette Fayette Connellsville Non-Res. 022422 0.01 10.00 01/01/02 260308
South Coventry Twp Chester Chester Owen J Roberts Resident 021533 0.01 n/a 01/01/12 150605
South Coventry Twp Chester Chester Owen J Roberts Non-Res. 021532 0.005 52.00 01/01/08 150605
South Creek Twp Bradford Bradford Troy Resident 020927 0.01 n/a 01/01/125 080607
South Creek Twp Bradford Bradford Troy Non-Res. 020926 0 0 01/01/95 080607
South Fayette Twp Allegheny Southwest Allegheny South Fayette Twp Resident 020365 0.01 n/a 01/01/12 731301
South Fayette Twp Allegheny Southwest Allegheny South Fayette Twp Non-Res. 020364 0.01 52.00 01/01/08 731301
South Fork Cambria Cambria Forest Hills Resident 021315 0.01 n/a 01/01/12 110604
South Fork Cambria Cambria Forest Hills Non-Res. 021314 0.01 52.00 01/01/17 110604
South Franklin Twp Washington Washington Mcguffey Resident 024765 0.01 n/a 01/01/12 631008
South Franklin Twp Washington Washington Mcguffey Non-Res. 024764 0.01 47.00 07/01/12 631008
South Greensburg Westmoreland Westmoreland Greensburg Salem Resident 024925 0.01 n/a 01/01/12 650604
South Greensburg Westmoreland Westmoreland Greensburg Salem Non-Res. 024924 0 52.00 01/01/07 650604
South Greensburg Westmoreland Westmoreland Hempfield Resident 025681 0.01 n/a 01/01/12 650708
South Greensburg Westmoreland Westmoreland Hempfield Non-Res. 025680 0 52.00 01/01/12 650708
South Hanover Twp Dauphin Dauphin Lower Dauphin Resident 022101 0.01 n/a 01/01/12 220505
South Hanover Twp Dauphin Dauphin Lower Dauphin Non-Res. 022100 0.01 10.00 01/01/02 220505
146 • Chapter 13: Pennsylvania Tax Manual Local Tax
South Heidelberg Twp Berks Berks Conrad Weiser Resident 020783 0.01 n/a 01/01/12 060405
South Heidelberg Twp Berks Berks Conrad Weiser Non-Res. 020782 0.01 52.00 01/01/09 060405
South Heights Beaver Beaver Ambridge Resident 020611 0.01 n/a 01/01/12 040205
South Heights Beaver Beaver Ambridge Non-Res. 020610 0 52.00 11/01/05 040205
South Huntingdon Twp Westmoreland Westmoreland Yough Resident 024951 0.01 n/a 01/01/12 651705
South Huntingdon Twp Westmoreland Westmoreland Yough Non-Res. 024950 0 10.00 01/01/02 651705
South Lebanon Twp Lebanon Lebanon Cornwall-Lebanon Resident 023149 0.01 n/a 01/01/12 380205
South Lebanon Twp Lebanon Lebanon Cornwall-Lebanon Non-Res. 023148 0 52.00 01/01/06 380205
South Londonderry Twp Lebanon Lebanon Palmyra Resident 023129 0.01 n/a 01/01/12 380603
South Londonderry Twp Lebanon Lebanon Palmyra Non-Res. 023128 0 52.00 01/01/06 380603
South Mahoning Twp Indiana Indiana Marion Center Resident 022705 0.0135 n/a 01/01/12 320409
South Mahoning Twp Indiana Indiana Marion Center Non-Res. 022704 0.005 0 07/01/17 320409
South Manheim Twp Schuylkill Schuylkill Schuylkill Haven Resident 024169 0.01 n/a 01/01/12 540904
South Manheim Twp Schuylkill Schuylkill Schuylkill Haven Non-Res. 024168 0 5.00 07/01/09 540904
South Middleton Twp Cumberland Cumberland South Middleton Resident 022027 0.016 n/a 01/01/12 210801
South Middleton Twp Cumberland Cumberland South Middleton Non-Res. 022026 0.005 52.00 01/01/17 210801
South New Castle Lawrence Lawrence Shenango Resident 023091 0.01 n/a 01/01/12 370602
South New Castle Lawrence Lawrence Shenango Non-Res. 023090 0 10.00 01/01/02 370602
South Newton Twp Cumberland Cumberland Big Spring Resident 022029 0.0165 n/a 01/01/12 210107
South Newton Twp Cumberland Cumberland Big Spring Non-Res. 022028 0.01 35.00 07/01/10 210107
South Park Twp Allegheny Southwest Allegheny South Park Resident 020367 0.01 n/a 01/01/12 731401
South Park Twp Allegheny Southwest Allegheny South Park Non-Res. 020366 0.01 52.00 01/01/17 731401
South Pymatuning Twp Mercer Mercer Sharpsville Resident 023559 0.01 n/a 01/01/12 431003
South Pymatuning Twp Mercer Mercer Sharpsville Non-Res. 023558 0.01 52.00 12/15/06 431003
South Renovo Clinton Clinton Keystone Central Resident 021821 0.015 n/a 01/01/12 180126
South Renovo Clinton Clinton Keystone Central Non-Res. 021820 0.01 52.00 07/01/12 180126
South Shenango Twp Crawford Crawford Jamestown Resident 021935 0.01 n/a 01/01/12 200301
South Shenango Twp Crawford Crawford Jamestown Non-Res. 021934 0.01 0 01/01/17 200301
South Strabane Twp Washington Washington Trinity Resident 024769 0.01 n/a 01/01/12 631304
South Strabane Twp Washington Washington Trinity Non-Res. 024768 0.01 52.00 07/01/12 631304
South Union Twp Fayette Fayette Laurel Highlands Resident 022385 0.01 n/a 01/01/12 260503
Tax Manual Local Tax Chapter 13: Pennsylvania • 147
South Union Twp Fayette Fayette Laurel Highlands Non-Res. 022384 0.01 52.00 01/01/11 260503
South Versailles Twp Westmoreland Allegheny - NSD Norwin Resident 020369 0.01 n/a 01/01/12 651404
South Versailles Twp Westmoreland Allegheny - NSD Norwin Non-Res. 020368 0.005 5.00 01/01/17 651404
South Versailles Twp Allegheny Southeast Allegheny Mckeesport Resident 025687 0.01 n/a 01/01/12 720403
South Versailles Twp Allegheny Southeast Allegheny Mckeesport Non-Res. 025686 0.005 5.00 01/01/17 720403
South Waverly Bradford Bradford Sayre Resident 020971 0.015 n/a 01/01/12 080403
South Waverly Bradford Bradford Sayre Non-Res. 020970 0.01 0 01/01/02 080403
South Whitehall Twp Lehigh Lehigh Parkland Resident 023183 0.01 n/a 01/01/12 390602
South Whitehall Twp Lehigh Lehigh Parkland Non-Res. 023182 0.01 52.00 01/01/08 390602
South Williamsport Lycoming Lycoming South Williamsport Resident 023407 0.016 n/a 01/01/12 410703
South Williamsport Lycoming Lycoming South Williamsport Non-Res. 023406 0 52.00 07/01/10 410703
South Woodbury Twp Bedford Bedford Northern Bedford Resident 020669 0.01 n/a 01/01/12 050404
South Woodbury Twp Bedford Bedford Northern Bedford Non-Res. 020668 0.01 10.00 01/01/17 050404
Southampton Twp Bedford Bedford Everett Resident 020667 0.016 n/a 01/01/12 050305
Southampton Twp Bedford Bedford Everett Non-Res. 020666 0.01 10.00 12/15/06 050305
Southampton Twp Cumberland Cumberland Shippensburg Resident 022025 0.014 n/a 01/01/12 210705
Southampton Twp Cumberland Cumberland Shippensburg Non-Res. 022024 0 10.00 01/01/02 210705
Southampton Twp Cumberland Franklin Shippensburg Resident 022471 0.014 n/a 01/01/12 210707
Southampton Twp Cumberland Franklin Shippensburg Non-Res. 022470 0.01 10.00 12/15/06 210707
Southampton Twp Somerset Somerset Meyersdale Resident 024317 0.005 n/a 01/01/12 560306
Southampton Twp Somerset Somerset Meyersdale Non-Res. 024316 0 0 01/01/02 560306
Southmont Cambria Cambria Westmont Hilltop Resident 021265 0.01 n/a 01/01/12 111201
Southmont Cambria Cambria Westmont Hilltop Non-Res. 021264 0.01 52.00 01/01/17 111201
Southwest Greensburg Westmoreland Westmoreland Greensburg Salem Resident 024927 0.01 n/a 01/01/12 650605
Southwest Greensburg Westmoreland Westmoreland Greensburg Salem Non-Res. 024926 0 52.00 01/01/06 650605
Southwest Madison Twp Perry Perry West Perry Resident 023971 0.017 n/a 01/01/12 500409
Southwest Madison Twp Perry Perry West Perry Non-Res. 023970 0.01 0 12/15/06 500409
Southwest Twp Crawford Warren Titusville Resident 024669 0.01 n/a 01/01/12 200510
Southwest Twp Crawford Warren Titusville Non-Res. 024668 0 10.00 01/01/02 200510
Sparta Twp Erie Crawford Corry Resident 021937 0.01 n/a 01/01/12 250101
Sparta Twp Erie Crawford Corry Non-Res. 021936 0.005 0 01/01/02 250101
148 • Chapter 13: Pennsylvania Tax Manual Local Tax
Spartansburg Erie Crawford Corry Resident 021983 0.01 n/a 01/01/12 250102
Spartansburg Erie Crawford Corry Non-Res. 021982 0 52.00 01/01/17 250102
Speers Washington Washington Charleroi Resident 024813 0.01 n/a 01/01/12 630705
Speers Washington Washington Charleroi Non-Res. 024812 0.01 52.00 01/01/05 630705
Spring Brook Twp Lackawanna Lackawanna North Pocono Resident 022903 0.01 n/a 01/01/12 350608
Spring Brook Twp Lackawanna Lackawanna North Pocono Non-Res. 022902 0.005 0 07/01/17 350608
Spring City Montgomery Chester Spring-Ford Resident 021515 0.01 n/a 01/01/12 461701
Spring City Montgomery Chester Spring-Ford Non-Res. 021514 0.01 10.00 01/01/02 461701
Spring Creek Twp Elk Elk Ridgway Resident 022259 0.01 n/a 01/01/12 240204
Spring Creek Twp Elk Elk Ridgway Non-Res. 022258 0.01 10.00 01/01/17 240204
Spring Creek Twp Erie Warren Corry Resident 024687 0.01 n/a 01/01/12 250108
Spring Creek Twp Erie Warren Corry Non-Res. 024686 0.01 0 07/01/12 250108
Spring Garden Twp York York York Suburban Resident 025127 0.01 n/a 01/01/12 671501
Spring Garden Twp York York York Suburban Non-Res. 025126 0.01 52.00 01/01/05 671501
Spring Grove York York Spring Grove Resident 025183 0.01 n/a 01/01/12 671208
Spring Grove York York Spring Grove Non-Res. 025182 0.01 52.00 01/01/14 671208
Spring Twp Berks Berks Wilson Resident 020785 0.01 n/a 01/01/12 061603
Spring Twp Berks Berks Wilson Non-Res. 020784 0.01 52.00 01/01/06 061603
Spring Twp Centre Centre Bellefonte Resident 021433 0.0155 n/a 01/01/12 140204
Spring Twp Centre Centre Bellefonte Non-Res. 021432 0.005 52.00 01/01/08 140204
Spring Twp Crawford Crawford Conneaut Resident 021939 0.01 n/a 01/01/12 200111
Spring Twp Crawford Crawford Conneaut Non-Res. 021938 0.01 0 01/01/17 200111
Spring Twp Perry Perry West Perry Resident 023973 0.017 n/a 01/01/12 500410
Spring Twp Perry Perry West Perry Non-Res. 023972 0.01 0 12/15/06 500410
Spring Twp Snyder Snyder Midd-West Resident 024243 0.023 n/a 01/01/12 550110
Spring Twp Snyder Snyder Midd-West Non-Res. 024242 0.01 52.00 01/01/07 550110
Springboro Crawford Crawford Conneaut Resident 021985 0.01 n/a 01/01/12 200112
Springboro Crawford Crawford Conneaut Non-Res. 021984 0.01 0 01/01/02 200112
Springdale Allegheny North Allegheny Allegheny Valley Resident 020319 0.01 n/a 01/01/12 710103
Springdale Allegheny North Allegheny Allegheny Valley Non-Res. 020318 0.01 52.00 07/01/08 710103
Springdale Twp Allegheny North Allegheny Allegheny Valley Resident 025199 0.01 n/a 01/01/12 710104
Tax Manual Local Tax Chapter 13: Pennsylvania • 149
Springdale Twp Allegheny North Allegheny Allegheny Valley Non-Res. 025198 0.01 52.00 01/01/15 710104
Springettsbury Twp York York Central York Resident 025123 0.01 n/a 01/01/12 670103
Springettsbury Twp York York Central York Non-Res. 025122 0.01 52.00 01/01/10 670103
Springettsbury Twp York York York Suburban Resident 025683 0.01 n/a 01/01/12 671502
Springettsbury Twp York York York Suburban Non-Res. 025682 0.01 52.00 01/01/12 671502
Springfield Twp Bradford Bradford Troy Resident 020929 0.01 n/a 01/01/12 080608
Springfield Twp Bradford Bradford Troy Non-Res. 020928 0 0 01/01/02 080608
Springfield Twp Bucks Bucks Palisades Resident 021035 0.0125 n/a 01/01/12 091005
Springfield Twp Bucks Bucks Palisades Non-Res. 021034 0.01 52.00 01/11/07 091005
Springfield Twp Delaware Delaware Springfield Resident 022199 0 n/a 01/01/12 231202
Springfield Twp Delaware Delaware Springfield Non-Res. 022198 0 52.00 01/01/06 231202
Springfield Twp Erie Erie Northwestern Resident 022301 0.01 n/a 01/01/12 251106
Springfield Twp Erie Erie Northwestern Non-Res. 022300 0.01 52.00 01/01/16 251106
Springfield Twp Fayette Fayette Connellsville Resident 022387 0.01 n/a 01/01/12 260309
Springfield Twp Fayette Fayette Connellsville Non-Res. 022386 0.01 0 07/01/13 260309
Springfield Twp Huntingdon Huntingdon Southern Huntingdon Resident 022621 0.01 n/a 01/01/12 310410
Springfield Twp Huntingdon Huntingdon Southern Huntingdon Non-Res. 022620 0.01 0 07/01/17 310410
Springfield Twp Mercer Mercer Grove City Resident 023561 0.01 n/a 01/01/12 430404
Springfield Twp Mercer Mercer Grove City Non-Res. 023560 0.01 52.00 01/01/15 430404
Springfield Twp Montgomery Montgomery Springfield Twp Resident 023719 0.01 n/a 01/01/12 461601
Springfield Twp Montgomery Montgomery Springfield Twp Non-Res. 023718 0.01 0 12/15/06 461601
Springfield Twp York York Dallastown Resident 025125 0.01 n/a 01/01/12 670204
Springfield Twp York York Dallastown Non-Res. 025124 0.01 0 01/01/08 670204
Springhill Twp Fayette Fayette Albert Gallatin Resident 022389 0.01 n/a 01/01/12 260108
Springhill Twp Fayette Fayette Albert Gallatin Non-Res. 022388 0.01 10.00 01/01/02 260108
Springhill Twp Greene Greene West Greene Resident 022547 0.01 n/a 01/01/12 300509
Springhill Twp Greene Greene West Greene Non-Res. 022546 0.01 0 01/01/94 300509
Springville Twp Susquehanna Susquehanna Elk Lake Resident 024461 0.01 n/a 01/01/12 580205
Springville Twp Susquehanna Susquehanna Elk Lake Non-Res. 024460 0.01 0 01/01/85 580205
Spruce Creek Twp Huntingdon Huntingdon Juniata Valley Resident 022653 0.0175 n/a 07/01/14 310207
Spruce Creek Twp Huntingdon Huntingdon Juniata Valley Non-Res. 022652 0.01 0 07/01/17 310207
150 • Chapter 13: Pennsylvania Tax Manual Local Tax
Spruce Hill Twp Juniata Juniata Juniata County Resident 022827 0.01 n/a 01/01/12 340111
Spruce Hill Twp Juniata Juniata Juniata County Non-Res. 022826 0 0 01/01/02 340111
St Clair Schuylkill Schuylkill Saint Clair Resident 024143 0.01 n/a 01/01/12 540706
St Clair Schuylkill Schuylkill Saint Clair Non-Res. 024142 0.01 52.00 01/01/18 540706
St Clair Twp Westmoreland Westmoreland Ligonier Valley Resident 024943 0.01 n/a 01/01/12 651009
St Clair Twp Westmoreland Westmoreland Ligonier Valley Non-Res. 024942 0. 52.00 01/01/05 651009
St. Clairsville Bedford Bedford Chestnut Ridge Resident 020663 0.01 n/a 01/01/12 050210
St. Clairsville Bedford Bedford Chestnut Ridge Non-Res. 020662 0 0 01/01/02 050210
St. Lawrence Berks Berks Exeter Township Resident 020781 0.01 n/a 01/01/12 060602
St. Lawrence Berks Berks Exeter Township Non-Res. 020780 0.01 52.00 07/01/09 060602
St. Marys Elk Elk St Marys Resident 022255 0.01 n/a 01/01/12 240304
St. Marys Elk Elk St Marys Non-Res. 022254 0.01 52.00 01/01/05 240304
St. Petersburg Clarion Clarion Alleg.-Clarion Valley Resident 021661 0.01 n/a 01/01/12 160107
St. Petersburg Clarion Clarion Alleg.-Clarion Valley Non-Res. 021660 0.005 0 01/01/85 160107
St. Thomas Twp Franklin Franklin Tuscarora Resident 022485 0.01 n/a 01/01/12 280404
St. Thomas Twp Franklin Franklin Tuscarora Non-Res. 022484 0 0 01/01/02 280404
Standing Stone Twp Bradford Bradford Towanda Resident 020931 0.0124 n/a 07/01/13 080506
Standing Stone Twp Bradford Bradford Towanda Non-Res. 020930 0.01 0 07/01/12 080506
Starrucca Susquehanna Wayne Susquehanna Community Resident 024875 0 n/a 01/01/12 580609
Starrucca Susquehanna Wayne Susquehanna Community Non-Res. 024874 0 0 01/00/00 580609
State College Centre Centre State College Resident 021421 0.02250 n/a 01/01/12 140407
State College Centre Centre State College Non-Res. 021420 0.01 52.00 01/01/05 140407
Steelton Dauphin Dauphin Steelton-Highspire Resident 022095 0.01 n/a 01/01/12 220802
