Earned Income & Net Profits Tax/Local Services Tax Office (former E&MST and OPT)


Earned Income & Net Profits Tax
A tax of one per centum (1%) is imposed on all earned income and net profits of residents of the Township of Findlay and West Allegheny School District (Ordinance No. 43) (amended by Ordinance No. 159). This tax is collected quarterly, with due dates of April 30, July 31, October 31, and January 31. A WA-40, the year end summary, must be filed by April 15. This form must be filed by all residents, even if your local tax was withheld by your employer. The filing insures that we have received the proper monies from your employers and/or your tax withheld matches what was paid to the Township.

Interest and penalties
If for any reason the tax is not paid when due quarterly, interest at the rate of six percent (6%) per annum on the amount of said tax, and an additional penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected.

Employers having a location in the Township of Findlay are required to withhold the tax on the Findlay township residents that they have working for them. Employers are also required to file quarterly.


For the Earned Income & Net Profits Tax Forms see the Tax Forms section of this site.

Local Services Tax
(formerly Emergency & Municipal Services Tax/E&MST
and Occupation Privilege Tax/OPT)

A tax of $52.00 is paid once a year by all employees working in the Township of Findlay and West Allegheny School District for 2008. The Local Services Tax (formerly the Emergency & Municipal Services Tax and Occupation Privilege Tax) was adopted by the Township of Findlay under Ordinance 348. This includes all self-employed, government employees, and officers holding an office in any company.

Since they only pay this tax once a year, new hires are required to supply employers with the receipt from the first LST tax that was withheld in the previous municipality in that year.

We require that employers file quarterly.

For the Emergency & Municipal Services Tax Forms (FOR 2007 FILING) see the Tax Forms section of this site.

For the Local Services Tax Forms (FOR 2008 FILING) see the Tax Forms section of this site.


Office hours: Monday thru Friday, 8:00 am to 4:30 PM
                        Tuesday 6:00 PM to 8:00 PM

Phone: 724-695-0521 Barbara A. Coates, Collector

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