Steelton Dauphin Dauphin Steelton-Highspire Non-Res. 022094 0.01 52.00 12/15/06 220802
Sterling Twp Wayne Wayne Western Wayne Resident 025271 0.01 n/a 01/01/12 640206
Sterling Twp Wayne Wayne Western Wayne Non-Res. 025270 0.01 0 07/01/09 640206
Steuben Twp Crawford Crawford Penncrest Resident 021941 0.01 n/a 01/01/12 200412
Steuben Twp Crawford Crawford Penncrest Non-Res. 021940 0.01 0 07/01/12 200412
Stevens Twp Bradford Bradford Wyalusing Resident 020933 0.0144 n/a 01/01/12 080705
Stevens Twp Bradford Bradford Wyalusing Non-Res. 020932 0 0 01/01/02 080705
Stewardson Twp Clinton Potter Keystone Central Resident 024061 0.015 n/a 01/01/12 180129
Tax Manual Local Tax Chapter 13: Pennsylvania • 151
Stewardson Twp Clinton Potter Keystone Central Non-Res. 024060 0 10.00 01/01/02 180129
Stewart Twp Fayette Fayette Uniontown Resident 022391 0.01 n/a 01/01/12 260607
Stewart Twp Fayette Fayette Uniontown Non-Res. 022390 0.01 10.00 01/01/02 260607
Stewartstown York York South Eastern Resident 025185 0.01 n/a 01/01/12 670908
Stewartstown York York South Eastern Non-Res. 025184 0.01 10.00 07/01/12 670908
Stillwater Columbia Columbia Benton Resident 021887 0.016 n/a 01/01/12 190105
Stillwater Columbia Columbia Benton Non-Res. 021886 0 10.00 12/15/06 190105
Stockdale Washington Washington Charleroi Resident 024815 0.01 n/a 01/01/12 630706
Stockdale Washington Washington Charleroi Non-Res. 024814 0.01 5.00 07/01/15 630706
Stockertown Northampton Northampton Nazareth Resident 023857 0.012 n/a 01/01/12 480404
Stockertown Northampton Northampton Nazareth Non-Res. 023856 0.01 52.00 01/01/05 480404
Stoneboro Mercer Mercer Lakeview Resident 023585 0.01 n/a 01/01/12 430610
Stoneboro Mercer Mercer Lakeview Non-Res. 023584 0.01 10.00 01/01/02 430610
Stonycreek Twp Cambria Cambria Greater Johnstown Resident 021277 0.01 n/a 01/01/12 110704
Stonycreek Twp Cambria Cambria Greater Johnstown Non-Res. 021276 0.005 52.00 01/01/06 110704
Stonycreek Twp Somerset Somerset Shanksville-Stonycreek Resident 024319 0.01 n/a 01/01/12 560803
Stonycreek Twp Somerset Somerset Shanksville-Stonycreek Non-Res. 024318 0.01 0 01/01/18 560803
Stowe Twp Allegheny Southwest Allegheny Sto-Rox Resident 020321 0.01 n/a 01/01/12 731602
Stowe Twp Allegheny Southwest Allegheny Sto-Rox Non-Res. 020320 0.01 52.00 01/01/05 731602
Stoystown Somerset Somerset North Star Resident 024355 0.01 n/a 01/01/12 560406
Stoystown Somerset Somerset North Star Non-Res. 024354 0 0 01/01/11 560406
Straban Twp Adams Adams Conewago Valley Resident 020149 0.015 n/a 01/01/12 010210
Straban Twp Adams Adams Conewago Valley Non-Res. 020148 0.01 10.00 01/01/17 010210
Straban Twp Adams Adams Gettysburg Resident 025602 0.017 n/a 01/01/12 010407
Straban Twp Adams Adams Gettysburg Non-Res. 025601 0.01 10.00 12/15/06 010407
Strasburg Lancaster Lancaster Lampeter-Strasburg Resident 023043 0.01 n/a 01/01/12 360901
Strasburg Lancaster Lancaster Lampeter-Strasburg Non-Res. 023042 0.01 0 07/01/17 360901
Strasburg Twp Lancaster Lancaster Lampeter-Strasburg Resident 022999 0.01 n/a 01/01/12 360902
Strasburg Twp Lancaster Lancaster Lampeter-Strasburg Non-Res. 022998 0 52.00 07/01/17 360902
Strattanville Clarion Clarion Clarion-Limestone Resident 021667 0.01 n/a 01/01/12 160304
Strattanville Clarion Clarion Clarion-Limestone Non-Res. 021666 0 52.00 07/01/06 160304
152 • Chapter 13: Pennsylvania Tax Manual Local Tax
Strausstown Berks Berks Hamburg Resident 020833 0.01 n/a 01/01/12 060904
Strausstown Berks Berks Hamburg Non-Res. 020832 0.01 52.00 01/01/08 060904
Stroud Twp Monroe Monroe Stroudsburg Resident 023657 0.0125 n/a 01/01/12 450403
Stroud Twp Monroe Monroe Stroudsburg Non-Res. 023656 0.0100 52.00 01/01/08 450403
Stroudsburg Monroe Monroe Stroudsburg Resident 023641 0.01 n/a 01/01/12 450404
Stroudsburg Monroe Monroe Stroudsburg Non-Res. 023640 0.01 52.00 01/01/06 450404
Sugarcreek Warren Venango Valley Grove Resident 024625 0.01 n/a 01/01/12 610403
Sugarcreek Warren Venango Valley Grove Non-Res. 024624 0.01 52.00 01/01/07 610403
Sugar Grove Mercer Warren Warren County Resident 024689 0.01 n/a 01/01/12 620118
Sugar Grove Mercer Warren Warren County Non-Res. 024688 0 5.00 01/01/02 620118
Sugar Grove Twp Warren Mercer Greenville Resident 023563 0.01 n/a 01/01/12 430303
Sugar Grove Twp Warren Mercer Greenville Non-Res. 023562 0.01 10.00 04/01/96 430303
Sugar Grove Twp Luzerne Warren Warren County Resident 024673 0.01 n/a 01/01/12 620119
Sugar Grove Twp Luzerne Warren Warren County Non-Res. 024672 0 5.00 01/01/02 620119
Sugar Notch Venango Luzerne Hanover Resident 023339 0.01 n/a 01/01/12 400403
Sugar Notch Venango Luzerne Hanover Non-Res. 023338 0.01 52.00 07/01/17 400403
Sugarcreek Twp Butler Armstrong Karns City Resident 020477 0.01 n/a 01/01/12 100303
Sugarcreek Twp Butler Armstrong Karns City Non-Res. 020476 0.01 5.00 01/01/96 100303
Sugarloaf Twp Columbia Columbia Benton Resident 021873 0.016 n/a 01/01/12 190106
Sugarloaf Twp Columbia Columbia Benton Non-Res. 021872 0 52.00 07/01/12 190106
Sugarloaf Twp Luzerne Luzerne Hazleton Resident 023337 0.015 n/a 01/01/12 400511
Sugarloaf Twp Luzerne Luzerne Hazleton Non-Res. 023336 0.01 52.00 07/01/10 400511
Sullivan Twp Tioga Tioga Southern Tioga Resident 024517 0.017 n/a 01/01/12 590215
Sullivan Twp Tioga Tioga Southern Tioga Non-Res. 024516 0 0 01/01/02 590215
Summerhill Cambria Cambria Forest Hills Resident 021317 0.01 n/a 01/01/12 110605
Summerhill Cambria Cambria Forest Hills Non-Res. 021316 0.005 0 01/01/02 110605
Summerhill Twp Cambria Cambria Forest Hills Resident 025225 0.01 n/a 01/01/12 110606
Summerhill Twp Cambria Cambria Forest Hills Non-Res. 025224 0.01 52.00 07/01/12 110606
Summerhill Twp Crawford Crawford Conneaut Resident 021943 0.01 n/a 01/01/12 200113
Summerhill Twp Crawford Crawford Conneaut Non-Res. 021942 0.01 10.00 01/01/86 200113
Summerville Jefferson Jefferson Brookville Resident 022801 0.01 n/a 01/01/12 330210
Tax Manual Local Tax Chapter 13: Pennsylvania • 153
Summerville Jefferson Jefferson Brookville Non-Res. 022800 0.01 10.00 01/01/02 330210
Summit Hill Carbon Carbon Panther Valley Resident 021369 0.01 n/a 01/01/12 130403
Summit Hill Carbon Carbon Panther Valley Non-Res. 021368 0.01 10.00 01/01/02 130403
Summit Twp Butler Butler Butler Resident 021167 0.01 n/a 01/01/12 100109
Summit Twp Butler Butler Butler Non-Res. 021166 0 52.00 01/01/07 100109
Summit Twp Crawford Crawford Conneaut Resident 021945 0.01 n/a 01/01/12 200114
Summit Twp Crawford Crawford Conneaut Non-Res. 021944 0.01 0 01/01/09 200114
Summit Twp Erie Erie Fort Leboeuf Resident 022303 0.01 n/a 01/01/12 250403
Summit Twp Erie Erie Fort Leboeuf Non-Res. 022302 0.01 52.00 01/01/16 250403
Summit Twp Potter Potter Coudersport Resident 024063 0.01 n/a 01/01/12 530206
Summit Twp Potter Potter Coudersport Non-Res. 024062 0.005 5.00 01/01/13 530206
Summit Twp Somerset Somerset Meyersdale Resident 024321 0.01 n/a 01/01/12 560307
Summit Twp Somerset Somerset Meyersdale Non-Res. 024320 0.005 52.00 01/01/07 560307
Sunbury Northumberland Northumberland Shikellamy Resident 023899 0.01 n/a 01/01/12 490505
Sunbury Northumberland Northumberland Shikellamy Non-Res. 023898 0.01 52.00 01/01/05 490505
Susquehanna Depot Susquehanna Susquehanna Susquehanna Community Resident 024419 0 n/a 01/01/12 580606
Susquehanna Depot Susquehanna Susquehanna Susquehanna Community Non-Res. 024418 0 0 01/00/00 580606
Susquehanna Twp Cambria Cambria Northern Cambria Resident 021279 0.01 n/a 01/01/12 110803
Susquehanna Twp Cambria Cambria Northern Cambria Non-Res. 021278 0.01 10.00 01/01/17 110803
Susquehanna Twp Dauphin Dauphin Susquehanna Twp Resident 022103 0.01 n/a 01/01/12 220901
Susquehanna Twp Dauphin Dauphin Susquehanna Twp Non-Res. 022102 0.01 52.00 12/15/06 220901
Susquehanna Twp Juniata Juniata Juniata County Resident 022829 0.01 n/a 01/01/12 340112
Susquehanna Twp Juniata Juniata Juniata County Non-Res. 022828 0 52.00 07/01/10 340112
Susquehanna Twp Lycoming Lycoming South Williamsport Resident 023381 0.016 n/a 01/01/12 410704
Susquehanna Twp Lycoming Lycoming South Williamsport Non-Res. 023380 0 0 01/01/05 410704
Sutersville Westmoreland Westmoreland Yough Resident 025001 0.01 n/a 01/01/12 651706
Sutersville Westmoreland Westmoreland Yough Non-Res. 025000 0.005 10.00 07/01/12 651706
Swarthmore Delaware Delaware Wallingford-Swarthmore Resident 022201 0 n/a 01/01/12 231404
Swarthmore Delaware Delaware Wallingford- Swarthmore Non-Res. 022200 0 52.00 01/11/06 231404
Swatara Twp Dauphin Dauphin Central Dauphin Resident 022137 0.02 n/a 01/01/12 220106
Swatara Twp Dauphin Dauphin Central Dauphin Non-Res. 022136 0.01 52.00 01/01/05 220106
154 • Chapter 13: Pennsylvania Tax Manual Local Tax
Swatara Twp Lebanon Lebanon Northern Lebanon Resident 023131 0.01 n/a 01/01/12 380505
Swatara Twp Lebanon Lebanon Northern Lebanon Non-Res. 023130 0.005 0 01/01/02 380505
Sweden Twp Potter Potter Coudersport Resident 024065 0.01 n/a 01/01/12 530207
Sweden Twp Potter Potter Coudersport Non-Res. 024064 0 10.00 12/15/06 530207
Swissvale Allegheny Southeast Allegheny Woodland Hills Resident 020323 0.01 n/a 01/01/12 721010
Swissvale Allegheny Southeast Allegheny Woodland Hills Non-Res. 020322 0 52.00 12/29/06 721010
Swoyersville Luzerne Luzerne Wyoming Valley West Resident 023275 0.01 n/a 01/01/12 401109
Swoyersville Luzerne Luzerne Wyoming Valley West Non-Res. 023274 0.01 10.00 01/01/13 401109
Sykesville Clearfield Jefferson Dubois Resident 022803 0.01 n/a 01/01/12 170310
Sykesville Clearfield Jefferson Dubois Non-Res. 022802 0.01 52.00 01/01/13 170310
Sylvania Bradford Bradford Troy Resident 020981 0.01 n/a 01/01/12 080609
Sylvania Bradford Bradford Troy Non-Res. 020980 0 0 01/01/02 080609
Sylvania Twp Potter Potter Austin Resident 024067 0.01 n/a 01/01/12 530104
Sylvania Twp Potter Potter Austin Non-Res. 024066 0.01 0 07/01/07 530104
Tax Manual Local Tax Chapter 13: Pennsylvania • 155
‘T’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Tamaqua Schuylkill Schuylkill Tamaqua Resident 024147 0.01 n/a 02/06/07 541003
Tamaqua Schuylkill Schuylkill Tamaqua Non-Res. 024146 0.01 52.00 01/01/14 541003
Tarentum Allegheny North Allegheny Highlands Resident 020325 0.01 n/a 01/01/05 710604
Tarentum Allegheny North Allegheny Highlands Non-Res. 020324 0 52.00 12/15/06 710604
Tatamy Northampton Northampton Nazareth Resident 023859 0.012 n/a 07/01/06 480405
Tatamy Northampton Northampton Nazareth Non-Res. 023858 0.01 52.00 01/01/05 480405
Taylor Lackawanna Lackawanna Riverside Resident 022889 0.01 n/a 01/01/06 350802
Taylor Lackawanna Lackawanna Riverside Non-Res. 022888 0.01 52.00 01/01/06 350802
Taylor Twp Blair Blair Spring Cove Resident 020873 0.01 n/a 07/01/09 070506
Taylor Twp Blair Blair Spring Cove Non-Res. 020872 0 52.00 07/01/09 070506
Taylor Twp Blair Centre Tyrone Resident 021435 0.0115 n/a 07/01/02 070604
Taylor Twp Blair Centre Tyrone Non-Res. 021434 0 0 12/15/06 070604
Taylor Twp Fulton Fulton Forbes Road Resident 022501 0.01 n/a 01/01/86 290202
Taylor Twp Fulton Fulton Forbes Road Non-Res. 022500 0 0 01/01/02 290202
Taylor Twp Lawrence Lawrence New Castle Resident 023075 0.01 n/a 12/15/06 370502
Taylor Twp Lawrence Lawrence New Castle Non-Res. 023074 0.01 10.00 01/01/02 370502
Telford Montgomery Montgomery Souderton Resident 023707 0.01 n/a 01/01/85 461505
Telford Montgomery Montgomery Souderton Non-Res. 023706 0.01 52.00 07/01/15 461505
Tell Twp Huntingdon Huntingdon Southern Huntingdon Resident 022623 0.01 n/a 01/01/86 310411
Tell Twp Huntingdon Huntingdon Southern Huntingdon Non-Res. 022622 0.005 0 07/01/17 310411
Terre Hill Lancaster Lancaster Eastern Lancaster Resident 023001 0.01 n/a 01/01/85 360506
Terre Hill Lancaster Lancaster Eastern Lancaster Non-Res. 023000 0.01 10.00 07/01/17 360506
Terry Twp Bradford Bradford Wyalusing Resident 020935 0.0144 n/a 01/01/11 080706
Terry Twp Bradford Bradford Wyalusing Non-Res. 020934 0 0 01/01/02 080706
Texas Twp Pike Wayne Wallenpaupack Resident 024867 0 n/a 12/15/06 520209
Texas Twp Pike Wayne Wallenpaupack Non-Res. 024866 0 10.00 12/15/06 520209
Texas Twp Wayne Wayne Wayne Highlands Resident 025685 0 n/a 01/01/12 640114
Texas Twp Wayne Wayne Wayne Highlands Non-Res. 025684 0 10.00 01/01/12 640114
156 • Chapter 13: Pennsylvania Tax Manual Local Tax
Thompson Twp Fulton Fulton Southern Fulton Resident 022503 0.01 n/a 01/01/86 290304
Thompson Twp Fulton Fulton Southern Fulton Non-Res. 022502 0 0 01/01/02 290304
Thompson Susquehanna Susquehanna Susquehanna Community Resident 024463 0 n/a 01/01/86 580607
Thompson Susquehanna Susquehanna Susquehanna Community Non-Res. 024462 0 0 01/00/00 580607
Thompson Twp Susquehanna Susquehanna Susquehanna Community Resident 024429 0 n/a 01/01/86 580608
Thompson Twp Susquehanna Susquehanna Susquehanna Community Non-Res. 024428 0 0 01/00/00 580608
Thompsontown Juniata Juniata Juniata County Resident 022843 0.01 n/a 01/01/85 340113
Thompsontown Juniata Juniata Juniata County Non-Res. 022842 0 0 01/01/02 340113
Thornburg Allegheny Southwest Allegheny Montour Resident 020411 0.01 n/a 01/01/05 731005
Thornburg Allegheny Southwest Allegheny Montour Non-Res. 020410 0 52.00 01/01/05 731005
Thornbury Twp Chester Chester West Chester Resident 021535 0.01 n/a 01/01/10 151203
Thornbury Twp Chester Chester West Chester Non-Res. 021534 0.005 52.00 01/01/10 151203
Thornbury Twp Chester Delaware West Chester Resident 022209 0.01 n/a 01/01/86 151208
Thornbury Twp Chester Delaware West Chester Non-Res. 022208 0.01 0 01/01/02 151208
Thornhurst Twp Lackawanna Lackawanna North Pocono Resident 025551 0.01 n/a 01/01/70 350609
Thornhurst Twp Lackawanna Lackawanna North Pocono Non-Res. 025550 0.005 0 07/01/17 350609
Three Springs Huntingdon Huntingdon Southern Huntingdon Resident 022655 0.01 n/a 01/01/85 310412
Three Springs Huntingdon Huntingdon Southern Huntingdon Non-Res. 022654 0.005 0 01/01/02 310412
Throop Lackawanna Lackawanna Mid Valley Resident 022891 0.01 n/a 01/01/06 350503
Throop Lackawanna Lackawanna Mid Valley Non-Res. 022890 0.01 52.00 07/01/12 350503
Tidioute Warren Warren Warren County Resident 024691 0.01 n/a 01/01/85 620120
Tidioute Warren Warren Warren County Non-Res. 024690 0 5.00 01/01/15 620120
Tilden Twp Berks Berks Hamburg Resident 020787 0.01 n/a 01/01/07 060905
Tilden Twp Berks Berks Hamburg Non-Res. 020786 0.01 52.00 01/01/07 060905
Timblin Jefferson Jefferson Punxsutawney Resident 022809 0.01 n/a 01/01/85 330314
Timblin Jefferson Jefferson Punxsutawney Non-Res. 022808 0.01 0 12/15/06 330314
Tinicum Twp Bucks Bucks Palisades Resident 021089 0.0125 n/a 07/01/10 091006
Tinicum Twp Bucks Bucks Palisades Non-Res. 021088 0.01 0 07/01/10 091006
Tinicum Twp Delaware Delaware Interboro Resident 022231 0.01 n/a 12/15/06 230504
Tinicum Twp Delaware Delaware Interboro Non-Res. 022230 0.01 52.00 12/15/17 230504
Tioga Tioga Tioga Northern Tioga Resident 024547 0.017 n/a 01/01/06 590113
Tax Manual Local Tax Chapter 13: Pennsylvania • 157
Tioga Tioga Tioga Northern Tioga Non-Res. 024546 0.01 52.00 01/01/06 590113
Tioga Twp Tioga Tioga Northern Tioga Resident 024519 0.017 n/a 12/15/06 590114
Tioga Twp Tioga Tioga Northern Tioga Non-Res. 024518 0.01 10.00 01/01/02 590114
Tionesta Forest Forest Forest Resident 022443 0.01 n/a 01/01/06 270109
Tionesta Forest Forest Forest Non-Res. 022442 0.01 52.00 01/01/17 270109
Tionesta Twp Forest Forest Forest Resident 022441 0.01 n/a 12/15/06 270110
Tionesta Twp Forest Forest Forest Non-Res. 022440 0 10.00 12/15/06 270110
Titusville Crawford Crawford Titusville Resident 021917 0.01 n/a 01/01/05 200505
Titusville Crawford Crawford Titusville Non-Res. 021916 0.01 52.00 01/01/17 200505
Toboyne Twp Franklin Perry Fannett-Metal Resident 023975 0.01 n/a 07/01/89 280203
Toboyne Twp Franklin Perry Fannett-Metal Non-Res. 023974 0.01 0 01/01/02 280203
Toboyne Twp Perry Perry West Perry Resident 025604 0.017 n/a 12/15/06 500411
Toboyne Twp Perry Perry West Perry Non-Res. 025603 0.01 0 12/15/06 500411
Toby Twp Clarion Clarion Union Resident 021641 0.01 n/a 01/01/86 160705
Toby Twp Clarion Clarion Union Non-Res. 021640 0 10.00 01/01/02 160705
Tobyhanna Twp Monroe Monroe Pocono Mountain Resident 025273 0.01 n/a 01/01/10 450307
Tobyhanna Twp Monroe Monroe Pocono Mountain Non-Res. 025272 0.010 52.00 01/01/18 450307
Todd Twp Fulton Fulton Central Fulton Resident 022505 0.01 n/a 01/01/86 290104
Todd Twp Fulton Fulton Central Fulton Non-Res. 022504 0 0 01/01/02 290104
Todd Twp Bedford Huntingdon Tussey Mountain Resident 022663 0.01 n/a 01/01/98 050510
Todd Twp Bedford Huntingdon Tussey Mountain Non-Res. 022662 0 10.00 01/01/02 050510
Topton Berks Berks Brandywine Heights Resident 020809 0.01 n/a 01/01/05 060304
Topton Berks Berks Brandywine Heights Non-Res. 020808 0.01 52.00 01/01/05 060304
Towamencin Twp Montgomery Montgomery North Penn Resident 023721 0.01 n/a 01/01/06 461107
Towamencin Twp Montgomery Montgomery North Penn Non-Res. 023720 0.005 52.00 01/01/06 461107
Towamensing Twp Carbon Carbon Palmerton Resident 021375 0.01 n/a 08/01/86 130304
Towamensing Twp Carbon Carbon Palmerton Non-Res. 021374 0.01 10.00 01/01/02 130304
Towanda Bradford Bradford Towanda Resident 020915 0.0124 n/a 07/01/13 080507
Towanda Bradford Bradford Towanda Non-Res. 020914 0.01 52.00 01/01/10 080507
Towanda Twp Bradford Bradford Towanda Resident 020937 0.0124 n/a 07/01/13 080508
Towanda Twp Bradford Bradford Towanda Non-Res. 020936 0 0 01/01/02 080508
158 • Chapter 13: Pennsylvania Tax Manual Local Tax
Tower City Dauphin Schuylkill Williams Valley Resident 024217 0.01 n/a 01/01/05 221106
Tower City Dauphin Schuylkill Williams Valley Non-Res. 024216 0.01 52.00 07/01/12 221106
Townville Crawford Crawford Penncrest Resident 021987 0.01 n/a 01/01/85 200413
Townville Crawford Crawford Penncrest Non-Res. 021986 0 0 01/01/02 200413
Trafford Westmoreland Westmoreland Penn-Trafford Resident 024931 0.01 n/a 07/01/09 651504
Trafford Westmoreland Westmoreland Penn-Trafford Non-Res. 024930 0.01 52.00 07/01/09 651504
Trainer Delaware Delaware Chichester Resident 022233 0.01 n/a 01/01/05 230203
Trainer Delaware Delaware Chichester Non-Res. 022232 0.01 52.00 01/01/05 230203
Trappe Montgomery Montgomery Perkiomen Valley Resident 023763 0.0140 n/a 01/01/11 461206
Trappe Montgomery Montgomery Perkiomen Valley Non-Res. 023762 0.010 52.00 01/01/18 461206
Tredyffrin Twp Chester Chester Tredyffrin-Easttown Resident 021537 0 n/a 01/01/05 150902
Tredyffrin Twp Chester Chester Tredyffrin-Easttown Non-Res. 021536 0 52.00 01/01/05 150902
Tremont Schuylkill Schuylkill Pine Grove Resident 024219 0.01 n/a 01/01/07 540504
Tremont Schuylkill Schuylkill Pine Grove Non-Res. 024218 0.01 52.00 01/01/07 540504
Tremont Twp Schuylkill Schuylkill Pine Grove Resident 024171 0.01 n/a 12/15/06 540505
Tremont Twp Schuylkill Schuylkill Pine Grove Non-Res. 024170 0.01 52.00 12/15/06 540505
Triumph Twp Warren Warren Warren County Resident 024671 0.01 n/a 12/15/06 620121
Triumph Twp Warren Warren Warren County Non-Res. 024670 0 5.00 01/01/16 620121
Troutville Clearfield Clearfield Dubois Resident 021765 0.01 n/a 12/15/06 170306
Troutville Clearfield Clearfield Dubois Non-Res. 021764 0.01 5.00 01/01/17 170306
Troy Bradford Bradford Troy Resident 020973 0.01 n/a 01/01/85 080610
Troy Bradford Bradford Troy Non-Res. 020972 0 0 01/01/02 080610
Troy Twp Bradford Bradford Troy Resident 020939 0.01 n/a 01/01/86 080611
Troy Twp Bradford Bradford Troy Non-Res. 020938 0 0 01/01/02 080611
Troy Twp Crawford Crawford Penncrest Resident 021947 0.01 n/a 01/01/86 200414
Troy Twp Crawford Crawford Penncrest Non-Res. 021946 0.01 0 01/01/02 200414
Trumbauersville Bucks Bucks Quakertown Comm Resident 021083 0.015 n/a 12/15/06 091306
Trumbauersville Bucks Bucks Quakertown Comm Non-Res. 021082 0.01 0 01/01/02 091306
Tullytown Bucks Bucks Pennsbury Resident 021085 0 n/a 08/01/86 091203
Tullytown Bucks Bucks Pennsbury Non-Res. 021084 0 10.00 08/01/86 091203
Tulpehocken Twp Berks Berks Tulpehocken Resident 020789 0.01 n/a 01/01/86 061505
Tax Manual Local Tax Chapter 13: Pennsylvania • 159
Tulpehocken Twp Berks Berks Tulpehocken Non-Res. 020788 0.01 0 01/01/02 061505
Tunkhannock Wyoming Wyoming Tunkhannock Resident 025043 0.01 n/a 01/01/06 660210
Tunkhannock Wyoming Wyoming Tunkhannock Non-Res. 025042 0.01 52.00 01/01/06 660210
Tunkhannock Twp Monroe Monroe Pocono Mountain Resident 023659 0.01 n/a 01/01/10 450308
Tunkhannock Twp Monroe Monroe Pocono Mountain Non-Res. 023658 0.01 52.00 01/01/10 450308
Tunkhannock Twp Wyoming Wyoming Tunkhannock Resident 025035 0.01 n/a 01/01/05 660211
Tunkhannock Twp Wyoming Wyoming Tunkhannock Non-Res. 025034 0.01 52.00 01/01/05 660211
Tunnelhill Cambria Cambria Penn Cambria Resident 021319 0.01 n/a 01/01/85 110912
Tunnelhill Cambria Cambria Penn Cambria Non-Res. 021318 0.005 10.00 01/01/85 110912
Turbett Twp Juniata Juniata Juniata County Resident 022831 0.01 n/a 01/01/86 340114
Turbett Twp Juniata Juniata Juniata County Non-Res. 022830 0 0 01/01/02 340114
Turbot Twp Northumberland Northumberland Milton Resident 023911 0.018 n/a 12/15/06 490203
Turbot Twp Northumberland Northumberland Milton Non-Res. 023910 0.01 30.00 01/01/12 490203
Turbotville Northumberland Northumberland Warrior Run Resident 023931 0.018 n/a 07/01/08 490606
Turbotville Northumberland Northumberland Warrior Run Non-Res. 023930 0.005 10.00 01/01/02 490606
Turtle Creek Allegheny Southeast Allegheny Woodland Hills Resident 020331 0.01 n/a 01/01/05 721011
Turtle Creek Allegheny Southeast Allegheny Woodland Hills Non-Res. 020330 0 52.00 01/01/05 721011
Tuscarora Twp Bradford Bradford Wyalusing Resident 020941 0.0144 n/a 01/01/11 080707
Tuscarora Twp Bradford Bradford Wyalusing Non-Res. 020940 0 0 01/01/02 080707
Tuscarora Twp Juniata Juniata Juniata County Resident 022833 0.01 n/a 01/01/86 340115
Tuscarora Twp Juniata Juniata Juniata County Non-Res. 022832 0.01 0 01/01/02 340115
Tuscarora Twp Perry Perry Greenwood Resident 023977 0.0175 n/a 12/15/06 500106
Tuscarora Twp Perry Perry Greenwood Non-Res. 023976 0.01 0 01/01/02 500106
Twilight Washington Washington Charleroi Resident 024823 0.01 n/a 01/01/85 630707
Twilight Washington Washington Charleroi Non-Res. 024822 0 10.00 01/01/02 630707
Tyrone Blair Blair Tyrone Resident 020867 0.019 n/a 01/01/07 070602
Tyrone Blair Blair Tyrone Non-Res. 020866 0.01 52.00 07/01/12 070602
Tyrone Twp Adams Adams Conewago Valley Resident 020151 0.015 n/a 12/15/06 010211
Tyrone Twp Adams Adams Conewago Valley Non-Res. 020150 0.01 52.00 01/01/17 010211
Tyrone Twp Adams Adams Upper Adams Resident 025608 0.016 n/a 12/15/06 010606
Tyrone Twp Adams Adams Upper Adams Non-Res. 025607 0.01 52.00 01/01/17 010606
160 • Chapter 13: Pennsylvania Tax Manual Local Tax
Tyrone Twp Blair Blair Altoona Resident 020875 0.01 n/a 12/15/06 070103
Tyrone Twp Blair Blair Altoona Non-Res. 020874 0.01 5.00 07/01/13 070103
Tyrone Twp Blair Blair Tyrone Resident 025610 0.0115 n/a 12/15/06 070603
Tyrone Twp Blair Blair Tyrone Non-Res. 025609 0.01 0 07/01/13 070603
Tyrone Twp Perry Perry West Perry Resident 023979 0.017 n/a 12/15/06 500412
Tyrone Twp Perry Perry West Perry Non-Res. 023978 0 52.00 01/01/17 500412
‘U’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Ulster Twp Bradford Bradford Athens Resident 020975 0.0156 n/a 01/01/12 080106
Ulster Twp Bradford Bradford Athens Non-Res. 020974 0 0 01/01/02 080106
Ulysses Potter Potter Northern Potter Resident 024085 0.01 n/a 01/01/12 530406
Ulysses Potter Potter Northern Potter Non-Res. 024084 0.01 0 01/01/94 530406
Ulysses Twp Potter Potter Northern Potter Resident 024073 0.01 n/a 01/01/12 530407
Ulysses Twp Potter Potter Northern Potter Non-Res. 024072 0 0 01/01/02 530407
Union City Erie Erie Union City Resident 022295 0.01 n/a 01/01/12 251202
Union City Erie Erie Union City Non-Res. 022294 0.01 52.00 01/01/07 251202
Union Twp Adams Adams Littlestown Resident 020153 0.01 n/a 01/01/12 010506
Union Twp Adams Adams Littlestown Non-Res. 020152 0.01 10.00 07/01/15 010506
Union Twp Berks Berks Daniel Boone Resident 020791 0.01 n/a 01/01/12 060503
Union Twp Berks Berks Daniel Boone Non-Res. 020790 0.01 52.00 01/01/17 060503
Union Twp Centre Centre Bald Eagle Resident 021437 0.0255 n/a 01/01/12 140110
Union Twp Centre Centre Bald Eagle Non-Res. 021436 0.01 10.00 01/01/17 140110
Union Twp Clearfield Clearfield Dubois Resident 021729 0.01 n/a 01/01/12 170307
Union Twp Clearfield Clearfield Dubois Non-Res. 021728 0.005 10.00 01/01/02 170307
Tax Manual Local Tax Chapter 13: Pennsylvania • 161
Union Twp Crawford Crawford Crawford Central Resident 021949 0.01 n/a 01/01/12 200205
Union Twp Crawford Crawford Crawford Central Non-Res. 021948 0.01 0 12/15/06 200205
Union Twp Erie Erie Union City Resident 022305 0.01 n/a 01/01/12 251203
Union Twp Erie Erie Union City Non-Res. 022304 0 0 01/01/02 251203
Union Twp Fulton Fulton Southern Fulton Resident 022507 0.01 n/a 01/01/12 290305
Union Twp Fulton Fulton Southern Fulton Non-Res. 022506 0 0 01/01/02 290305
Union Twp Huntingdon Huntingdon Mount Union Resident 022625 0.01 n/a 01/01/12 310305
Union Twp Huntingdon Huntingdon Mount Union Non-Res. 022624 0.005 0 07/01/17 310305
Union Twp Clarion Jefferson Clarion-Limestone Resident 022785 0.01 n/a 01/01/12 160306
Union Twp Clarion Jefferson Clarion-Limestone Non-Res. 022784 0 10.00 01/01/02 160306
Union Twp Lawrence Lawrence Union Resident 023077 0.01 n/a 01/01/12 370702
Union Twp Lawrence Lawrence Union Non-Res. 023076 0.01 52.00 01/01/09 370702
Union Twp Lebanon Lebanon Northern Lebanon Resident 023133 0.01 n/a 01/01/12 380506
Union Twp Lebanon Lebanon Northern Lebanon Non-Res. 023132 0.01 52.00 07/01/17 380506
Union Twp Luzerne Luzerne Northwest Resident 023301 0.01 n/a 01/01/12 400706
Union Twp Luzerne Luzerne Northwest Non-Res. 023300 0.01 52.00 01/01/07 400706
Union Twp Mifflin Mifflin Mifflin County Resident 023615 0.0135 n/a 01/01/12 440113
Union Twp Mifflin Mifflin Mifflin County Non-Res. 023614 0.01 52.00 01/01/12 440113
Union Twp Schuylkill Schuylkill North Schuylkill Resident 024173 0.01 n/a 01/01/12 540408
Union Twp Schuylkill Schuylkill North Schuylkill Non-Res. 024172 0.01 5.00 01/01/18 540408
Union Twp Snyder Snyder Selinsgrove Resident 024245 0.021 n/a 01/01/12 550208
Union Twp Snyder Snyder Selinsgrove Non-Res. 024244 0.01 0 01/01/02 550208
Union Twp Bradford Tioga Canton Resident 024521 0.01 n/a 01/01/12 080206
Union Twp Bradford Tioga Canton Non-Res. 024520 0 0 01/01/02 080206
Union Twp Union Union Lewisburg Resident 024567 0.02 n/a 01/01/12 600104
Union Twp Union Union Lewisburg Non-Res. 024566 0 0 01/01/02 600104
Union Twp Union Union Mifflinburg Resident 025612 0.0205 n/a 01/01/12 600208
Union Twp Union Union Mifflinburg Non-Res. 025611 0 0 12/15/06 600208
Union Twp Washington Washington Ringgold Resident 024771 0.01 n/a 01/01/12 631207
Union Twp Washington Washington Ringgold Non-Res. 024770 0.01 52.00 01/01/12 631207
Uniondale Susquehanna Susquehanna Forest City Boro Resident 024465 0.01 n/a 01/01/12 580304
162 • Chapter 13: Pennsylvania Tax Manual Local Tax
Uniondale Susquehanna Susquehanna Forest City Boro Non-Res. 024464 0.005 0 01/01/18 580304
Uniontown Fayette Fayette Uniontown Resident 022375 0.01 n/a 01/01/12 260608
Uniontown Fayette Fayette Uniontown Non-Res. 022374 0.01 52.00 01/01/05 260608
Unionville Centre Centre Bald Eagle Resident 021439 0.0255 n/a 01/01/12 140111
Unionville Centre Centre Bald Eagle Non-Res. 021438 0.01 10.00 01/01/17 140111
Unity Twp Westmoreland Westmoreland Greater Latrobe Resident 024953 0.01 n/a 01/01/12 650502
Unity Twp Westmoreland Westmoreland Greater Latrobe Non-Res. 024952 0.005 52.00 01/01/12 650502
Upland Delaware Delaware Chester-Upland Resident 022203 0.01 n/a 01/01/12 230103
Upland Delaware Delaware Chester-Upland Non-Res. 022202 0.01 52.00 07/01/08 230103
Upper Allen Twp Cumberland Cumberland Mechanicsburg Resident 022031 0.017 n/a 01/01/12 210603
Upper Allen Twp Cumberland Cumberland Mechanicsburg Non-Res. 022030 0.01 52.00 01/01/05 210603
Upper Augusta Twp Northumberland Northumberland Shikellamy Resident 023913 0.01 n/a 01/01/12 490506
Upper Augusta Twp Northumberland Northumberland Shikellamy Non-Res. 023912 0.005 0 07/01/11 490506
Upper Bern Twp Berks Berks Hamburg Resident 020793 0.01 n/a 01/01/12 060906
Upper Bern Twp Berks Berks Hamburg Non-Res. 020792 0.01 0 12/15/06 060906
Upper Burrell Twp Westmoreland Westmoreland Burrell Resident 024955 0.01 n/a 01/01/12 650202
Upper Burrell Twp Westmoreland Westmoreland Burrell Non-Res. 024954 0.01 52.00 01/01/15 650202
Upper Chichester Twp Delaware Delaware Chichester Resident 022211 0.01 n/a 01/01/12 230204
Upper Chichester Twp Delaware Delaware Chichester Non-Res. 022210 0.01 52.00 01/01/10 230204
Upper Darby Twp Delaware Delaware Upper Darby Resident 022205 0 n/a 01/01/12 231303
Upper Darby Twp Delaware Delaware Upper Darby Non-Res. 022204 0 52.00 01/01/06 231303
Upper Dublin Twp Montgomery Montgomery Upper Dublin Resident 025251 0.01 n/a 01/01/12 461801
Upper Dublin Twp Montgomery Montgomery Upper Dublin Non-Res. 025250 0.01 52.00 01/01/06 461801
Upper Fairfield Twp Lycoming Lycoming Montoursville Resident 023433 0.0165 n/a 01/01/12 410507
Upper Fairfield Twp Lycoming Lycoming Montoursville Non-Res. 023432 0 0 07/01/10 410507
Upper Frankford Twp Cumberland Cumberland Big Spring Resident 022033 0.0165 n/a 01/01/12 210108
Upper Frankford Twp Cumberland Cumberland Big Spring Non-Res. 022032 0 10.00 12/15/06 210108
Upper Frederick Twp Berks Montgomery Boyertown Resident 023723 0.01 n/a 01/01/12 060210
Upper Frederick Twp Berks Montgomery Boyertown Non-Res. 023722 0.01 52.00 01/01/13 060210
Upper Gwynedd Twp Montgomery Montgomery North Penn Resident 023725 0.01 n/a 01/01/12 461108
Upper Gwynedd Twp Montgomery Montgomery North Penn Non-Res. 023724 0.01 52.00 01/01/09 461108
Tax Manual Local Tax Chapter 13: Pennsylvania • 163
Upper Hanover Twp Montgomery Montgomery Upper Perkiomen Resident 023727 0.01 n/a 01/01/12 462107
Upper Hanover Twp Montgomery Montgomery Upper Perkiomen Non-Res. 023726 0.01 10.00 01/01/95 462107
Upper Leacock Twp Lancaster Lancaster Conestoga Valley Resident 023003 0.01 n/a 01/01/12 360302
Upper Leacock Twp Lancaster Lancaster Conestoga Valley Non-Res. 023002 0.01 52.00 07/01/17 360302
Upper Macungie Twp Lehigh Lehigh Parkland Resident 023185 0.01 n/a 01/01/12 390603
Upper Macungie Twp Lehigh Lehigh Parkland Non-Res. 023184 0.01 52.00 01/01/08 390603
Upper Mahanoy Twp Northumberland Northumberland Line Mountain Resident 023915 0.01 n/a 01/01/12 490107
Upper Mahanoy Twp Northumberland Northumberland Line Mountain Non-Res. 023914 0.01 0 01/01/02 490107
Upper Mahantango Twp Schuylkill Schuylkill Tri-Valley Resident 024175 0.01 n/a 01/01/12 541105
Upper Mahantango Twp Schuylkill Schuylkill Tri-Valley Non-Res. 024174 0 10.00 01/01/02 541105
Upper Makefield Twp Bucks Bucks Council Rock Resident 021039 0.01 n/a 01/01/12 090604
Upper Makefield Twp Bucks Bucks Council Rock Non-Res. 021038 0.01 10.00 08/05/94 090604
Upper Merion Twp Montgomery Montgomery Upper Merion Resident 023729 0 n/a 01/01/12 461902
Upper Merion Twp Montgomery Montgomery Upper Merion Non-Res. 023728 0 52.00 01/01/07 461902
Upper Mifflin Twp Cumberland Cumberland Big Spring Resident 022035 0.0165 n/a 01/01/12 210109
Upper Mifflin Twp Cumberland Cumberland Big Spring Non-Res. 022034 0.01 10.00 12/15/06 210109
Upper Milford Twp Lehigh Lehigh East Penn Resident 023187 0.01 n/a 01/01/12 390307
Upper Milford Twp Lehigh Lehigh East Penn Non-Res. 023186 0.01 10.00 01/01/02 390307
Upper Moreland Twp Montgomery Montgomery Upper Moreland Twp Resident 025253 0.01 n/a 01/01/12 462001
Upper Moreland Twp Montgomery Montgomery Upper Moreland Twp Non-Res. 025252 0.01 10.00 07/01/92 462001
Upper Mount Bethel Twp Northampton Northampton Bangor Resident 023835 0.012 n/a 01/01/18 480106
Upper Mount Bethel Twp Northampton Northampton Bangor Non-Res. 023834 0.01 52.00 01/01/08 480106
Upper Nazareth Twp Northampton Northampton Nazareth Resident 023837 0.012 n/a 01/01/12 480406
Upper Nazareth Twp Northampton Northampton Nazareth Non-Res. 023836 0.01 52.00 01/01/05 480406
Upper Oxford Twp Chester Chester Oxford Resident 021539 0.015 n/a 01/01/12 150705
Upper Oxford Twp Chester Chester Oxford Non-Res. 021538 0.01 0 01/01/11 150705
Upper Paxton Twp Dauphin Dauphin Millersburg Resident 022105 0.01 n/a 01/01/12 220702
Upper Paxton Twp Dauphin Dauphin Millersburg Non-Res. 022104 0.01 0 01/01/02 220702
Upper Pottsgrove Twp Montgomery Montgomery Pottsgrove Resident 023731 0.0125 n/a 01/01/12 461302
Upper Pottsgrove Twp Montgomery Montgomery Pottsgrove Non-Res. 023730 0.01 52.00 01/01/14 461302
Upper Providence Twp Delaware Delaware Rose Tree Media Resident 022213 0 n/a 01/01/12 231004
164 • Chapter 13: Pennsylvania Tax Manual Local Tax
Upper Providence Twp Delaware Delaware Rose Tree Media Non-Res. 022212 0 52.00 01/01/05 231004
Upper Providence Twp Montgomery Montgomery Spring-Ford Resident 023733 0.01 n/a 01/01/12 461704
Upper Providence Twp Montgomery Montgomery Spring-Ford Non-Res. 023732 0.01 52.00 01/01/08 461704
Upper Saint Clair Twp Allegheny Southwest Allegheny Upper St Clair Twp Resident 020413 0.0130 n/a 01/01/12 731701
Upper Saint Clair Twp Allegheny Southwest Allegheny Upper St Clair Twp Non-Res. 020412 0.005 52.00 01/01/05 731701
Upper Salford Twp Montgomery Montgomery Souderton Resident 023735 0.01 n/a 01/01/12 461506
Upper Salford Twp Montgomery Montgomery Souderton Non-Res. 023734 0.01 0 01/01/02 461506
Upper Saucon Twp Lehigh Lehigh Southern Lehigh Resident 023189 0.01 n/a 01/01/12 390803
Upper Saucon Twp Lehigh Lehigh Southern Lehigh Non-Res. 023188 0.01 52.00 07/01/06 390803
Upper Southampton Twp Bucks Bucks Centennial Resident 021041 0.01 n/a 01/01/12 090402
Upper Southampton Twp Bucks Bucks Centennial Non-Res. 021040 0.01 52.00 07/01/11 090402
Upper Tulpehocken Twp Berks Berks Hamburg Resident 020795 0.01 n/a 01/01/12 060907
Upper Tulpehocken Twp Berks Berks Hamburg Non-Res. 020794 0.01 0 01/01/02 060907
Upper Turkeyfoot Twp Somerset Somerset Rockwood Resident 024323 0.01 n/a 01/01/12 560508
Upper Turkeyfoot Twp Somerset Somerset Rockwood Non-Res. 024322 0 0 01/01/02 560508
Upper Tyrone Twp Westmoreland Fayette Southmoreland Resident 022393 0.01 n/a 01/01/12 651602
Upper Tyrone Twp Westmoreland Fayette Southmoreland Non-Res. 022392 0.01 10.00 01/01/17 651602
Upper Uwchlan Twp Chester Chester Downingtown Resident 021541 0.01 n/a 01/01/12 150304
Upper Uwchlan Twp Chester Chester Downingtown Non-Res. 021540 0.01 10.00 01/01/11 150304
Upper Yoder Twp Cambria Cambria Westmont Hilltop Resident 021281 0.01 n/a 01/01/12 111202
Upper Yoder Twp Cambria Cambria Westmont Hilltop Non-Res. 021280 0.01 52.00 01/01/17 111202
Ursina Somerset Somerset Turkeyfoot Valley Resident 024357 0.01 n/a 01/01/12 561005
Ursina Somerset Somerset Turkeyfoot Valley Non-Res. 024356 0.01 0 01/01/18 561005
Utica Venango Venango Franklin Resident 024639 0.01 n/a 01/01/12 610211
Utica Venango Venango Franklin Non-Res. 024638 0.01 10.00 01/01/14 610211
Uwchlan Twp Chester Chester Downingtown Resident 025269 0.01 n/a 01/01/12 150305
Uwchlan Twp Chester Chester Downingtown Non-Res. 025268 0.01 52.00 01/01/05 150305
Tax Manual Local Tax Chapter 13: Pennsylvania • 165
‘V’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Valencia Butler Butler Mars Resident 021201 0.01 n/a 01/01/12 100404
Valencia Butler Butler Mars Non-Res. 021200 0 10.00 01/01/02 100404
Valley - Hi Fulton Fulton Southern Fulton Resident 022509 0.01 n/a 01/01/12 290306
Valley - Hi Fulton Fulton Southern Fulton Non-Res. 022508 0.005 0 01/01/02 290306
Valley Twp Armstrong Armstrong Armstrong Resident 020479 0.01 n/a 01/01/12 030223
Valley Twp Armstrong Armstrong Armstrong Non-Res. 020478 0 0 01/01/02 030223
Valley Twp Chester Chester Coatesville Resident 021543 0.01 n/a 01/01/12 150207
Valley Twp Chester Chester Coatesville Non-Res. 021542 0.01 52.00 01/01/11 150207
Valley Twp Montour Montour Danville Resident 023785 0.0165 n/a 01/01/12 470107
Valley Twp Montour Montour Danville Non-Res. 023784 0 10.00 01/01/02 470107
Vanderbilt Fayette Fayette Connellsville Resident 022425 0.01 n/a 01/01/12 260310
Vanderbilt Fayette Fayette Connellsville Non-Res. 022424 0.01 0 07/01/12 260310
Vandergrift Westmoreland Westmoreland Kiski Resident 024933 0.01 n/a 01/01/12 650908
Vandergrift Westmoreland Westmoreland Kiski Non-Res. 024932 0 52.00 07/01/10 650908
Vandling Susquehanna Lackawanna Forest City Regn Resident 022921 0.01 n/a 01/01/12 580301
Vandling Susquehanna Lackawanna Forest City Regn Non-Res. 022920 0.005 10.00 07/01/17 580301
Vanport Twp Beaver Beaver Beaver Resident 020617 0.01 n/a 01/01/12 040304
Vanport Twp Beaver Beaver Beaver Non-Res. 020616 0.005 52.00 07/01/08 040304
Venango Crawford Crawford Penncrest Resident 021989 0.01 n/a 01/01/12 200415
Venango Crawford Crawford Penncrest Non-Res. 021988 0.01 0 01/01/02 200415
Venango Twp Butler Butler Moniteau Resident 021169 0.01 n/a 01/01/12 100507
Venango Twp Butler Butler Moniteau Non-Res. 021168 0.01 10.00 01/01/02 100507
Venango Twp Crawford Crawford Penncrest Resident 021951 0.01 n/a 01/01/12 200416
Venango Twp Crawford Crawford Penncrest Non-Res. 021950 0.01 0 01/01/02 200416
Venango Twp Erie Erie Wattsburg Resident 022307 0.01 n/a 01/01/12 251304
Venango Twp Erie Erie Wattsburg Non-Res. 022306 0.01 10.00 01/01/02 251304
Vernon Twp Crawford Crawford Crawford Central Resident 021953 0.01 n/a 01/01/12 200206
Vernon Twp Crawford Crawford Crawford Central Non-Res. 021952 0.01 52.00 01/01/07 200206
166 • Chapter 13: Pennsylvania Tax Manual Local Tax
Verona Allegheny Southeast Allegheny Riverview Resident 020337 0.01 n/a 01/01/12 720702
Verona Allegheny Southeast Allegheny Riverview Non-Res. 020336 0.01 52.00 07/01/12 720702
Versailles Allegheny Southeast Allegheny Mckeesport Resident 020381 0.01 n/a 01/01/12 720404
Versailles Allegheny Southeast Allegheny Mckeesport Non-Res. 020380 0 52.00 01/01/07 720404
Victory Twp Venango Venango Franklin Resident 024623 0.01 n/a 01/01/12 610212
Victory Twp Venango Venango Franklin Non-Res. 024622 0 10.00 01/01/02 610212
Vintondale Cambria Cambria Blacklick Valley Resident 021321 0.01 n/a 01/01/12 110103
Vintondale Cambria Cambria Blacklick Valley Non-Res. 021320 0.01 0 01/01/17 110103
Volant Lawrence Lawrence Wilmington Resident 023093 0.01 n/a 01/01/12 370804
Volant Lawrence Lawrence Wilmington Non-Res. 023092 0 10.00 01/01/02 370804
‘W’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Walker Twp Centre Centre Bellefonte Resident 021441 0.0155 n/a 01/01/12 140205
Walker Twp Centre Centre Bellefonte Non-Res. 021440 0.005 10.00 01/01/02 140205
Walker Twp Huntingdon Huntingdon Huntingdon Resident 022627 0.015 n/a 01/01/12 310113
Walker Twp Huntingdon Huntingdon Huntingdon Non-Res. 022626 0 10.00 01/01/02 310113
Walker Twp Juniata Juniata Juniata County Resident 022835 0.01 n/a 01/01/12 340116
Walker Twp Juniata Juniata Juniata County Non-Res. 022834 0.01 0 01/01/02 340116
Walker Twp Schuylkill Schuylkill Tamaqua Resident 024177 0.01 n/a 01/01/12 541004
Walker Twp Schuylkill Schuylkill Tamaqua Non-Res. 024176 0.01 52.00 01/01/08 541004
Wall Allegheny Southeast Allegheny East Allegheny Resident 020415 0.01 n/a 01/01/12 720103
Wall Allegheny Southeast Allegheny East Allegheny Non-Res. 020414 0.01 52.00 01/01/05 720103
Wallace Twp Chester Chester Downingtown Resident 021545 0.01 n/a 01/01/12 150306
Wallace Twp Chester Chester Downingtown Non-Res. 021544 0.01 10.00 12/15/06 150306
Tax Manual Local Tax Chapter 13: Pennsylvania • 167
Wallaceton Clearfield Clearfield Philipsburg-Osceola Resident 021761 0.01 n/a 01/01/12 170707
Wallaceton Clearfield Clearfield Philipsburg-Osceola Non-Res. 021760 0.005 10.00 01/01/02 170707
Walnutport Lehigh Northampton Northern Lehigh Resident 023861 0.01 n/a 01/01/12 390403
Walnutport Lehigh Northampton Northern Lehigh Non-Res. 023860 0.01 52.00 01/01/07 390403
Wampum Lawrence Lawrence Ellwood City Resident 023095 0.01 n/a 01/01/12 370104
Wampum Lawrence Lawrence Ellwood City Non-Res. 023094 0 52.00 07/01/08 370104
Wampum Lawrence Lawrence Mohawk Resident 025614 0.01 n/a 01/01/12 370307
Wampum Lawrence Lawrence Mohawk Non-Res. 025613 0 47.00 07/01/08 370307
Ward Twp Tioga Tioga Southern Tioga Resident 024523 0.017 n/a 01/01/12 590216
Ward Twp Tioga Tioga Southern Tioga Non-Res. 024522 0.01 0 08/01/86 590216
Warminster Twp Bucks Bucks Centennial Resident 021021 0.01 n/a 01/01/12 090403
Warminster Twp Bucks Bucks Centennial Non-Res. 021020 0.01 52.00 01/01/05 090403
Warren Warren Warren Warren County Resident 024663 0.027 n/a 07/01/12 620122
Warren Warren Warren Warren County Non-Res. 024662 0.01 52.00 01/01/06 620122
Warren Twp Bradford Bradford Northeast Bradford Resident 020943 0.01 n/a 01/01/12 080306
Warren Twp Bradford Bradford Northeast Bradford Non-Res. 020942 0 0 01/01/02 080306
Warren Twp Franklin Franklin Tuscarora Resident 022473 0.01 n/a 01/01/12 280405
Warren Twp Franklin Franklin Tuscarora Non-Res. 022472 0 0 01/01/02 280405
Warrington Twp Bucks Bucks Central Bucks Resident 021031 0.01 n/a 01/01/12 090508
Warrington Twp Bucks Bucks Central Bucks Non-Res. 021030 0.01 52.00 01/01/06 090508
Warrington Twp York York Northern York Resident 025129 0.0125 n/a 01/01/12 670706
Warrington Twp York York Northern York Non-Res. 025128 0.01 0 07/01/08 670706
Warrior Run Luzerne Luzerne Hanover Resident 023347 0.01 n/a 01/01/12 400404
Warrior Run Luzerne Luzerne Hanover Non-Res. 023346 0.01 10.00 01/01/13 400404
Warriors Mark Twp Blair Huntingdon Tyrone Resident 022657 0.0115 n/a 01/01/12 070607
Warriors Mark Twp Blair Huntingdon Tyrone Non-Res. 022656 0.01 0 07/01/12 070607
Warsaw Twp Jefferson Jefferson Brookville Resident 022787 0.01 n/a 01/01/12 330211
Warsaw Twp Jefferson Jefferson Brookville Non-Res. 022786 0.01 10.00 01/01/02 330211
Warwick Twp Bucks Bucks Central Bucks Resident 021043 0.01 n/a 01/01/12 090509
Warwick Twp Bucks Bucks Central Bucks Non-Res. 021042 0.01 52.00 01/01/09 090509
Warwick Twp Chester Chester Owen J Roberts Resident 021597 0.0125 n/a 01/01/12 150606
168 • Chapter 13: Pennsylvania Tax Manual Local Tax
Warwick Twp Chester Chester Owen J Roberts Non-Res. 021596 0.005 0 01/01/11 150606
Warwick Twp Lancaster Lancaster Warwick Resident 023005 0.0115 n/a 01/01/12 361703
Warwick Twp Lancaster Lancaster Warwick Non-Res. 023004 0.01 52.00 01/01/14 361703
Washington Washington Washington Washington Resident 024755 0.01635 n/a 01/01/12 631402
Washington Washington Washington Washington Non-Res. 024754 0.01635 52.00 07/01/10 631402
Washington Twp Armstrong Armstrong Armstrong Resident 020481 0.01 n/a 01/01/12 030224
Washington Twp Armstrong Armstrong Armstrong Non-Res. 020480 0.01 10.00 01/01/02 030224
Washington Twp Berks Berks Boyertown Resident 020797 0.01 n/a 01/01/12 060207
Washington Twp Berks Berks Boyertown Non-Res. 020796 0.01 52.00 01/01/12 060207
Washington Twp Butler Butler Moniteau Resident 021171 0.01 n/a 01/01/12 100508
Washington Twp Butler Butler Moniteau Non-Res. 021170 0 10.00 01/01/02 100508
Washington Twp Cambria Cambria Penn Cambria Resident 021283 0.01 n/a 01/01/12 110913
Washington Twp Cambria Cambria Penn Cambria Non-Res. 021282 0 10.00 01/01/02 110913
Washington Twp Clarion Clarion North Clarion Co Resident 021643 0.01 n/a 01/01/12 160503
Washington Twp Clarion Clarion North Clarion Co Non-Res. 021642 0 0 01/01/02 160503
Washington Twp Dauphin Dauphin Upper Dauphin Resident 022107 0.01 n/a 01/01/12 221009
Washington Twp Dauphin Dauphin Upper Dauphin Non-Res. 022106 0.01 10.00 01/01/02 221009
Washington Twp Erie Erie General Mclane Resident 022309 0.01 n/a 01/01/12 250505
Washington Twp Erie Erie General Mclane Non-Res. 022308 0.01 52.00 07/01/08 250505
Washington Twp Westmoreland Fayette Belle Vernon Resident 022395 0.01 n/a 01/01/12 650103
Washington Twp Westmoreland Fayette Belle Vernon Non-Res. 022394 0.01 52.00 01/01/05 650103
Washington Twp Franklin Franklin Waynesboro Resident 022475 0.01 n/a 01/01/12 280504
Washington Twp Franklin Franklin Waynesboro Non-Res. 022474 0.01 52.00 01/01/11 280504
Washington Twp Greene Greene Central Greene Resident 022549 0.01 n/a 01/01/12 300203
Washington Twp Greene Greene Central Greene Non-Res. 022548 0.01 10.00 01/01/02 300203
Washington Twp Indiana Indiana Marion Center Resident 022707 0.0135 n/a 01/01/12 320410
Washington Twp Indiana Indiana Marion Center Non-Res. 022706 0 0 01/01/02 320410
Washington Twp Jefferson Jefferson Brockway Resident 022789 0.01 n/a 01/01/12 330105
Washington Twp Jefferson Jefferson Brockway Non-Res. 022788 0.01 52.00 07/01/17 330105
Washington Twp Lawrence Lawrence Wilmington Resident 023055 0.01 n/a 01/01/12 370805
Washington Twp Lawrence Lawrence Wilmington Non-Res. 023054 0.01 10.00 01/01/02 370805
Tax Manual Local Tax Chapter 13: Pennsylvania • 169
Washington Twp Lehigh Lehigh Northern Lehigh Resident 023191 0.01 n/a 01/01/12 390402
Washington Twp Lehigh Lehigh Northern Lehigh Non-Res. 023190 0.01 10.00 07/01/17 390402
Washington Twp Lycoming Lycoming Montgomery Resident 023435 0.0175 n/a 01/01/12 410404
Washington Twp Lycoming Lycoming Montgomery Non-Res. 023434 0 5.00 01/01/02 410404
Washington Twp Northampton Northampton Bangor Resident 023839 0.012 n/a 01/01/12 480107
Washington Twp Northampton Northampton Bangor Non-Res. 023838 0.01 52.00 12/15/06 480107
Washington Twp Northumberland Northumberland Line Mountain Resident 023917 0.01 n/a 01/01/12 490108
Washington Twp Northumberland Northumberland Line Mountain Non-Res. 023916 0.01 0 01/01/02 490108
Washington Twp Schuylkill Schuylkill Pine Grove Resident 024179 0.01 n/a 01/01/12 540506
Washington Twp Schuylkill Schuylkill Pine Grove Non-Res. 024178 0.01 10.00 01/01/18 540506
Washington Twp Snyder Snyder Selinsgrove Resident 024247 0.021 n/a 01/01/12 550209
Washington Twp Snyder Snyder Selinsgrove Non-Res. 024246 0 0 01/01/02 550209
Washington Twp Westmoreland Westmoreland Kiski Resident 024957 0.01 n/a 01/01/12 650909
Washington Twp Westmoreland Westmoreland Kiski Non-Res. 024956 0 52.00 01/01/06 650909
Washington Twp Wyoming Wyoming Tunkhannock Resident 025037 0.01 n/a 01/01/12 660212
Washington Twp Wyoming Wyoming Tunkhannock Non-Res. 025036 0.01 52.00 01/01/05 660212
Washington Twp York York Dover Resident 025131 0.014 n/a 01/01/12 670303
Washington Twp York York Dover Non-Res. 025130 0.010 0 01/01/08 670303
Washingtonville Montour Montour Danville Resident 023789 0.0165 n/a 01/01/12 470108
Washingtonville Montour Montour Danville Non-Res. 023788 0 0 01/01/02 470108
Waterford Erie Erie Fort Leboeuf Resident 022317 0.01 n/a 01/01/12 250404
Waterford Erie Erie Fort Leboeuf Non-Res. 022316 0.01 52.00 01/01/13 250404
Waterford Twp Erie Erie Fort Leboeuf Resident 022313 0.01 n/a 01/01/12 250405
Waterford Twp Erie Erie Fort Leboeuf Non-Res. 022312 0.01 10.00 08/01/86 250405
Watson Twp Lycoming Lycoming Jersey Shore Resident 023437 0.016 n/a 01/01/12 410216
Watson Twp Lycoming Lycoming Jersey Shore Non-Res. 023436 0.005 0 12/15/06 410216
Watson Twp Warren Warren Warren County Resident 024675 0.01 n/a 01/01/12 620123
Watson Twp Warren Warren Warren County Non-Res. 024674 0.005 5.00 07/01/10 620123
Watsontown Northumberland Northumberland Warrior Run Resident 023925 0.018 n/a 01/01/12 490607
Watsontown Northumberland Northumberland Warrior Run Non-Res. 023924 0.01 52.00 07/01/12 490607
Watts Twp Perry Perry Susquenita Resident 023981 0.018 n/a 01/01/12 500307
170 • Chapter 13: Pennsylvania Tax Manual Local Tax
Watts Twp Perry Perry Susquenita Non-Res. 023980 0.01 10.00 12/15/06 500307
Wattsburg Erie Erie Wattsburg Resident 022337 0.01 n/a 01/01/12 251305
Wattsburg Erie Erie Wattsburg Non-Res. 022336 0.005 20.00 01/01/11 251305
Waverly Twp Lackawanna Lackawanna Abington Heights Resident 025696 0.01 n/a 01/01/07 350101
Waverly Twp Lackawanna Lackawanna Abington Heights Non-Res. 025697 0.01 10.00 01/01/07 350101
Waymart Wayne Wayne Western Wayne Resident 024877 0 n/a 01/01/12 640207
Waymart Wayne Wayne Western Wayne Non-Res. 024876 0 52.00 01/01/07 640207
Wayne Twp Armstrong Armstrong Armstrong Resident 020483 0.01 n/a 01/01/12 030225
Wayne Twp Armstrong Armstrong Armstrong Non-Res. 020482 0 0 01/01/02 030225
Wayne Twp Clinton Clinton Keystone Central Resident 021801 0.015 n/a 01/01/12 180127
Wayne Twp Clinton Clinton Keystone Central Non-Res. 021800 0.005 52.00 01/01/17 180127
Wayne Twp Crawford Crawford Crawford Central Resident 021955 0.01 n/a 01/01/12 200207
Wayne Twp Crawford Crawford Crawford Central Non-Res. 021954 0 0 01/01/02 200207
Wayne Twp Dauphin Dauphin Halifax Resident 022109 0.01 n/a 01/01/12 220304
Wayne Twp Dauphin Dauphin Halifax Non-Res. 022108 0 0 01/01/02 220304
Wayne Twp Erie Erie Corry Resident 022311 0.01 n/a 01/01/12 250106
Wayne Twp Erie Erie Corry Non-Res. 022310 0.01 0 01/01/02 250106
Wayne Twp Greene Greene Central Greene Resident 022551 0.01 n/a 01/01/12 300204
Wayne Twp Greene Greene Central Greene Non-Res. 022550 0.01 52.00 01/01/05 300204
Wayne Twp Lawrence Lawrence Ellwood City Resident 023057 0.01 n/a 01/01/12 370105
Wayne Twp Lawrence Lawrence Ellwood City Non-Res. 023056 0.005 5.00 01/01/02 370105
Wayne Twp Huntingdon Mifflin Mount Union Resident 023617 0.01 n/a 01/01/12 310308
Wayne Twp Huntingdon Mifflin Mount Union Non-Res. 023616 0.01 10.00 07/01/17 310308
Wayne Twp Schuylkill Schuylkill Blue Mountain Resident 024181 0.01 n/a 01/01/12 540108
Wayne Twp Schuylkill Schuylkill Blue Mountain Non-Res. 024180 0 10.00 01/01/02 540108
Waynesboro Franklin Franklin Waynesboro Resident 022467 0.01 n/a 01/01/12 280505
Waynesboro Franklin Franklin Waynesboro Non-Res. 022466 0.005 52.00 01/01/08 280505
Waynesburg Greene Greene Central Greene Resident 022541 0.01 n/a 01/01/12 300205
Waynesburg Greene Greene Central Greene Non-Res. 022540 0.01 52.00 01/01/06 300205
Weatherly Carbon Carbon Weatherly Resident 021371 0.01 n/a 01/01/12 130506
Weatherly Carbon Carbon Weatherly Non-Res. 021370 0.01 52.00 01/01/06 130506
Tax Manual Local Tax Chapter 13: Pennsylvania • 171
Weisenberg Twp Lehigh Lehigh Northwestern Lehigh Resident 023199 0.01 n/a 01/01/12 390504
Weisenberg Twp Lehigh Lehigh Northwestern Lehigh Non-Res. 023198 0.01 52.00 07/01/11 390504
Weissport Carbon Carbon Lehighton Resident 021385 0.01 n/a 01/01/12 130206
Weissport Carbon Carbon Lehighton Non-Res. 021384 0.01 52.00 07/01/13 130206
Wellersburg Somerset Somerset Meyersdale Resident 024361 0.005 n/a 01/01/12 560308
Wellersburg Somerset Somerset Meyersdale Non-Res. 024360 0 0 01/01/02 560308
Wells Twp Bradford Bradford Troy Resident 020945 0.01 n/a 01/01/12 080612
Wells Twp Bradford Bradford Troy Non-Res. 020944 0 0 12/15/06 080612
Wells Twp Fulton Fulton Forbes Road Resident 022511 0.01 n/a 01/01/12 290203
Wells Twp Fulton Fulton Forbes Road Non-Res. 022510 0 0 01/01/02 290203
Wellsboro Tioga Tioga Wellsboro Resident 024505 0.015 n/a 01/01/12 590307
Wellsboro Tioga Tioga Wellsboro Non-Res. 024504 0.01 52.00 02/12/07 590307
Wellsville York York Northern York Resident 025187 0.0125 n/a 01/01/12 670707
Wellsville York York Northern York Non-Res. 025186 0.01 52.00 07/01/12 670707
Wernersville Berks Berks Conrad Weiser Resident 020837 0.01 n/a 01/01/12 060406
Wernersville Berks Berks Conrad Weiser Non-Res. 020836 0.01 0 01/01/02 060406
Wesleyville Erie Erie Iroquois Resident 022297 0.01 n/a 01/01/12 250802
Wesleyville Erie Erie Iroquois Non-Res. 022296 0.01 52.00 01/01/06 250802
West Abington Twp Wyoming Lackawanna Lackawanna Trail Resident 022905 0.01 n/a 01/01/12 660104
West Abington Twp Wyoming Lackawanna Lackawanna Trail Non-Res. 022904 0 0 01/01/02 660104
West Beaver Twp Snyder Snyder Midd-West Resident 024249 0.023 n/a 01/01/12 550111
West Beaver Twp Snyder Snyder Midd-West Non-Res. 024248 0 0 01/01/02 550111
West Bethlehem Twp Washington Washington Bethlehem-Center Resident 024773 0.01 n/a 01/01/12 630306
West Bethlehem Twp Washington Washington Bethlehem-Center Non-Res. 024772 0.01 15.00 07/01/16 630306
West Bradford Twp Chester Chester Downingtown Resident 021547 0.0125 n/a 01/01/18 150307
West Bradford Twp Chester Chester Downingtown Non-Res. 021546 0.01 10.00 01/01/02 150307
West Branch Twp Potter Potter Galeton Resident 024069 0.01 n/a 01/01/12 530305
West Branch Twp Potter Potter Galeton Non-Res. 024068 0.01 0 01/01/02 530305
West Brandywine Twp Chester Chester Coatesville Resident 021549 0.01125 n/a 01/01/12 150208
West Brandywine Twp Chester Chester Coatesville Non-Res. 021548 0.01 52.00 01/01/05 150208
West Brownsville Fayette Washington Brownsville Resident 024819 0.01 n/a 01/01/12 260205
172 • Chapter 13: Pennsylvania Tax Manual Local Tax
West Brownsville Fayette Washington Brownsville Non-Res. 024818 0.01 52.00 07/01/12 260205
West Brownsville Washington Washington California Resident 025695 0.01 n/a 01/01/12 630507
West Brownsville Washington Washington California Non-Res. 025694 0.01 52.00 07/01/12 630507
West Brunswick Twp Schuylkill Schuylkill Blue Mountain Resident 024183 0.01 n/a 01/01/12 540109
West Brunswick Twp Schuylkill Schuylkill Blue Mountain Non-Res. 024182 0 52.00 01/01/08 540109
West Buffalo Twp Union Union Mifflinburg Resident 024569 0.0205 n/a 01/01/12 600209
West Buffalo Twp Union Union Mifflinburg Non-Res. 024568 0 0 01/01/02 600209
West Burlington Twp Bradford Bradford Troy Resident 020947 0.01 n/a 01/01/12 080613
West Burlington Twp Bradford Bradford Troy Non-Res. 020946 0 0 01/01/02 080613
West Caln Twp Chester Chester Coatesville Resident 021551 0.01 n/a 01/01/12 150209
West Caln Twp Chester Chester Coatesville Non-Res. 021550 0.01 5.00 01/01/07 150209
West Cameron Twp Northumberland Northumberland Line Mountain Resident 023919 0.01 n/a 01/01/12 490109
West Cameron Twp Northumberland Northumberland Line Mountain Non-Res. 023918 0 0 01/01/02 490109
West Carroll Twp Cambria Cambria Cambria Heights Resident 021285 0.01 n/a 01/01/12 110209
West Carroll Twp Cambria Cambria Cambria Heights Non-Res. 021284 0 10.00 01/01/02 110209
West Chester Chester Chester West Chester Resident 021521 0.01 n/a 01/01/12 151204
West Chester Chester Chester West Chester Non-Res. 021520 0.01 52.00 01/01/05 151204
West Chillisquaque Twp Northumberland Northumberland Milton Resident 023921 0.018 n/a 01/01/12 490204
West Chillisquaque Twp Northumberland Northumberland Milton Non-Res. 023920 0 52.00 01/01/09 490204
West Cocalico Twp Lancaster Lancaster Conrad Weiser Resident 023007 0.01 n/a 01/01/12 060408
West Cocalico Twp Lancaster Lancaster Conrad Weiser Non-Res. 023006 0.005 0 07/01/17 060408
West Cocalico Twp Berks Lancaster Cocalico Resident 025693 0.01 n/a 01/01/12 360104
West Cocalico Twp Berks Lancaster Cocalico Non-Res. 025692 0.005 0 07/01/17 360104
West Conshohocken Montgomery Montgomery Upper Merion Resident 023715 0.01 n/a 01/01/12 461903
West Conshohocken Montgomery Montgomery Upper Merion Non-Res. 023714 0.01 52.00 07/01/10 461903
West Cornwall Twp Lebanon Lebanon Cornwall-Lebanon Resident 023135 0.01 n/a 01/01/12 380206
West Cornwall Twp Lebanon Lebanon Cornwall-Lebanon Non-Res. 023134 0 0 01/01/02 380206
West Deer Twp Allegheny North Allegheny Deer Lakes Resident 020371 0.01 n/a 01/01/12 710303
West Deer Twp Allegheny North Allegheny Deer Lakes Non-Res. 020370 0 52.00 01/01/05 710303
West Donegal Twp Lancaster Lancaster Elizabethtown Resident 023009 0.01 n/a 01/01/12 360604
West Donegal Twp Lancaster Lancaster Elizabethtown Non-Res. 023008 0.01 52.00 07/01/17 360604
Tax Manual Local Tax Chapter 13: Pennsylvania • 173
West Earl Twp Lancaster Lancaster Conestoga Valley Resident 023011 0.01 n/a 01/01/12 360303
West Earl Twp Lancaster Lancaster Conestoga Valley Non-Res. 023010 0.01 52.00 07/01/17 360303
West Easton Northampton Northampton Wilson Resident 023863 0.01 n/a 01/01/12 480802
West Easton Northampton Northampton Wilson Non-Res. 023862 0.01 5.00 01/01/08 480802
West Elizabeth Allegheny Southwest Allegheny West Jefferson Hills Resident 020417 0.01 n/a 01/01/12 731903
West Elizabeth Allegheny Southwest Allegheny West Jefferson Hills Non-Res. 020416 0 25.00 01/01/13 731903
West Fallowfield Twp Lancaster Chester Octorara Resident 021553 0.01 n/a 01/01/12 361305
West Fallowfield Twp Lancaster Chester Octorara Non-Res. 021552 0 0 12/15/06 361305
West Fallowfield Twp Crawford Crawford Conneaut Resident 021957 0.01 n/a 01/01/12 200115
West Fallowfield Twp Crawford Crawford Conneaut Non-Res. 021956 0.01 10.00 12/15/06 200115
West Finley Twp Washington Washington Mcguffey Resident 024821 0.01 n/a 01/01/12 631010
West Finley Twp Washington Washington Mcguffey Non-Res. 024820 0.01 0 01/01/02 631010
West Franklin Twp Armstrong Armstrong Armstrong Resident 020485 0.01 n/a 01/01/12 030226
West Franklin Twp Armstrong Armstrong Armstrong Non-Res. 020484 0.01 52.00 01/01/10 030226
West Goshen Twp Chester Chester West Chester Resident 021555 0.01 n/a 01/01/12 151205
West Goshen Twp Chester Chester West Chester Non-Res. 021554 0.01 52.00 01/01/06 151205
West Grove Chester Chester Avon Grove Resident 021599 0.01 n/a 01/01/12 150107
West Grove Chester Chester Avon Grove Non-Res. 021598 0.01 0 01/01/85 150107
West Hanover Twp Dauphin Dauphin Central Dauphin Resident 022111 0.02 n/a 01/01/12 220107
West Hanover Twp Dauphin Dauphin Central Dauphin Non-Res. 022110 0.01 52.00 01/01/06 220107
West Hazleton Luzerne Luzerne Hazleton Resident 023279 0.0150 n/a 01/01/12 400512
West Hazleton Luzerne Luzerne Hazleton Non-Res. 023278 0.01 52.00 01/01/06 400512
West Hemlock Twp Montour Montour Danville Resident 023787 0.0165 n/a 01/01/12 470109
West Hemlock Twp Montour Montour Danville Non-Res. 023786 0.01 0 01/01/02 470109
West Hempfield Twp Lancaster Lancaster Hempfield Resident 023013 0.01 n/a 01/01/12 360804
West Hempfield Twp Lancaster Lancaster Hempfield Non-Res. 023012 0 52.00 01/01/06 360804
West Homestead Allegheny Southwest Allegheny Steel Valley Resident 020339 0.01 n/a 01/01/12 731503
West Homestead Allegheny Southwest Allegheny Steel Valley Non-Res. 020338 0 52.00 01/01/06 731503
West Keating Twp Clearfield Clinton West Branch Resident 021803 0.01 n/a 01/01/12 170805
West Keating Twp Clearfield Clinton West Branch Non-Res. 021802 0.01 10.00 01/01/17 170805
West Kittanning Armstrong Armstrong Armstrong Resident 020513 0.01 n/a 01/01/12 030227
174 • Chapter 13: Pennsylvania Tax Manual Local Tax
West Kittanning Armstrong Armstrong Armstrong Non-Res. 020512 0.01 52.00 07/01/08 030227
West Lampeter Twp Lancaster Lancaster Lampeter-Strasbg Resident 023015 0.01 n/a 01/01/12 360903
West Lampeter Twp Lancaster Lancaster Lampeter-Strasbg Non-Res. 023014 0 52.00 01/01/08 360903
West Lebanon Twp Lebanon Lebanon Lebanon Resident 023137 0.01 n/a 01/01/12 380402
West Lebanon Twp Lebanon Lebanon Lebanon Non-Res. 023136 0 52.00 07/01/17 380402
West Leechburg Armstrong Westmoreland Leechburg Resident 024941 0.01 n/a 01/01/12 030303
West Leechburg Armstrong Westmoreland Leechburg Non-Res. 024940 0.01 10.00 01/01/02 030303
West Liberty Butler Butler Slippery Rock Resident 021173 0.01 n/a 01/01/12 100610
West Liberty Butler Butler Slippery Rock Non-Res. 021172 0 0 01/01/02 100610
West Mahanoy Twp Schuylkill Schuylkill Shenandoah Valley Resident 024185 0.01 n/a 01/01/12 540802
West Mahanoy Twp Schuylkill Schuylkill Shenandoah Valley Non-Res. 024184 0.01 52.00 01/01/06 540802
West Mahoning Twp Armstrong Indiana Armstrong Resident 022709 0.01 n/a 01/01/12 030230
West Mahoning Twp Armstrong Indiana Armstrong Non-Res. 022708 0.005 0 07/01/13 030230
West Manchester Twp York York West York Resident 025133 0.01 n/a 01/01/12 671301
West Manchester Twp York York West York Non-Res. 025132 0.01 52.00 01/01/05 671301
West Manheim Twp York York South Western Resident 025135 0.01 n/a 01/01/12 671003
West Manheim Twp York York South Western Non-Res. 025134 0.01 52.00 01/01/17 671003
West Marlborough Twp Chester Chester Unionville-Chadds Ford Resident 021557 0.005 n/a 01/01/13 151106
West Marlborough Twp Chester Chester Unionville-Chadds Ford Non-Res. 021556 0.005 0 01/01/13 151106
West Mayfield Beaver Beaver Blackhawk Resident 020613 0.01 n/a 01/01/12 040507
West Mayfield Beaver Beaver Blackhawk Non-Res. 020612 0.01 10.00 01/01/02 040507
West Mead Twp Crawford Crawford Crawford Central Resident 021959 0.01 n/a 01/01/12 200208
West Mead Twp Crawford Crawford Crawford Central Non-Res. 021958 0.01 10.00 01/01/17 200208
West Middlesex Mercer Mercer West Middlesex Resident 023587 0.01 n/a 01/01/12 431103
West Middlesex Mercer Mercer West Middlesex Non-Res. 023586 0.01 52.00 07/01/11 431103
West Middletown Washington Washington Avella Resident 024827 0.01 n/a 01/01/12 630104
West Middletown Washington Washington Avella Non-Res. 024826 0 0 01/01/02 630104
West Mifflin Allegheny Southwest Allegheny West Mifflin Resident 020341 0.01 n/a 01/01/12 732001
West Mifflin Allegheny Southwest Allegheny West Mifflin Non-Res. 020340 0.01 52.00 01/01/05 732001
West Nantmeal Twp Chester Chester Twin Valley Resident 021559 0.01 n/a 01/01/12 151007
West Nantmeal Twp Chester Chester Twin Valley Non-Res. 021558 0.01 0 01/01/11 151007
Tax Manual Local Tax Chapter 13: Pennsylvania • 175
West Newton Westmoreland Westmoreland Yough Resident 024935 0.01 n/a 01/01/12 651707
West Newton Westmoreland Westmoreland Yough Non-Res. 024934 0.005 52.00 07/01/12 651707
West Norriton Twp Montgomery Montgomery Norristown Resident 023709 0.01 n/a 01/01/12 461003
West Norriton Twp Montgomery Montgomery Norristown Non-Res. 023708 0.01 52.00 01/01/06 461003
West Nottingham Twp Chester Chester Oxford Resident 021561 0.01 n/a 01/01/12 150706
West Nottingham Twp Chester Chester Oxford Non-Res. 021560 0.01 52.00 07/01/09 150706
West Penn Twp Schuylkill Schuylkill Tamaqua Resident 024187 0.01 n/a 01/01/12 541005
West Penn Twp Schuylkill Schuylkill Tamaqua Non-Res. 024186 0.01 10.00 01/01/02 541005
West Pennsboro Twp Cumberland Cumberland Big Spring Resident 022037 0.0165 n/a 01/01/12 210110
West Pennsboro Twp Cumberland Cumberland Big Spring Non-Res. 022036 0.01 10.00 12/15/06 210110
West Perry Twp Snyder Snyder Midd-West Resident 024251 0.023 n/a 01/01/12 550112
West Perry Twp Snyder Snyder Midd-West Non-Res. 024250 0 0 01/01/02 550112
West Pike Run Twp Washington Washington California Resident 024775 0.01 n/a 01/01/12 630508
West Pike Run Twp Washington Washington California Non-Res. 024774 0.01 5.00 12/15/06 630508
West Pikeland Twp Chester Chester Downingtown Resident 021563 0.0125 n/a 01/01/12 150308
West Pikeland Twp Chester Chester Downingtown Non-Res. 021562 0.01 10.00 01/01/02 150308
West Pittston Luzerne Luzerne Wyoming Resident 023281 0.01 n/a 01/01/12 401003
West Pittston Luzerne Luzerne Wyoming Non-Res. 023280 0.01 52.00 01/01/13 401003
West Pottsgrove Twp Montgomery Montgomery Pottsgrove Resident 023737 0.01 n/a 01/01/12 461303
West Pottsgrove Twp Montgomery Montgomery Pottsgrove Non-Res. 023736 0.01 50.00 01/01/14 461303
West Providence Twp Bedford Bedford Everett Resident 020673 0.016 n/a 01/01/12 050306
West Providence Twp Bedford Bedford Everett Non-Res. 020672 0.01 10.00 01/01/05 050306
West Reading Berks Berks Wyomissing Resident 020763 0.01 n/a 01/01/12 061701
West Reading Berks Berks Wyomissing Non-Res. 020762 0.01 52.00 01/01/05 061701
West Rockhill Twp Bucks Bucks Pennridge Resident 021045 0.0175 n/a 01/01/12 091108
West Rockhill Twp Bucks Bucks Pennridge Non-Res. 021044 0.01 52.00 07/01/06 091108
West Sadsbury Twp Lancaster Chester Octorara Resident 021565 0.012 n/a 01/01/12 361306
West Sadsbury Twp Lancaster Chester Octorara Non-Res. 021564 0.005 52.00 01/01/13 361306
West Salem Twp Mercer Mercer Reynolds Resident 023565 0.01 n/a 01/01/12 430804
West Salem Twp Mercer Mercer Reynolds Non-Res. 023564 0.01 52.00 07/01/17 430804
West Shenango Twp Crawford Crawford Jamestown Resident 021961 0.01 n/a 01/01/12 200302
176 • Chapter 13: Pennsylvania Tax Manual Local Tax
West Shenango Twp Crawford Crawford Jamestown Non-Res. 021960 0.01 0 01/01/17 200302
West St. Clair Twp Bedford Bedford Chestnut Ridge Resident 020675 0.01 n/a 01/01/12 050211
West St. Clair Twp Bedford Bedford Chestnut Ridge Non-Res. 020674 0.01 0 01/01/02 050211
West Sunbury Butler Butler Moniteau Resident 021203 0.01 n/a 01/01/12 100509
West Sunbury Butler Butler Moniteau Non-Res. 021202 0 10.00 01/01/02 100509
West Taylor Twp Cambria Cambria Greater Johnstown Resident 021287 0.01 n/a 01/01/12 110705
West Taylor Twp Cambria Cambria Greater Johnstown Non-Res. 021286 0 52.00 01/01/09 110705
West Twp Huntingdon Huntingdon Juniata Valley Resident 022629 0.0175 n/a 07/01/14 310208
West Twp Huntingdon Huntingdon Juniata Valley Non-Res. 022628 0.01 0 07/01/17 310208
West View Allegheny North Allegheny North Hills Resident 020343 0.01 n/a 01/01/12 710802
West View Allegheny North Allegheny North Hills Non-Res. 020342 0 52.00 01/01/13 710802
West Vincent Twp Chester Chester Owen J Roberts Resident 021567 0.0125 n/a 01/01/12 150607
West Vincent Twp Chester Chester Owen J Roberts Non-Res. 021566 0.005 0 01/01/11 150607
West Wheatfield Twp Indiana Indiana United Resident 022711 0.0135 n/a 07/01/17 320705
West Wheatfield Twp Indiana Indiana United Non-Res. 022710 0 52.00 01/01/05 320705
West Whiteland Twp Chester Chester West Chester Resident 021569 0.01 n/a 01/01/12 151206
West Whiteland Twp Chester Chester West Chester Non-Res. 021568 0.01 52.00 01/01/06 151206
West Wyoming Luzerne Luzerne Wyoming Resident 023285 0.01 n/a 01/01/12 401004
West Wyoming Luzerne Luzerne Wyoming Non-Res. 023284 0.01 52.00 12/15/06 401004
West York York York West York Resident 025117 0.01 n/a 01/01/12 671302
West York York York West York Non-Res. 025116 0.01 52.00 07/01/12 671302
Westfall Twp Pike Pike Delaware Valley Resident 024017 0.01 n/a 01/01/16 520107
Westfall Twp Pike Pike Delaware Valley Non-Res. 024016 0.01 52.00 01/01/16 520107
Westfield Tioga Tioga Northern Tioga Resident 024527 0.017 n/a 12/15/06 590115
Westfield Tioga Tioga Northern Tioga Non-Res. 024526 0.01 10.00 01/01/02 590115
Westfield Twp Tioga Tioga Northern Tioga Resident 024525 0.017 n/a 01/01/12 590116
Westfield Twp Tioga Tioga Northern Tioga Non-Res. 024524 0.01 10.00 01/01/02 590116
Westmont Cambria Cambria Westmont Hilltop Resident 021271 0.01 n/a 01/01/12 111203
Westmont Cambria Cambria Westmont Hilltop Non-Res. 021270 0 52.00 01/01/05 111203
Westover Clearfield Clearfield Harmony Resident 021763 0.01 n/a 01/01/12 170503
Westover Clearfield Clearfield Harmony Non-Res. 021762 0.01 10.00 01/01/02 170503
Tax Manual Local Tax Chapter 13: Pennsylvania • 177
Westtown Twp Chester Chester West Chester Resident 021601 0.01 n/a 01/01/12 151207
Westtown Twp Chester Chester West Chester Non-Res. 021600 0.01 52.00 01/01/06 151207
Wetmore Twp Mckean Mckean Kane Resident 023485 0.012 n/a 01/01/12 420206
Wetmore Twp Mckean Mckean Kane Non-Res. 023484 0.01 10.00 01/01/02 420206
Wharton Twp Fayette Fayette Uniontown Resident 022397 0.01 n/a 01/01/12 260609
Wharton Twp Fayette Fayette Uniontown Non-Res. 022396 0.01 52.00 01/01/02 260609
Wharton Twp Potter Potter Austin Resident 024071 0.01 n/a 01/01/12 530105
Wharton Twp Potter Potter Austin Non-Res. 024070 0.01 0 01/01/02 530105
Wheatfield Twp Perry Perry Susquenita Resident 023983 0.018 n/a 01/01/12 500308
Wheatfield Twp Perry Perry Susquenita Non-Res. 023982 0 0 01/01/02 500308
Wheatland Mercer Mercer Farrell Resident 023589 0.01 n/a 01/01/12 430202
Wheatland Mercer Mercer Farrell Non-Res. 023588 0.01 52.00 07/01/12 430202
Whitaker Allegheny Southwest Allegheny West Mifflin Resident 020419 0.01 n/a 01/01/12 732002
Whitaker Allegheny Southwest Allegheny West Mifflin Non-Res. 020418 0 10.00 12/15/06 732002
White Deer Twp Northumberland Union Milton Resident 024575 0.018 n/a 01/01/12 490205
White Deer Twp Northumberland Union Milton Non-Res. 024574 0.01 52.00 07/01/09 490205
White Haven Luzerne Luzerne Crestwood Resident 023341 0.01 n/a 01/01/12 400108
White Haven Luzerne Luzerne Crestwood Non-Res. 023340 0 52.00 07/01/14 400108
White Oak Westmoreland Allegheny Norwin Resident 020347 0.01 n/a 01/01/12 651405
White Oak Westmoreland Allegheny Norwin Non-Res. 020346 0,01 10.00 01/01/17 651405
White Oak Allegheny Southeast Allegheny Mckeesport Resident 025689 0.01 n/a 01/01/12 720405
White Oak Allegheny Southeast Allegheny Mckeesport Non-Res. 025688 0.01 10.00 01/01/17 720405
White Twp Beaver Beaver Big Beaver Falls Resident 020581 0.01 n/a 01/01/12 040407
White Twp Beaver Beaver Big Beaver Falls Non-Res. 020580 0 10.00 01/01/02 040407
White Twp Clearfield Cambria Glendale Resident 021289 0.01 n/a 01/01/12 170402
White Twp Clearfield Cambria Glendale Non-Res. 021288 0 10.00 12/15/06 170402
White Twp Indiana Indiana Indiana Resident 022713 0.0125 n/a 01/01/12 320304
White Twp Indiana Indiana Indiana Non-Res. 022712 0.005 52.00 01/01/05 320304
Whitehall Allegheny Southwest Allegheny Baldwin-Whitehall Resident 020349 0.015 n/a 01/01/12 730104
Whitehall Allegheny Southwest Allegheny Baldwin-Whitehall Non-Res. 020348 0 10.00 07/01/08 730104
Whitehall Twp Lehigh Lehigh Whitehall-Coplay Resident 023193 0.015 n/a 07/01/12 390902
178 • Chapter 13: Pennsylvania Tax Manual Local Tax
Whitehall Twp Lehigh Lehigh Whitehall-Coplay Non-Res. 023192 0.01 52.00 01/01/06 390902
Whiteley Twp Greene Greene Central Greene Resident 022553 0.01 n/a 01/01/12 300206
Whiteley Twp Greene Greene Central Greene Non-Res. 022552 0.01 52.00 01/01/10 300206
Whitemarsh Twp Montgomery Montgomery Colonial Resident 023765 0.0125 n/a 01/01/12 460403
Whitemarsh Twp Montgomery Montgomery Colonial Non-Res. 023764 0.01 52.00 07/01/10 460403
Whitpain Twp Montgomery Montgomery Wissahickon Resident 023739 0.01 n/a 01/01/12 462203
Whitpain Twp Montgomery Montgomery Wissahickon Non-Res. 023738 0.01 52.00 08/01/05 462203
Wiconisco Twp Dauphin Dauphin Williams Valley Resident 022133 0.01 n/a 01/01/12 221102
Wiconisco Twp Dauphin Dauphin Williams Valley Non-Res. 022132 0.01 10.00 01/01/85 221102
Wilkes Barre Luzerne Luzerne Wilkes-Barre Resident 023287 0.03 n/a 01/01/12 400907
Wilkes Barre Luzerne Luzerne Wilkes-Barre Non-Res. 023286 0.01 52.00 01/01/05 400907
Wilkes Barre Twp Luzerne Luzerne Wilkes-Barre Resident 023343 0.01250 n/a 01/01/12 400908
Wilkes Barre Twp Luzerne Luzerne Wilkes-Barre Non-Res. 023342 0.01 52.00 01/01/05 400908
Wilkins Twp Allegheny Southeast Allegheny Woodland Hills Resident 020351 0.01 n/a 01/01/12 721012
Wilkins Twp Allegheny Southeast Allegheny Woodland Hills Non-Res. 020350 0.01 52.00 01/01/06 721012
Wilkinsburg Allegheny Southeast Allegheny Wilkinsburg Borough Resident 020355 0.01 n/a 01/01/12 720901
Wilkinsburg Allegheny Southeast Allegheny Wilkinsburg Borough Non-Res. 020354 0 52.00 04/01/05 720901
Williams Twp Dauphin Dauphin Williams Valley Resident 022113 0.01 n/a 01/01/12 221103
Williams Twp Dauphin Dauphin Williams Valley Non-Res. 022112 0 10.00 01/01/02 221103
Williams Twp Northampton Northampton Wilson Resident 023841 0.01 n/a 01/01/15 480803
Williams Twp Northampton Northampton Wilson Non-Res. 023840 0.01 52.00 01/01/13 480803
Williamsburg Blair Blair Williamsburg Comm Resident 020889 0.01 n/a 01/01/12 070702
Williamsburg Blair Blair Williamsburg Comm Non-Res. 020888 0 52.00 01/01/06 070702
Williamsport Lycoming Lycoming Williamsport Resident 023423 0.02 n/a 01/01/12 410805
Williamsport Lycoming Lycoming Williamsport Non-Res. 023422 0.005 52.00 12/15/06 410805
Williamstown Dauphin Dauphin Williams Valley Resident 022135 0.01 n/a 01/01/12 221104
Williamstown Dauphin Dauphin Williams Valley Non-Res. 022134 0.01 10.00 01/01/02 221104
Willistown Twp Chester Chester Great Valley Resident 021571 0.01 n/a 01/01/12 150404
Willistown Twp Chester Chester Great Valley Non-Res. 021570 0.00875 52.00 07/01/09 150404
Wilmerding Allegheny Southeast Allegheny East Allegheny Resident 020357 0.01 n/a 01/01/12 720104
Wilmerding Allegheny Southeast Allegheny East Allegheny Non-Res. 020356 0.01 52.00 01/01/05 720104
Tax Manual Local Tax Chapter 13: Pennsylvania • 179
Wilmington Twp Lawrence Lawrence Wilmington Resident 023079 0.01 n/a 01/01/12 370806
Wilmington Twp Lawrence Lawrence Wilmington Non-Res. 023078 0.01 10.00 01/01/02 370806
Wilmington Twp Lawrence Mercer Wilmington Resident 023567 0.01 n/a 01/01/12 370807
Wilmington Twp Lawrence Mercer Wilmington Non-Res. 023566 0.01 10.00 01/01/02 370807
Wilmore Cambria Cambria Forest Hills Resident 021323 0.01 n/a 01/01/12 110607
Wilmore Cambria Cambria Forest Hills Non-Res. 021322 0 0 01/01/02 110607
Wilmot Twp Bradford Bradford Wyalusing Resident 020949 0.0144 n/a 01/01/12 080708
Wilmot Twp Bradford Bradford Wyalusing Non-Res. 020948 0 0 01/01/02 080708
Wilson Northampton Northampton Wilson Resident 023831 0.01 n/a 01/01/12 480804
Wilson Northampton Northampton Wilson Non-Res. 023830 0.01 52.00 01/01/06 480804
Wind Gap Northampton Northampton Pen Argyl Resident 023865 0.0135 n/a 01/01/12 480603
Wind Gap Northampton Northampton Pen Argyl Non-Res. 023864 0.01 52.00 01/01/05 480603
Windber Somerset Somerset Windber Resident 024309 0.01 n/a 01/01/12 561105
Windber Somerset Somerset Windber Non-Res. 024308 0 52.00 01/01/05 561105
Windham Twp Bradford Bradford Northeast Bradford Resident 020951 0.01 n/a 01/01/12 080307
Windham Twp Bradford Bradford Northeast Bradford Non-Res. 020950 0 0 01/01/02 080307
Windham Twp Wyoming Wyoming Tunkhannock Resident 025039 0.01 n/a 01/01/12 660213
Windham Twp Wyoming Wyoming Tunkhannock Non-Res. 025038 0.01 10.00 08/01/05 660213
Windham Twp Bradford Wyoming Wyalusing Resident 025616 0.0144 n/a 01/01/12 080713
Windham Twp Bradford Wyoming Wyalusing Non-Res. 025615 0.01 10.00 07/01/07 080713
Windsor York York Red Lion Resident 025189 0.01 n/a 01/01/12 670806
Windsor York York Red Lion Non-Res. 025188 0 0 01/01/02 670806
Windsor Twp Berks Berks Hamburg Resident 020799 0.01 n/a 01/01/12 060908
Windsor Twp Berks Berks Hamburg Non-Res. 020798 0.01 0 01/01/02 060908
Windsor Twp York York Red Lion Resident 025141 0.01 n/a 01/01/12 670807
Windsor Twp York York Red Lion Non-Res. 025140 0.01 52.00 01/01/15 670807
Winfield Twp Butler Butler South Butler Co Resident 021175 0.01 n/a 01/01/12 100705
Winfield Twp Butler Butler South Butler Co Non-Res. 021174 0 52.00 01/01/11 100705
Winslow Twp Clearfield Jefferson Dubois Resident 022791 0.01 n/a 01/01/12 170311
Winslow Twp Clearfield Jefferson Dubois Non-Res. 022790 0.01 10.00 01/01/12 170311
Winterstown York York Red Lion Resident 025191 0.01 n/a 01/01/12 670808
180 • Chapter 13: Pennsylvania Tax Manual Local Tax
Winterstown York York Red Lion Non-Res. 025190 0.005 0 01/01/07 670808
Wolf Creek Twp Mercer Mercer Grove City Resident 023569 0.01 n/a 01/01/12 430405
Wolf Creek Twp Mercer Mercer Grove City Non-Res. 023568 0.01 10.00 01/01/02 430405
Wolf Twp Lycoming Lycoming East Lycoming Resident 023439 0.017 n/a 01/01/12 410109
Wolf Twp Lycoming Lycoming East Lycoming Non-Res. 023438 0.005 10.00 12/15/06 410109
Womelsdorf Berks Berks Conrad Weiser Resident 020839 0.01 n/a 01/01/12 060407
Womelsdorf Berks Berks Conrad Weiser Non-Res. 020838 0.01 52.00 01/01/15 060407
Wood Twp Bedford Huntingdon Tussey Mountain Resident 022631 0.01 n/a 01/01/12 050511
Wood Twp Bedford Huntingdon Tussey Mountain Non-Res. 022630 0.005 10.00 01/01/98 050511
Woodbury Bedford Bedford Northern Bedford Resident 020689 0.01 n/a 01/01/12 050405
Woodbury Bedford Bedford Northern Bedford Non-Res. 020688 0.01 10.00 01/01/02 050405
Woodbury Twp Bedford Bedford Northern Bedford Resident 025209 0.01 n/a 01/01/12 050406
Woodbury Twp Bedford Bedford Northern Bedford Non-Res. 025208 0.01 10.00 07/01/12 050406
Woodbury Twp Blair Blair Williamsburg Comm Resident 020877 0.01 n/a 01/01/12 070703
Woodbury Twp Blair Blair Williamsburg Comm Non-Res. 020876 0.01 52.00 01/01/17 070703
Woodcock Crawford Crawford Penncrest Resident 021963 0.01 n/a 01/01/12 200417
Woodcock Crawford Crawford Penncrest Non-Res. 021962 0.01 0 01/01/02 200417
Woodcock Twp Crawford Crawford Penncrest Resident 021965 0.01 n/a 01/01/12 200418
Woodcock Twp Crawford Crawford Penncrest Non-Res. 021964 0.01 0 01/01/02 200418
Woodward Twp Clearfield Clearfield Moshannon Valley Resident 021731 0.01 n/a 01/01/12 170608
Woodward Twp Clearfield Clearfield Moshannon Valley Non-Res. 021730 0.005 52.00 01/01/17 170608
Woodward Twp Clinton Clinton Keystone Central Resident 021805 0.015 n/a 01/01/12 180128
Woodward Twp Clinton Clinton Keystone Central Non-Res. 021804 0 10.00 01/01/02 180128
Woodward Twp Lycoming Lycoming Williamsport Resident 023441 0.020 n/a 01/01/12 410806
Woodward Twp Lycoming Lycoming Williamsport Non-Res. 023440 0.005 0 01/01/11 410806
Worcester Twp Montgomery Montgomery Methacton Resident 023767 0.01 n/a 01/01/12 460902
Worcester Twp Montgomery Montgomery Methacton Non-Res. 023766 0.01 10.00 01/01/03 460902
Wormleysburg Cumberland Cumberland West Shore Resident 022041 0.0145 n/a 01/01/12 210904
Wormleysburg Cumberland Cumberland West Shore Non-Res. 022040 0.01 52.00 01/01/06 210904
Worth Twp Butler Butler Slippery Rock Resident 021177 0.01 n/a 01/01/12 100611
Worth Twp Butler Butler Slippery Rock Non-Res. 021176 0.005 0 01/01/02 100611
Tax Manual Local Tax Chapter 13: Pennsylvania • 181
Worth Twp Centre Centre Bald Eagle Resident 021443 0.0255 n/a 01/01/12 140112
Worth Twp Centre Centre Bald Eagle Non-Res. 021442 0 10.00 01/01/02 140112
Worth Twp Mercer Mercer Lakeview Resident 023571 0.01 n/a 01/01/12 430611
Worth Twp Mercer Mercer Lakeview Non-Res. 023570 0.01 5.00 01/01/14 430611
Worthington Armstrong Armstrong Armstrong Resident 020515 0.01 n/a 01/01/12 030228
Worthington Armstrong Armstrong Armstrong Non-Res. 020514 0.005 52.00 01/01/14 030228
Worthville Jefferson Jefferson Punxsutawney Resident 022807 0.01 n/a 01/01/12 330315
Worthville Jefferson Jefferson Punxsutawney Non-Res. 022806 0.01 0 01/01/02 330315
Wright Twp Luzerne Luzerne Crestwood Resident 023303 0.01 n/a 01/01/12 400109
Wright Twp Luzerne Luzerne Crestwood Non-Res. 023302 0.01 52.00 01/01/05 400109
Wrightstown Twp Bucks Bucks Council Rock Resident 021087 0.0115 n/a 01/01/12 090605
Wrightstown Twp Bucks Bucks Council Rock Non-Res. 021086 0.01 10.00 07/21/94 090605
Wrightsville York York Eastern York Resident 025145 0.01 n/a 01/01/12 670405
Wrightsville York York Eastern York Non-Res. 025144 0 52.00 01/01/06 670405
Wyalusing Bradford Bradford Wyalusing Resident 020977 0.0144 n/a 01/01/12 080709
Wyalusing Bradford Bradford Wyalusing Non-Res. 020976 0 52.00 01/01/10 080709
Wyalusing Twp Bradford Bradford Wyalusing Resident 025217 0.0144 n/a 01/01/12 080710
Wyalusing Twp Bradford Bradford Wyalusing Non-Res. 025216 0 52.00 07/01/09 080710
Wyoming Luzerne Luzerne Wyoming Resident 023291 0.01 n/a 01/01/12 401005
Wyoming Luzerne Luzerne Wyoming Non-Res. 023290 0.01 52.00 01/01/06 401005
Wyomissing Berks Berks Wilson Resident 020769 0.01 n/a 01/01/12 061604
Wyomissing Berks Berks Wilson Non-Res. 020768 0.01 52.00 01/01/06 061604
Wyomissing Berks Berks Wyomissing Resident 025691 0.01 n/a 01/01/12 061702
Wyomissing Berks Berks Wyomissing Non-Res. 025690 0.01 52.00 01/01/12 061702
Wysox Twp Bradford Bradford Towanda Resident 020979 0.0124 n/a 07/01/13 080509
Wysox Twp Bradford Bradford Towanda Non-Res. 020978 0.01 10.00 12/15/06 080509
182 • Chapter 13: Pennsylvania Tax Manual Local Tax
‘Y-Z’ Localities
Locality Tax Collection District
County School District Type Tax Code
Tax Rate Annual LST [$]
Effective Date
PSD Code
Yardley Bucks Bucks Pennsbury Resident 021051 0 n/a 01/01/12 091204
Yardley Bucks Bucks Pennsbury Non-Res. 021050 0 0 01/00/00 091204
Yatesville Luzerne Luzerne Pittston Resident 023345 0.01 n/a 01/01/12 400808
Yatesville Luzerne Luzerne Pittston Non-Res. 023344 0.005 52.00 01/01/06 400808
Yeadon Delaware Delaware William Penn Resident 022207 0.01 n/a 01/01/12 231506
Yeadon Delaware Delaware William Penn Non-Res. 022206 0.01 52.00 01/01/10 231506
Yoe York York Dallastown Resident 025193 0.01 n/a 01/01/12 670205
Yoe York York Dallastown Non-Res. 025192 0.01 0 07/01/14 670205
York York York York City Resident 025119 0.0125 n/a 01/01/15 671401
York York York York City Non-Res. 025118 0.0125 52.00 01/01/15 671401
York Haven York York Northeastern York Resident 025195 0.01 n/a 01/01/12 670606
York Haven York York Northeastern York Non-Res. 025194 0.005 0 12/15/06 670606
York Springs Adams Adams Bermudian Springs Resident 020167 0.017 n/a 01/01/12 010106
York Springs Adams Adams Bermudian Springs Non-Res. 020166 0 0 01/01/02 010106
York Twp York York Dallastown Resident 025137 0.01 n/a 01/01/12 670206
York Twp York York Dallastown Non-Res. 025136 0.01 52.00 07/01/07 670206
Yorkana York York Eastern York Resident 025197 0.01 n/a 01/01/12 670406
Yorkana York York Eastern York Non-Res. 025196 0 10.00 01/01/02 670406
Young Twp Armstrong Indiana Apollo-Ridge Resident 022715 0.01 n/a 01/01/12 030104
Young Twp Armstrong Indiana Apollo-Ridge Non-Res. 022714 0 52.00 01/01/09 030104
Young Twp Indiana Indiana Blairsville-Saltsburg Resident 025618 0.0125 n/a 01/01/12 320106
Young Twp Indiana Indiana Blairsville-Saltsburg Non-Res. 025617 0 52.00 01/01/09 320106
Young Twp Jefferson Jefferson Punxsutawney Resident 022793 0.01 n/a 01/01/12 330316
Young Twp Jefferson Jefferson Punxsutawney Non-Res. 022792 0.01 32.00 07/01/17 330316
Youngstown Westmoreland Westmoreland Greater Latrobe Resident 025003 0.01 n/a 01/01/12 650503
Youngstown Westmoreland Westmoreland Greater Latrobe Non-Res. 025002 0 52.00 07/01/16 650503
Youngsville Warren Warren Warren County Resident 024693 0.025 n/a 01/01/17 620124
Youngsville Warren Warren Warren County Non-Res. 024692 0.01 5.00 01/01/17 620124
Tax Manual Local Tax Chapter 13: Pennsylvania • 183
Youngwood Westmoreland Westmoreland Hempfield Resident 024939 0.01 n/a 01/01/12 650707
Youngwood Westmoreland Westmoreland Hempfield Non-Res. 024938 0.01 52.00 01/01/06 650707
Zelienople Butler Butler Seneca Valley Resident 021153 0.01 n/a 01/01/12 100809
Zelienople Butler Butler Seneca Valley Non-Res. 021152 0.005 52.00 01/01/08 100809
Zerbe Twp Northumberland Northumberland Line Mountain Resident 023923 0.01 n/a 01/01/12 490110
Zerbe Twp Northumberland Northumberland Line Mountain Non-Res. 023922 0.01 0 12/15/06 490110
Calculation Method
Product for Pennsylvania local taxation combine the municipality and school district tax into one taxing process.
Introduction of Act 32 which is effective 1/1/2012, changes how employers withhold, report and remit earned income taxes in Pennsylvania. It restructures
the tax collection process by establishing 21 county-wide s.
Under the current Local EIT collection system, each locality and school district has the option of setting their tax rate and choosing who will collect their tax.
Also, employers are only required to withhold the worksite EIT and not the employee’s resident EIT.
Under the new regulation, localities and school districts can still set their EIT rate (the most common is 1%), but the collection responsibility will fall into
one of 66 s that are roughly congruent with counties, but are not a function of county government. Each (TCD) will choose a collector (such as Berkheimer,
Keystone Tax Collectors, Central Tax Bureau, etc.), that will be responsible for collecting the EIT for each municipality and school district contained in the
TCD.
However, at the employee and employer level, there is a layer of complexity that did not exist prior to this legislation. Currently, employers only have to
withhold and remit the local tax for their worksite location regardless of where their employees live. As of January 1, 2012, employers will be required to
withhold either the worksite non-resident EIT or the employee’s resident EIT depending on which tax rate is higher. For example, if the worksite location
has a 1% EIT and an employee lives in a locality with a 1.25% EIT, the employer will be required to withhold the resident EIT for that employee.
Effective 1/1/2012 consolidation of the tax collection agencies and classification of the tax entities are now mandated. This introduces a new tax ID specific
for the locals called PSD (Political Sub Division).
Regulations dictate that the tracking of both employment and residency is conducted, and if the individual resides and works within Pennsylvania the highter
of the two taxes be taken from the individual.
In addition, the LST tax is only tied to the employment location.
Set up Procedures
Setting up the product to configure tis process requires that 3 local taxes be established.
• Two will be used for residency and employment location
• Third for LST taxation
Residency and employment deduction setup. The two deductions can be interchangeable for residency or non residency identification. What determines the
deduction identification is the taxing type.
184 • Chapter 13: Pennsylvania Tax Manual Local Tax
DBnn Contains the PSD Code and the taxing type
Position 1 – 6 (PSD Code) – refer to the local listing to identify the PSD code
Position 8 (Taxing Type)
EIT – Value of 1 Earned Income Tax(Resident( identifies this deduction
is a PSD Residency marker
ENR – Value of 2 Earned Income Tax(Non-Resident Rate) identifies this
deduction is a PSD Work marker
The product will assess the two deductions established and take the tax associated that is the higher rate. Reporting requirements will be processed under the
employment (Non-Resident) PSD code.
For those clients that have the Payroll/HR and Healthcare web products, a vehicle to enter this information and automatically populate the required fields I
delivered. In addition both of these product lines already provided multiple local deductions.
Tax Manual Local Tax Chapter 13: Pennsylvania • 185
LST Deduction Setup:
LST Tax is now only available for the employment (Non-Resident). Refer to the local listing to identify if the individual does work in Pennsylvania and
there is a corresponding LST tax.
Out of State
The new legislative requires for those individuals who are employed or live out of state, a new tax code has been established with the corresponding PSD
code. The taxation is none; however for reporting purposes this information is required.
Set up Procedures for Philadelphia
Scenario 1:
If a Philadelphia resident works in Pennsylvania, but outside of Philadelphia.
Tax setup would be: Setup ONE Local Tax ONLY
Withhold at Philadelphia Resident rate. Do not withhold for work municipality.
DN06 = 02399900 Philadelphia Resident Tax Code
DN07 = 00000000
186 • Chapter 13: Pennsylvania Tax Manual Local Tax
Scenario 2:
If a Pennsylvania resident who lives in another municipality, but works in Philadelphia.
Tax setup would be: Setup ONE Local Tax ONLY
Withhold at Philadelphia NR rate. Do not withhold for resident municipality
DN06 = 02399800 Philadelphia Non Resident Tax Code
DN07 = 00000000
Tax Manual Local Tax Chapter 13: Pennsylvania • 187
Scenario 3:
If a Philadelphia resident works in Philadelphia.
Tax setup would be: Setup ONE Local Tax ONLY
Withhold at Philadelphia Resident Rate only, not both the Res and NR rates.
DN06 = 02399900 Philadelphia Resident Tax Code
DN07 = 00000000
188 • Chapter 13: Pennsylvania Tax Manual Local Tax
Please NOTE:
Product does not support for low income residents and non residents who qualify for tax forgiveness.
Local Services Tax (LST) The maximum amount a non resident locality can levy for the LST is $156.
Assessment and Collection
If the total LST levied exceeds $10, the tax must be collected in installments based on the number of payroll periods (CPNO). For example, a $52 tax would
be collected at $1.00 per week for a weekly payroll, or $4.33 per month for a monthly payroll. A $36 tax would be collected at $.69 per week for a weekly
payroll or $3.00 per month for a monthly payroll.
If the total LST is levied at a rate of $10 or less, the tax will be collected in a lump sum.
Tax Manual Local Tax Chapter 13: Pennsylvania • 189
Low Income Exemption
Localities that levy a total LST exceeding $10, are required to exempt those employees whose total earned income will be less than $12,000 for the calendar
year in which the LST is levied. To establish an employee that is exempt the special processing field commonly known as the DBnn field will need to be
updated. Position 3 and 4 of the DBnn field contains a value of 01.
If an employee elects to take a lump sum distribution rather than each pay cycle, the product will calculate the LST lump sum;
• LST Annual Amount tax /CPNO (Number of Pay Periods for the year) = A (Tax to be taken per pay cycle)
• CPNO – CPER (Current Pay period) = B (number of pay periods remaining)
• B * A = current tax to be taken
DSnn Values
Table OPC contains the values for the DSnn switch. The values used for PA LST are:
1 Does not Participate
4 Override – Take Lump Sum
5 Tax Taken for this Period
7 Take tax annually
DSnn = “1”, Does not Participate, the system will not calculate LST for the employee.
DSnn = “4”, Override – Take Lump Sum, the system will ignore all the other normal calculation rules and deduct the entire amount of the LST tax in the
current period. Then set the DSnn switch to “5”, Tax already taken for the period.
DSnn = “5”, Tax Taken for this Period, the system will not calculate LST for the employee.
DSnn = “7”, Take Tax Annually, will indicate that employee participates in the LST and follow all the LST rules for assessment, exemption and restoration.
NCYR Processing
When the first payroll of the new calendar year is run, the system will reset any LST Year to Date accumulators (YDnn) to zero and reset any DSnn switches
that are currently a “4” or “5” back to “7”.
If an individual is exempt in one year, they would have to provide new documentation to employer stating they are exempt in a new year.
190 • Chapter 13: Pennsylvania Tax Manual Local Tax
Pennsylvania – Quarterly Reporting
Lancaster EFW2 Reporting Requirements
Lancaster County Tax Collection Bureau
For PA Act 32 compliant submissions
EFW2 Code Records Layout
• All records must be 512 bytes in length
• Alpha/numeric fields should be left-justified.
• Numeric/currency fields should be right-justified with zero filled to the left.
• If you have no local data for a field, leave the field blank.
• “RA”,”RE”,”RS”,”RT” and “RF” records are mandatory.
Complete EFW2 details may be obtained from the Social Security Administration at http://www.ssa.gov/employer/pub.htm.
This format is compatible with the PA state e-tides system for state reporting with the exception that the “RT” & “RF” records need to total up local
wages instead of state wages.
Below is the file layout structure for reporting to Lancaster:
Lancaster File to produce both EIT and LST
• RA – Submitter Record
• RE – Employer Record
• RS – State Record - This record contains the Local Tax Type (EIT)
• RT – Total Record – Totaling EITs
• RE – Employer Record
• RS – State Record – This record contains the Local Tax Type (LST)
• RT – Total Record – Totaling LSTs
• RF – Final Record – Total EIT and LST
Tax Manual Local Tax Chapter 13: Pennsylvania • 191
Lancaster Code RA – Submitter Record
Position Field Name Description
1-2 Record Identifier Must be “RA”
3-11 Submitter’s EIN Required
12-216 Variety Optional
217-273 Submitter Name Required
274-295 Location Address Required
296-317 Delivery Address Required
318-339 City Required
340-341 State Abbreviation Use Postal Abbreviation
342-346 ZIP Code Required
347-350 ZIP Code Extension Required
351-395 Variety Optional
396-422 Contact Name Required
423-437 Contact Phone Number Required
438-442 Contact Phone Extension Required
443-445 Blank Fill with blanks
446-485 Contact E-mail Optional
486-488 Blank Fill with blanks
489-498 Contact Fax Optional
499-512 Variety Optional
Lancaster Code RE – Employer Record
Position Field Name Description
1-2 Record Identifier Must be “RE”
3-6 Tax Year Required
7 Agent Indicator Optional
8-16 Employer EIN Required
192 • Chapter 13: Pennsylvania Tax Manual Local Tax
17-39 Variety Optional
40-96 Employer Name Required
97-118 Location Address Required
119-140 Delivery Address Required
141-162 City Required
163-164 State Abbreviation Required
165-169 Zip Code Required
170-173 Zip Code Extension Required
174-220 Variety Optional
221 Period Type Optional: M for Monthly, Q for Quarterly,
Y for Yearend Reconciliation
222-223 Period Optional: 1-12 for Monthly, 1-4 for
Quarterly, 5 or 13 for Yearend
Reconciliation
224-253 Local Account Number Optional Local Account #, required for
employers with multiple accounts for a
single EIN
254-504 Blank Fill with blanks
505-512 PA eight-digit Account
Number (as displayed on each
payment coupon)
Required by PA, but not for local
• A RE Code record must be listed for each physical work location.
Lancaster Code RS – Employee Record
Position Field Name Description
1-2 Record Identifier Must be “RS”
3-4 State Code Must be 42 for PA State Wages and
Withholding
5-9 Taxing Entity Code Optional
10-18 Social Security Number Required
19-33 Employe First Name Required
34-48 Employe Middle Name/Initial Required
Tax Manual Local Tax Chapter 13: Pennsylvania • 193
49-68 Employe Last Name Required
69-72 Suffix Required
73-94 Location Address Required
95-116 Delivery Address Required
117-138 City Required
139-140 State Abbreviation Required
141-145 Zip Code Required
146-149 Zip Code Abbreviation Required
150-267 Variety Optional
268-273 Blank Leave blank
274-275 State Code Optional
276-286 State Taxable Wages Enter PA Wages as applicable
287-297 State Income Tax Withheld Enter PA Withholding as applicable
298-308 Blank Leave blank
309-319 Local Taxable Wages Enter Local Wages subject to EIT
(should be the same as PA Wages)
320-330 Local Income Tax Withheld Enter Local Withholding. Required.
331-337 State Control Number Leave blank
338-343 Residence PSD Code PSD code of employees residence list
344-349 Work PSD Code PSD code of work location
350-352 Local Tax Type Required. See below table.
353-487 Variety Optional
488-512 Blank Leave blank
EIT Earned Income Tax(Resident)
ENR Earned Income Tax(Non-Resident Rate)
LST Local Services Tax
• The Code RS Record must be preceded by at one valid RE Record.
• The employees listed in RS records must have all worked at the location of the preceding RE record.
194 • Chapter 13: Pennsylvania Tax Manual Local Tax
Lancaster Code RT – Total Record
Position Field Name Description
1-2 Record Identifier Must be “RT”
3-339 Variety Optional
340-475 Blank Leave blank
476-482 Number of Code RS Records Required
483-497 Total Local Taxable Wages Required
498-512 Total Local Tax Withheld Required
• A Code RT Record must be present for each RS Code RE Employer Record.
• The Code RT Record must be preceded by at least one valid RS Record.
• The Code RT Record contains the totals for all valid Code RS Records reported under the preceding Code RE Record.
• Each Code RE Record must have its own Code RT Record.
Lancaster Code RF – Final Record
Position Field Name Description
1-2 Record Identifier Must be ‘RF’
3-7 Blank Leave blank
8-475 Variety Optional
476-482 Number of RS Records Required
483-497 Total Local Taxable Wages Required
498-512 Total Local Tax Withheld Required
• Code RF totals are the accumulated totals of all Code RT Records submitted.
Berkheimer EFW2 Reporting Requirements
EFW2 Code Records Layout
• All records must be 512 bytes in length
Tax Manual Local Tax Chapter 13: Pennsylvania • 195
• Alpha/numeric fields should be left-justified.
• Numeric/currency fields should be right-justified with zero filled to the left.
• If you have no local data for a field, leave the field blank.
“RA”,”RE”,”RS”,”RT” and “RF” records are mandatory
Below is the file layout structure for reporting to Berkheimer:
NOTE: Berkheimer requires separate files for reporting EIT and LST (2 files would be produced)
Berkheimer file to produce EIT
• RA – Submitter Record
• RE – Employer Record
• RS – State Record - This record contains the Local Tax Type (EIT)
• RT – Total Record
• RF – Final Record
Berkheimer file to produce LST
• RA – Submitter Record
• RE – Employer Record
• RS – State Record – This record contains the Local Tax Type (LST)
• RT – Total Record
• RF – Final Record
Berkheimer Code RA – Submitter Record
Position Field Name Description
1-2 Record Identifier Must be “RA”
3-11 Submitter’s EIN Required
12-37 Filler Fill with spaces
38-94 Company Name Required
95-116 Location Address Optional (if available)
196 • Chapter 13: Pennsylvania Tax Manual Local Tax
117-138 Delivery Address Required
139-160 City Required
161-162 State Abbreviation Use Postal Abbreviation
163-167 ZIP Code Required
168-171 ZIP Code Extension Optional (if available)
172-395 Filler Fill with spaces
396-422 Contact Name Required
423-437 Contact Phone Number Required
438-442 Contact Phone Extension Optional (if available)
443-445 Blank Fill with spaces
446-485 Contact E-mail Optional (if available)
486-488 Blank Fill with spaces
489-498 Contact Fax Optional (if available)
499-512 Filler Fill with spaces
• This record corresponds to the business or user who is submitting this data file.
• Must be the first data record on each file.
• This is a required record for each file.
• Make the address entries specific enough to ensure proper delivery.
Berkheimer Code RE – Employer Record
Position Field Name Description
1-2 Record Identifier Must be “RE”
3-6 Tax Year Required
7 Tax Quarter Required. 1, 2, 3, or 4
For W2Rec, hardcode to 4
8-16 Employer EIN Required
17-28 Employer Tax Account
Number
Employer/Collector HAB Account Number. Must be no more than 7 numeric digits with
no dash. Required for LST Upload. Right
Justify and left fill with zeros.
Tax Manual Local Tax Chapter 13: Pennsylvania • 197
29-39 Filler Fill with spaces
40-96 Employer Name Required
97-118 Location Address Optional (if available)
119-140 Delivery Address Required
141-162 City Required
163-164 State Abbreviation Required
165-169 Zip Code Required
170-173 Zip Code Extension Optional (if available)
174 Record Change Notice 0 for no change
1 to indicate a change in Name, Address, or
Jurisdiction.
175-178 Filler Fill with spaces
179-201 Foreign State/Province If applicable, otherwise blanks, left justify
202-216 Foreign Postal Code Optional (if available)
217-218 Country Code Optional (if available)
219-221 Filler Fill with spaces
222-227 Employer’s PSD Code Required. This PSD code identifies the
jurisdiction for which taxes are filed. A 6
digit number.
228 Monthy Filing Indicator Required.
“M” if filing Monthly, “Q” if filing
Quarterly
229-234 Reporting Period Required. Period Ending Date. 4 digit year
and 2 digit month to identify the last day of the filing period for this report. For W2Rec
hardcode the month to 12.
235 Tax Type Required. E = EIT, L = LST, W = W2
236-246 Employer Total School
District Only Payments
Required for LST, otherwise fill with
spaces.
247-253 Employer Total Number of
Exemptions
Required for LST, otherwise fill with
spaces.
254-512 Filler Fill with spaces
• This record contains employer specific details.
198 • Chapter 13: Pennsylvania Tax Manual Local Tax
• The first RE record must immediately follow the RA record.
• If the employer is the same as the submitter, and there is only 1 employer in the file, you must still provide the RE record with
appropriate details.
• When the same employer information applies to multiple RS records (employees), group them together under a single RE record.
Unnecessary RE records can cause serious processing errors or delays. E.g. don’t submit the same RE record repeatedly for every RS
record.
Berkheimer Code RS – Employee Record
Position Field Name Description
1-2 Record Identifier Must be “RS”
3-9 Filler Fill with spaces
10-18 Social Security Number Required
19-33 Employe First Name Required
34-48 Employe Middle Name/Initial Optional (if available)
49-68 Employe Last Name Required
69-72 Suffix Optional (if available)
73-94 Location Address Optional (if available)
95-116 Delivery Address Required
117-138 City Required
139-140 State Abbreviation Required
141-145 Zip Code Required
146-149 Zip Code Extension Optional (if available)
150-154 Filler Fill with spaces
155-177 Foreign State/Province If applicable, otherwise blanks, left justify
178-192 Foreign Postal Code If applicable, otherwise blanks, left justify
193-194 Country Code If applicable, otherwise blanks, left justify
195 Filler Fill with spaces
196 Record Change Notice 0 for no change, 1 to indicate a change to
Name, Address, or PSD Code.
197-202 Reporting Period Required. Period Ending Date. 2 digit month and 4 digit year to identify the last day of
Tax Manual Local Tax Chapter 13: Pennsylvania • 199
the filing period for this report. For W2Rec,
hardcode the month to 12.
203-273 Filler Fill with spaces
274-275 State Code Optional
276-286 State Taxable Wages Optional. Enter PA Wages as applicable
287-297 State Income Tax Withheld Optional. Enter PA Withholding as
applicable
298-307 Filler Fill with spaces
308 Tax Type Required. "E" = EIT, "L" = LST, "W" = W2
309-319 Local Taxable Wages Required. Enter Local Wages.
320-330 Local Income Tax Withheld Required. Enter Local Withholding.
331-337 State Control Number Optional
338-343 Employee’s PSD Code Required. PSD code of employees
residence list
344-354 School District Only Payment Required for LST, otherwise fill with
spaces.
355-512 Filler Fill with spaces
• This record contains employee specific details.
• Each RS record should follow the respective RE record.
• If there are multiple employee records for an employer, include all of the RS records for each employee immediately after the related
RE record. E.g., if you have 25 employees for 1 employer, you would have 1 RE record followed by 25 RS records.
• Following the last RS record for the employer, create an RT record and then create either the:
RE record for the next employer in the submission; or
RF record if this is the last report in the submission.
Berkheimer Code RT – Total Record
Position Field Name Description
1-2 Record Identifier Must be “RT”
3-9 Number of RS Records for the
preceding Employer Required. Right justify, zero fill. No decimal.
10-24 Total Local Wages, Tips, and Other
Compensation
Required. Right justify, zero fill. No decimal.
200 • Chapter 13: Pennsylvania Tax Manual Local Tax
25-39 Total Local Income Tax Withheld Required. Right justify, zero fill. No decimal.
40-512 Filler Fill with spaces
• This record contains totals for the respective employer.
• The RT record must be generated for each RE record.
• If just one field applies, the entire record must be completed.
Berkheimer Code RF – Final Record
Position Field Name Description
1-2 Record Identifier Must be “RF”
3-7 Filler Fill with spaces
8-16 Number of RS Records for the
preceding Employer Required.
17-31 Total Taxable Wages Required. Right justify, zero fill. No decimal.
32-46 Total Tax Withheld Required. Right justify, zero fill. No decimal.
47-512 Filler Fill with spaces
• This record contains totals for the entire file.
• Must be the last record on the file.
• Must appear only once on each file.
• Do NOT create a file that contains any data recorded after the RF record.
Pennsylvania – Year-End Reporting
Box 20 Locality Name
For systems with the Local Tax Service, Feature 244, the state and local codes, positions 1-6 of DN (or PLNn, if packet level) field are used to look
up the locality name.
For Pennsylvania, the TCD (Tax Collection District) code with be printed in box 20. The TCD code is populated based on the entry in the SIT
table. If no entry is found on the SIT table, the system will populate the TCD code based on the PSD code on the employee record. NOTE:
Reminder extract control transaction position 41 drives SIT table.
Tax Manual Local Tax Chapter 13: Pennsylvania • 201
To produce W2’s box 20 and the Berkheimer File format (EFW2), the SIT Table controls Box 20 and the employer PSD code.
State Identification Number (SIT) Table
State Identification Number Table data is used for the Tax Liability Report and in quarterly and year-end processing.
The default table name is SIT.
If another table name is used, the pointer &SITTB must contain the name of the table containing the State Identification Number Table Name.
Table Key
Position Description
1–3 Table Name SIT
4-9 CTRN, blanks, Super Group
10 Blank
11-12 State postal abbreviation
Table Data
Position Description
1-20 State Identification Number
21 Blank
22-29 State Account Number
30 Blank
31-36 PA only: Employer PSD Code
37 Blank
38-39 Tax Collection District (TCD) for W2’s. If
blank, will default using PSD Code to assign
TCD.
Current Liability, Current Wages, Quarter to Date, and Year to Date, refers to cross reference chart for field level accumulation of
the taxing entity being referenced. In addition, for the Payroll/HR Web model is a cross reference of fields.
Additional Year-End Setup Considerations:
The year-end extract control transaction positions 41 controls the formatting and extracting of the information for the SIT or the
override pointer $SITTB.
Extract Control Transactions
Postion 41:
202 • Chapter 13: Pennsylvania Tax Manual Local Tax
Blank or 0 = ID number/state name is located in group/super group level SIT Table File, with a separate set of entries for each
group extracted. (If major sourt on super group, system uses super group SIT Table File entries).
1 = ID number/state name is located in system level SIT Table entries with one set of entries for all groups (system level entries
identified on SIT Table as all spaces in positions 1-6).
2 new programs P770 and P779 to create the Year End EFW2 files (Lancaster or Berkheimer) P770 – xP7701.cp1 and
xP7702.cp1
xP7701.cp1 is a duplicate of xP7501.cp1 from Producing Quarterly Wage Detail Reports(Extract Control Transactions)
xP7702.cp1 is a duplicate of XP7502.cp1 from Producing Quarterly Wage Detail Reports(Quarterly Pointer Transactions)
P779 – xP779.cp1
xP779.cp1 is a duplicate of xP759.cp1 from Producing Quarterly Wage Detail Reports(Transmitter Identification Transactions)
Philadelphia - Year-End Reporting
Philadelphia W-2 Reporting Requirements
Magnetic media or Internet filing of W-2 is required in Philadelphia if you have 250 or more W-2s. Product combines the
Pennsylvania and Philadelphia EFW2 modifications as shown below.
A Pennsylvania EFW2 file will be generated automatically whenever you run xYEAREND.
Philadelphia follows the EFW2 format from the Social Security administration. Philadelphia requires the RA, RE, RW, and RS
records on their EFW2 file. In addition Philadelphia requires modifications to the RS record.
No Philadelphia file is produced for W2C processing.
Code RS – State Record
Position Description Source
308 Tax Type Code This code must equal “C”.
System generated based on local code.
309-319 Local Taxable Wages Must equal Philadelphia Taxable Wages.
System generated based on local code.
320-330 Local Income Tax Withheld Must equal Philadelphia Wage Tax Withheld.
System generated based on local code.
331-337 State Control Number &PAPHL – 7-digit Philadelphia Business Tax
account number.